Tax in Canada

Blake, Cassels & Graydon LLP

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.

Other key lawyers:

Jeffrey Trossman; Andrew Spiro; Zvi Halpern-Shavim

Key clients

AnheuserBusch-InBev SA

BCE Inc.

Canadian Imperial Bank of Commerce (CIBC)

ViacomCBS Inc.

KraftHeinz Canada ULC

Power Corporation of Canada

Suncor Energy Inc.

CIT Group Securities (Canada) Inc.

Hudson’s Bay Company

Cerberus Capital Management

Work highlights

  • Acted for Equinix, Inc., a digital infrastructure company on its acquisition of 13 data centres in Canada and their operations from BCE Inc.
  • Acted for a consortium of investors including Starlight Investments and KingSett Capital on their C$4.8-billion acquisition of Northview Apartment REIT.
  • Served as counsel to Hudson’s Bay Company and its Special Committee of independent directors in connection with its go-private transaction.

Davies Ward Phillips & Vineberg LLP

With lawyers in Montreal, Toronto and New York, Davies Ward Phillips & Vineberg LLP is able to advise on Canadian and US tax matters. It is known for its work on the tax aspects of large-scale corporate transactions; recent highlights included acting for Premium Brands on its partnership with Mi'kmaq First Nations to jointly acquire Clearwater Seafoods. In addition, the firm demonstrates strong capabilities in tax planning work, and it is also active in tax litigation. John Ulmer, Elie Roth and Ian Crosbie co-head the Toronto based team, while Marie-Emmanuelle Vaillancourt leads the practice in the Montreal office. Other key names include appeals expert Guy Du Pont and Brian Bloom in Montreal, as well as Christopher Anderson.

Other key lawyers:

Guy Du Pont; Brian Bloom; Christopher Anderson


‘Exceptional collaboration with the members of the different teams within the firm, which makes the service provided stand out from others provided by similar firms.’

‘Marie-Emmanuelle Vaillancourt is always listening, has a willingness to learn more about the specific issues of our business, and provides exceptional service.’

This law firm has the background in all areas of tax to be able to provide excellent holistic tax advice and planning.’

Elie Roth is one of the top tax lawyers in North America. He is exceptionally bright and always a pleasure to work with.’

Key clients

McKesson Corporation

Barrick Gold Corporation i

Fortis Inc.

Apotex Inc.

Canada Pension Plan Investment Board

RioCan Real Estate Investment Trust

Schlumberger Limited

Alimentation Couche-Tard Inc.


Consolidated Bottle Corporation

Work highlights

  • Acted for Premium Brands Holdings Corporation on its groundbreaking partnership with a coalition of Mi’kmaq First Nations to jointly acquire Clearwater Seafoods Incorporated.
  • Acted as tax counsel to Apotex Inc., Canada’s largest generic pharmaceutical company, on a number of cross-border sales of its international operations and assets.
  • Acted as counsel to SEMAFO Inc. on its $2.1bn business combination with Endeavour Mining Corporation.

McCarthy Tétrault

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.

Practice head(s):

Raj Juneja


‘Good technical knowledge and good understanding on how tax impacts business.’

‘Very strong technical knowledge in the topic. Very responsive to questions, including late at night or on weekends.’

Practical solutions to complicated legal issues. Out of the box thinking.’

Good understanding of their clients’ business model.’

Key clients


Bank of America Merrill Lynch


Brookfield Asset Management

Canadian Imperial Bank of Commerce (CIBC)

Cineworld plc

Desjardins Group

DRI Capital

Enbridge Inc.


Fortis Inc.

Husky Energy Inc.

Nestlé S.A.

Newcrest Mining

Restaurant Brands International Inc.

Slate Properties

TORC Oil & Gas Ltd.


Work highlights

  • Acted as tax counsel to Husky Energy Inc. on its C$3.8bn combination transaction with Cenovus Energy.
  • Acted as special tax counsel to DRI Capital Inc. on the launch of its $400m IPO of DRI Healthcare Trust.
  • Acting as lead counsel in connection with all of Uber Canada Inc.’s tax and regulatory dealings with the Agence du revenu du Québec and the Québec Government.

