Leandra is an associate in the Tax Group of our Toronto office practicing primarily in the area of tax controversy and litigation. She completed her J.D. at the University of British Columbia and her LL.M. at New York University School of Law, where she was awarded the Flora S. & Jacob L. Newman Award for distinction in the International Tax Program.
In 2017–2018, Leandra clerked at the Tax Court of Canada. In 2018–2019, Leandra was a law clerk to the Honourable Russell Brown of the Supreme Court of Canada.
Prior to joining Osler, Leandra worked at a multinational law firm in New York.
Areas of Expertise
Representative Work
- Assisted a tech company in challenging a large tax liability assessed by the IRS following a major transaction
- Assisted a trustee of a foreign trust in a complex U.S. Tax Court litigation
Latest Insights
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Report Dec 5, 2024
CRA’s power to audit and assess: new developments, old problems
Proposed statutory amendments grant the Canada Revenue Agency more discretionary power.
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Osler Update May 8, 2024
Even the dead wouldn’t be spared from Canada’s capital gains hike
Canada’s proposed increase to its capital gain inclusion rate is likely to impact a wide cross-section of taxpayers, not just the...
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Osler Update Dec 11, 2023
A new era for the Canadian GAAR
Canada’s general anti-avoidance rule (GAAR) operates to negate tax benefits arising from “abusive” tax avoidance transactions.
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Media Mentions
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Dec 20, 2024
Canada audit proposal would bring big noncompliance consequences – Bloomberg Tax
Canada’s proposal to expand the discretionary power of the Canada Revenue Agency (CRA) could influence how audits are conducted and taxpayers’...
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Media Mentions Nov 20, 2023
Amendments to GAAR: The new presumption and penalty exception – Canadian Tax Focus
Two new key features of GAAR introduced by the federal government in draft legislation in August are potentially here to stay.
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Speaking and Writing
Published Work
- “New Powers, New Challenges: Judicial Review of Expanding CRA Tax Audit Powers”, Tax Litigation, Volume XXVII No. 4, 2024
- “Canada Audit Proposal Would Bring Big Noncompliance Consequences”, Bloomberg Tax, December 16, 2024 (with Pooja Mihailovich)
- “Implications of the Notice of Non-Compliance and the Compliance Order Penalty”, Canadian Tax Focus, 14:3, August 2024 (with Roger Smith)
- “Amendments to GAAR: The New Presumption and Penalty Exception”, Canadian Tax Focus, 13:4, November 2023
Credentials
Education
- New York University School of Law, LL.M., International Tax Law
- University of British Columbia, J.D.
- University of British Columbia, B.Sc. (Biology)
Languages
- English
Professional Affiliations
- Canadian Bar Association
- Canadian Tax Foundation
- Law Society of Ontario
- New York State Bar Association
- New York City Bar Association
