Tax in Canada

Blake, Cassels & Graydon LLP excels in advising corporate clients on the tax aspects of cross-border corporate transactions and reorganisations. Indirect tax is a key area of strength for the firm, with a group of lawyers dedicated to commodity tax and customs issues. In addition to undertaking non-contentious work, the team is also active in tax audits and tax appeals. In 2020, highlights included advising Equinix on the US tax aspects of its C$1.04bn acquisition of Canadian data centres. Paul Stepak, Mark Tonkovich and Jeffrey Shafer lead the team out of the Toronto office. Andrew Spiro is regarded for his expertise in REIT and structured note taxation. Senior counsel Jeffrey Trossman is also held in high regard. Robert Kopstein and Amanda Heale departed for McCarthy Tétrault and Osler, Hoskin & Harcourt LLP respectively.

McCarthy Tétrault‘s team garners praise for its ‘good technical knowledge and good understanding of how tax impacts business.’ The team provides top tier transactional support to a sizeable number of clients, with notable expertise in the resources, manufacturing, financial services, communications, technology, real estate and transportation sectors. Its tax planning practice, which was boosted by the recent arrival of Randy Schwartz from PwC Law LLP, covers matters concerning multijurisdictional tax structures, tax-exempt entities and commodity tax issues. On the contentious side, the group acts for clients in tax audits, investigations and appeals. Its strength has been bolstered recently with a number of major partner hires, including the arrivals of Jeff Oldewening from KPMG Law in Canada and Mike Hegedus from PwC Law LLP. Raj Juneja leads the team in Toronto, with the practice also operating out of the Calgary, Montreal and Vancouver offices. Other key names include litigators Chia-yi Chua and Robert Kopstein, as well as Gabrielle Richards and Douglas Cannon. Michel Ranger joined from McMillan LLP.

Torys is a first port of call among clients such as financial institutions, pension funds and corporates. Its team is able to provide innovative solutions in the context of corporate, finance and capital markets transactions. In addition, it is skilled in providing tax controversy representation. In Toronto, Jerald Wortsman heads up the group, which includes Corrado Cardarelli, dispute resolution expert Martha MacDonald and Gwen Watson. Craig Maurice is a name to note in the Calgary office.

Bennett Jones LLP is highly reputed for advice on tax planning, as well as the tax aspects of M&A, inbound private equity investments, equity fundraises and debt restructurings. Its team's expertise spans areas such as oil and gas, mining, real estate, technology and financial services. Recent work including providing tax advice to Cenovus Energy in relation to its $23.6bn combination with Husky Energy. Thomas Bauer in Toronto jointly leads the practice with Calgary-based partner Darcy Moch. Other key names include vice-chair Stephen Bowman, Edwin Kroft QC and Jehad Haymour.

Norton Rose Fulbright‘s tax attorneys have extensive expertise in transactions, planning and disputes. Its client roster includes high-profile financial institutions and companies in sectors such as energy, life sciences, mining, technology and transport. The team includes Jules Charette, who is acting as one of the advisers to Canadian National Railway on its $33.6bn acquisition of Kansas City Southern. Dion Legge and Dominic Belley, who are based in Calgary and Montreal respectively, are the co-heads of the practice. Wilfrid Lefebvre QC and Chris Speakman retired.

Borden Ladner Gervais LLP undertakes a wide ambit of contentious and non-contentious tax work, under the leadership of Craig Webster in Toronto, who has particular expertise in the investment management industry. In addition to representing clients in tax litigation, the team advises clients on the tax aspects of M&A, restructurings, foreign direct investments and finance transactions, as well as employment, pensions and benefits issues. Steve Suarez provides tax support on major corporate transactions, while Calgary-based partner Laurie Goldbach offers dispute resolution expertise, with experience before all levels of court.

Dentons‘ team plays a key role advising on M&A-related tax issues, and it is also noted for its expertise in indirect tax and income tax matters. On the contentious side, the group is prominent in tax audits and litigation. Clients include entities from the cannabis, venture capital, fintech and entertainment industries. In addition to advising corporates, the team also acts for high-net-worth individuals, families and trusts. The practice is jointly led by Mark Woltersdorf in Edmonton and Toronto-based senior partner Mark Jadd. Larry Nevsky is another key partner in the Toronto office.

Fasken advises clients on tax planning, tax controversies and indirect tax cases. It is particularly active in the energy and natural resources industry, where it provides support on public and private M&A. Beyond acting for companies, work for high-net-worth families is another driver of activity. Christopher Steeves in Toronto advises on M&A-related tax matters. Elsewhere, Alain Ranger is a key contact in the Montreal office, while Michael Coburn is a name to note in Vancouver.

Gowling WLG has a strong profile among private equity firms, downstream investment funds and tax-exempt investors. Its work covers a full range of areas, including corporate tax, transactional tax, dispute resolution, transfer pricing, international tax and tax planning. In addition to being a key player in the Canadian market, the firm's international platform also puts it on a strong footing to handle multijurisdictional matters. Paul Carenza heads up the team, which is spread between the Toronto, Montreal, Vancouver and Ottawa offices. Carenza is based in Toronto, as is John Sorensen, who is highlighted for his 'depth and breadth of experience in tax dispute files'.

McMillan LLP advises large domestic and multinational companies on the tax aspects of their most complex and strategically significant corporate transactions; the scope of the team's work in this space includes M&A, reorganisations and divestments, with it being notably active in advice to private equity funds and financial services companies. Beyond transactional work, the group advises clients on transfer pricing issues and provides representation in tax disputes. Toronto-based partner Michael Friedman heads up the practice, which was strengthened by the recent arrival of Ted Thiessen from Gowling WLG.

Noted for its wealth of expertise in all areas of Canadian tax law, Deloitte Legal Canada LLP generates mandates from corporates and major non-profit organisations. The team advises on tax controversies and litigation, including international income tax disputes, customs disputes, and various provincial tax matters, where it provides representation at all court levels. It also offers support on cross-border tax issues. Olivier Fournier leads the team in Montreal, while Joel Scheuerman is the main contact in Calgary.

Strong in the western Canadian market, Lawson Lundell LLP is well-known for advising Canadian institutional investors on domestic and cross-border tax issues. Its team is experienced in assisting public sector pension plans with the tax aspects of their investments in private equity fund investments. It is also knowledgeable about tax issues associated with corporate restructurings, business acquisitions and divestments, as well as securities offerings. In addition, it has expertise in income tax, property tax and sales tax, among other areas. Leonard Glass and Reinhold Krahn, who are both based in Vancouver, jointly lead the practice. Calgary-based partner Nancy Diep is another key individual.