Osler, Hoskin & Harcourt LLP

Osler, Hoskin & Harcourt LLP demonstrates strong capabilities in tax planning work relating to M&A, joint ventures, debt finance transactions and equity fundraises, among other matters. Tax disputes are also a mainstay of the practice, which generates mandates from clients in sectors such as energy and natural resources, manufacturing, financial services, communications, technology and real estate. In 2020, highlights included advising Royal Bank of Canada on its inaugural issuance of Limited Recourse Capital Notes, a new form of note offering. Monica Biringer and Patrick Marley co-chair the practice. Other key names include Al Meghji, who has expertise in transfer pricing litigation, and Firoz Ahmed, who focuses on corporate transactions. All named lawyers are based in Toronto.

Other key lawyers:

Firoz Ahmed; Al Meghji; Mark Brender; Pooja Mihailovich; Mary Paterson

Key clients

Cameco Corporation

Royal Bank of Canada

Canadian Imperial Bank of Commerce

Bank of Montreal

The Bank of Nova Scotia

TD Bank

National Bank of Canada

TELUS Communications

IBM Canada Limited

The Stars Group

ConocoPhillips Canada Resources Corp.

Brookfield Asset Management

Encana Corporation

BlackRock, Inc.

Restaurant Brands International

Kinross Gold Corporation

Canadian Tire Corporation

Work highlights

  • Served as counsel to Royal Bank of Canada in its inaugural Additional Tier 1 (AT1) offering of Limited Recourse Capital Notes.
  • Serving as Canadian tax counsel to IBM in its plan to spin off the Managed Infrastructure Services business of its Global Technology Services into a new publicly-traded company.
  • Advised Just Energy Group in connection with its $1.1bn recapitalization transaction under a CBCA plan of arrangement.

Goodmans LLP

Goodmans LLP's tax team is heavily involved in high-profile M&A, capital markets and restructuring matters. In one ongoing mandate, it is acting for Rogers Communications Inc on its proposed $26bn acquisition of Shaw Communications Inc. In addition to undertaking tax matters for clients based in Canada, the group acts for those located further afield internationally, including the US. Practice head Carrie Smit advises on transactions, reorganizations and various cross-border matters. Other key names include Mitchell Sherman, Jon Northup and Jarrett Freeman.

Practice head(s):

Carrie Smit

Other key lawyers:

Mitchell Sherman; Jon Northup; Jarrett Freeman

Key clients

Newmont Corporation (formerly Newmont Mining Corporation)

Rogers Communications Inc.

Brookfield Asset Management Inc.

ONEX Corporation

Searchlight Capital Partners, L.P.

Ceridian HCM, Inc.

Welltower Inc.

Tricon Residential Inc. (formerly Tricon Capital Group Inc.)

Northern Private Capital

MDA Inc.

Algoma Steel Inc.

Advent International

Northwest Healthcare

AMP Solar Group Inc.

Northwest Healthcare

Clairvest Group Inc.

Berkshire Investments Group

Work highlights

  • Advising Rogers Communications Inc. on the proposed $26bn acquisition of Shaw Communications Inc.
  • Advised Northview Apartment REIT on $4.8bn acquisition by Starlight and Kingsett Capital.
  • Advised Brookfield Infrastructure on its $4.1bn sale of Enwave.


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.

Practice head(s):

Jerald Wortsman

Other key lawyers:

Corrado Cardarelli; Martha MacDonald; Gwen Watson; Craig Maurice


‘Personable, responsive and good technical understanding of tax rules.’

‘Personable. Good availability even on weekends and outside business hours.’

‘Depth of tax knowledge, client relationships.’

‘Corrado Cardarelli offers responsiveness to clients concerns’

‘Very strong technically but also very practical in their advice. Very easy to deal with. Very little ego. We deal with them on a large variety of work and they always come through.’

‘Corrado Cardarelli – senior statesman of the team. Gives great and prompt advice. Great to deal with. Brings lots of practical experience and delivers advice in a practical way.’

‘Gwen Watson – very technical. Always trust her analysis of issues because she can take a deep dive without getting caught in the weeds.’

‘Martha Macdonald – when dealing with a dispute, you want her in your corner. Very tenacious.’

Key clients

Bank of Montreal

Norbord Inc.

Orion Mine Finance

Canaccord Genuity

Thomson Reuters Corporation

TMX Group Limited

Duo Bank of Canada

Canadian Western Bank

Opticann, Inc.

The Canada Life Assurance Company

GNC Holdings, Inc. and certain of its subsidiaries

The Brookfield Group of Companies

Superior Plus Corp.

Sagard Capital and PIMCO

Roynat Capital, a subsidiary of Scotiabank

Riot Games, Inc.

Cascade Power

Work highlights

  • Acted as Canadian tax counsel to Thomson Reuters on the $27bn sale by the client and The Blackstone Group Inc. of Refintiv to the London Stock Exchange Group Plc.
  • Advised Norbord on its C$4bn sale to West Fraser Timber Co. Ltd., to create a diversified wood products leader.
  • Acted for Duo Bank of Canada on its acquisition of Fairstone Financial Holdings Inc. from an investor group led by J.C. Flowers & Co. LLC and Värde Partners, Inc.

Bennett Jones LLP

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 BowmanEdwin Kroft QC and Jehad Haymour.

Other key lawyers:

Stephen Bowman; Jehad Haymour

Key clients

Apollo Global Management

ATCO Power / Canadian Utilities Limited

BP Canada Energy Group ULC

Canadian Pacific Railway

CBS Corporation

Cenovus Energy Inc.

Cresco Labs LLC

Devon Canada Corporation / Devon Canada Crude Marketing Corporation

ExxonMobil Canada Resources Company

Gateway Casinos & Entertainment Limited

Osisko Gold Royalties

Premier Gold Mines Limited

Stone Canyon Industries

Third Eye Capital

Vale Canada Limited

Waste Connections Inc.

Zekelman Industries

Work highlights

  • Provided Canadian tax advice to Cenovus Energy Inc. on the $23.6bn combination with Husky Energy Inc.
  • Acted as Canadian counsel to Stone Canyon Industries Holdings LLC and Kissner Group Holdings on its $3.2bn agreement to acquire K+S Aktiengesellschaft’s salt business, including Morton Salt and Windsor Salt.
  • Provided tax advice to ATCO Power Ltd. and its affiliates in the implementation of an investment structure for Luma Energy LLC.

Norton Rose Fulbright

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.

Practice head(s):

Dion Legge; Dominic Belley

Other key lawyers:

Adrienne Oliver; Jules Charette; Derek Chiasson; Barry Segal; Darren Hueppelsheuser; Antoine Desroches

Key clients

Fonds Immobilier Devimco Investissment

Bombardier Inc.


Solium Capital

Tervita Corporation

Brookfield Asset Management and Brookfield Infrastructure

Wolf Midstream Inc.

Crescent Point Energy Corp.

Canadian Tire

Royal Bank of Canada

Groupe Canam Inc.

Prudential Capital Group

Enthusiast Gaming Holdings Inc.

NordStar Capital Inc.

CAE Inc.

Copenhagen Infrastructure Partners

Wajax Corporation

Caisse de dépôt et placement du Québec

Sobeys Inc.

Canadian National Railway

Benevity Inc.

Work highlights

  • Advised Benevity, Inc. on the acquisition by Hg (a leading global software investor) of a controlling equity stake in Benevity for approximately $1bn.
  • Advising Canadian National Railway on its acquisition of Kansas City Southern for $33.6bn.
  • Advised Prudential Capital Group, as senior noteholder, on the complex and comprehensive Bonavista Energy Corporation debt restructuring and recapitalization.

Stikeman Elliott LLP

Stikeman Elliott LLP is highlighted for its strength advising on corporate matters, including public and private debt and equity offerings, M&A and restructurings. Clients also turn to the team for advice on income and sales tax matters, both at federal and provincial level. The firm also has a strong litigation practice, in addition to advising on dispute avoidance. John Lorito, Frank Mathieu and Julie D’Avignon co-lead the team from the Toronto, Montreal and Calgary offices respectively. Other key contacts include Dean Kraus and Margaret Nixon.

Other key lawyers:

Dean Kraus; Margaret Nixon

Key clients

TC Energy Corporation

AltaGas Canada

GIC Private Ltd.

Investment Management Corporation of Ontario

Atlas Tube Canada

Hudson’s Bay Company

Cirque du Soleil

Maxar Technologies

Pembina Pipeline

Centerra Gold

Work highlights

  • Acted for TC Energy Corporation on its sale of three Ontario natural gas-fired power plants to Ontario Power Generation Inc., for net proceeds of approximately C$2.8bn.
  • Acted for GIC Private Limited on its acquisition of a 75% interest in the Oxford Properties Western Canadian Fairmont Hotel Portfolio.
  • Acted for AltaGas Canada Inc on its C$1.7bn acquisition by the Public Sector Pension Investment Board and the Alberta Teachers’ Retirement Fund Board.

Borden Ladner Gervais LLP

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.

Practice head(s):

Craig Webster

Other key lawyers:

Steve Suarez; Laurie Goldbach; Daniel Lang; Joseph Takhmizdjian; Bobby Solhi; Richard Eisenbraun; Kevin Bianchini

Work highlights

  • Representing the St. Christopher’s Trust (the “Trust”), which was wound up in 2002, and an individual affiliated with the Trust.
  • Representing individual target and various related closely-held corporations in the first publicized tax evasion investigation to arise in Canada from the leak of the “Panama Papers”.
  • Acted for Berkshire Hathaway Energy in connection with the acquisition of the Montana Alberta Tie-Line and acted in all Canadian matters related thereto.


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 JaddLarry Nevsky is another key partner in the Toronto office.

Practice head(s):

Mark Jadd; Mark Woltersdorf

Other key lawyers:

Larry Nevsky

Key clients

Ontario Power Generation Inc.

Cornerstone OnDemand Inc.

Bonnefield Financial Inc.

Groupe Lactalis / Lactalis Americas

Kering Americas Inc.

Michaels Stores

Credit Suisse

Clever Leaves International Inc.

Portag3 Ventures

Dow Inc. and Dow Chemical Canada ULC

Treasury Metals Inc.

Getswift Limited

Metro-Goldwyn-Mayer Studios Inc.

Lions Gate Entertainment Inc.

Kinaxis Inc.

Auvik Networks Inc.

Absorb Software Inc.

Procore Technologies Inc.

Ledn Inc.

Calian Group

Work highlights

  • Advised Atura and its parent, Ontario Power Generation (OPG) on Atura’s acquisition of a number of power centres.
  • Acted for Absorb Software as lead counsel and Silversmith Capital Partners as Canadian counsel on Silversmith’s sale of its interest in Absorb to Welsh Carson Anderson & Stowe.
  • Acted as lead counsel for the Bonnefield and its funds in connection with a number of matters.


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.

Practice head(s):

Christopher Steeves

Other key lawyers:

Alain Ranger; Michael Coburn; Paul Casuccio; Ryan Rabinovitch

Key clients

MDC Partners Inc.

Aphria Inc.

Kingswood Capital Management, LP

Work highlights

  • Advised MDC Partners Inc on Canadian tax matters relating to a definitive transaction agreement to combine their business with Stagwell Media LP.
  • Advised Nuvei on the initial public offering of subordinate voting shares consisted of a treasury offering by Nuvei and a secondary offering by certain funds managed by Novacap Management Inc.
  • Advised SmartSweets on the sale of a majority stake of the company to TPG Growth.

Gowling WLG

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'.

Practice head(s):

Paul Carenza

Other key lawyers:

John Sorensen; Ash Gupta; Laura Gheorghiu; Mariam Al-Shikarchy; Christine Perry; Pierre Alary; Colin Green; Carl Hinzmann


‘John Sorensen in Gowling’s tax group is highly valued for his depth and breadth of experience on tax dispute files. John’s experience provides him with insight on which strategy to use when dealing with the Canada Revenue Agency or the Department of Justice.’

The feeling is that you don’t work with a lawyer, but with a friend who will do everything they can to help us reach our goal.

Extremely good technically, always on top of the new information and regulation that she spontaneously share with us, she always make herself available and on top of this fun to work with (Laura Gheorgiu is my key contact).’

Key clients

IM Cannabis Corp


Khiron Life Sciences Corp


AGA Financial Group


UAB FL Technics

MyHealth Partners

PlantX Life Inc.

Sol Cuisine Inc.


Terminix Canada

Coinsquare Ltd.

Bluma Wellness Inc.

Payfare Inc.

Crank Software

Dore Hold Co Limited

Sabina Gold & Silver Corp.

HPC Housing Investment Corporation

West Vault Mining Inc.

Atkore Inc.

Britannia Bud Canada Holdings Inc.


Leucrotta Exploration Inc.

Work highlights

  • Served as counsel to IM Cannabis Corp on its recently-announced combination with Trichome Financial Corp.
  • Served as counsel to Alectra on its acquisition of Holland Power Services, an Eastern Canadian based provider of emergency power restoration services.
  • Served as counsel to Khiron Life Sciences Corp., a TSX-V listed company, with respect to its prospectus offering of 32,000,000 units of the company.

McMillan LLP

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.

Practice head(s):

Michael Friedman

Other key lawyers:

Ted Thiessen

Key clients

Bank of Tokyo-Mitsubishi

Bank of Montreal

Royal Bank of Canada

Citibank Canada

GE Capital

MasterCard International Incorporated

Honda Motor Company

Tyco International Ltd.

J.P. Morgan Chase & Co.

The Catalyst Capital Group Inc.

Sun Capital Partners, Inc.

Kilmer Group

Fortress Investment Group

Huron Capital Partners

Boehringer Ingelheim

Gruppo Campari

Great Canadian Gaming Corporation

Hines Interests Limited Partnership

Assa Abloy

Work highlights

  • Acted as counsel to West Fraser Timber Co. Ltd. on its agreement to acquire Norbord Inc. in an all-stock transaction valued at approximately $4bn.
  • Acted as counsel to Great Canadian Gaming Corporation on its acquisition by an affiliate of funds managed by Apollo Global Management, Inc.
  • Acted as Canadian counsel to Madison Dearborn Partners, LLC, on its acquisition of IPL Plastics.

Aird & Berlis LLP

The tax Group at Aird & Berlis LLP is known for its ability to work both domestically and internationally, advising on tax planning, transaction structuring and disputes. It acts on behalf of leading multinationals, as well as advises a number of top tier international law firms on Canadian tax aspects of their work. Tax controversy and litigation have been key areas of growth, as has taxation of non-traditional assets. Francesco Gucciardo leads the Toronto-based team, and Jack Bernstein heads the international tax practice. Clifford Rand and Christopher Slade joined from Deloitte Legal Canada LLP.

Practice head(s):

Francesco Gucciardo

Baker McKenzie

Baker McKenzie's team has extensive expertise in cross-border tax issues, such as those concerning the operations of multinational organisations, and also transactions that involve the flow of capital, goods, services and people.  On the contentious side, it also represents corporate clients in their dealings with the Canadian tax authorities, as well as in tax litigation. Elsewhere, the group has expertise in tax issues relating to private clients, as well as matters with a nexus to the digital economy. Toronto-based partner Jacques Bernier is the head of the practice.

Practice head(s):

Jacques Bernier

Other key lawyers:

Alex Pankratz

Key clients

Affirm, Inc.

Embracer Group AB

Express Gold Refining Ltd

Work highlights

  • Acted as tax counsel to Affirm on its acquisition of Paybright, a Canadian buy-now-pay later fintech company.
  • Acted as tax counsel to Embracer on its acquisition of IUGO Mobile Entertainment, a Canadian video games developer.
  • Serve as lead counsel to Express Gold Refining in its ongoing matters before the Canadian court

Deloitte Legal Canada LLP

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.

Practice head(s):

Olivier Fournier;  Joel Scheuerman

Other key lawyers:

Joyce Lee QC; Sara McCracken; Michael Collinge;


The individuals are committed to client service and will regularly follow up to provide updates, even if there are no updates to keep the client in the know.’

Very practical advice based on strong understanding of company operations and history, delivered cost efficiently and communicated clearly. Accurate estimates of the work involved that are honoured. Sensitivity to client internal deadlines and ability to put individual decisions into the larger context of corporate structure and objectives. Highly recommended.’

While having the backing and resources of a national law firm behind them, they make you feel that you are being given the bespoke attention that usually only a boutique firm can provide.

Very strong technical team. Always available and answers clients’ questions promptly. Detailed walk-through of process. Keeps you informed throughout.’

Very respectful team. Technically very strong and creative work on files. Joel Scheuerman he has great negotiation skill – he is technically very strong and always available to answer any questions that client may have.’

We worked with Joel Scheuerman. Joel understood from the get go a very complicated matter we were dealing with. Joel was able to dive in and provide us with succinct, clear information and assist us with various federal and provincial entities. Joel is clearly knowledgeable and did not complicate matters. Joel provided clear direction and was methodical with his approach.’

Potential clients who seek assistance with corporate reorganizations, succession planning and trust planning will appreciate the unique capabilities of the firm.’

Work highlights

  • Advised Pier 1 imports on a customs valuation dispute against the Canada Border Services Agency (CBSA) with respect to the client’s imports to Canada.

Lawson Lundell LLP

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.

Practice head(s):

Leonard Glass; Reinhold Krahn

Other key lawyers:

Nancy Diep; Gareth Williams; Max Walker