Navigating a complex, evolving landscape
Against a backdrop of amplified public and governmental discourse on tax avoidance, and increasingly complex rules and compliance requirements, taxpayers face greater scrutiny by the tax authorities. Access to strategic and experienced tax law counsel is imperative in mitigating the potential impact of such scrutiny.
Widely acknowledged as having the leading tax litigation practice in Canada, our lawyers advocate for taxpayers in disputes arising in the audit, appeal and litigation stages. Osler is counsel of record to Canadian and foreign-based corporations doing business in Canada on all aspects of litigating tax disputes, and our lawyers are retained on more complex and significant tax cases than any other firm in the country.
Our tax litigators operate as an integrated unit with our tax subject matter experts and with our commercial litigators for courtroom intensive matters. Osler stands alone in its ability to litigate complex tax matters, such as transfer pricing and the general anti-avoidance rule (GAAR), that involve multiple weeks of factual and expert evidence. This type of litigation can only be conducted by a well-integrated team with depth of talent at every level and across disciplines. Our clients also benefit from deep litigation bench strength on contested motions and evidentiary matters.
Osler has acted as counsel on landmark and complex tax cases of national importance affecting large classes of taxpayers before the Supreme Court of Canada, the Federal Court of Appeal, the Tax Court of Canada, and other courts in numerous cases that have shaped Canadian tax law. Our work includes acting as counsel on the first GAAR and transfer pricing cases in which a taxpayer succeeded before the Supreme Court of Canada, as well as the only cases before the Supreme Court involving the interpretation of Canada’s foreign subsidiary taxation rules.
Our firm is at the leading edge of the market, advising clients on an expansive range of contentious tax issues, with expertise in a number of industries, including
- Banking and Financial Services
- Energy and Infrastructure
- Logistics and Retail
- Mining and Natural Resources
- Pharmaceuticals
- Power and Utilities
- Real Estate
- Telecom
Key Contacts
Partner, Tax, Toronto
Partner, Tax, Toronto
Partner, Tax, Calgary
Partner, Disputes, Toronto
Representative Work
- Fiera Foods Company
Fiera Foods in its successful appeal from a Canada Revenue Agency ITC reassessment
- Cameco Corporation
Cameco Corporation in its successful dismissal of CRA appeal by the Supreme Court of Canada
- J.D. Irving Limited
J.D. Irving Limited in its successful appeal of Revenu Québec’s reassessments
- BP Canada Energy Company
BP Canada Energy Company in BP Canada Energy Company v. MNR (2017 FCA 61)
- GAAR
- Deans Knight Income Corp v. Canada, 2023 SCC 16 — represented the Tax Executives Institute as intervenor in the most recent GAAR case decided by the Supreme Court.
- Inter-Leasing Inc. v. Ontario (Minister of Revenue), 2014 ONCA 575, rev’g 2013 ONSC 2927 — application of the Ontario GAAR to a “finco” transaction.
- Canada Trustco Mortgage Co. v. The Queen, 2005 SCC 54; 2004 DTC 6119 (FCA) — first GAAR decision by the Supreme Court; a unanimous decision that remains the leading case referred to by all levels of court in interpreting the GAAR.
- Transfer pricing
- Canada v. General Electric Capital Canada Inc., 2010 FCA 344 — first decision of the Federal Court of Appeal to interpret the pricing rule in section 247 of the Income Tax Act .
- The Queen v. GlaxoSmithKline Inc., 2012 SCC 52 — unanimous Supreme Court decision articulating the proper approach to determining appropriate arm’s length pricing in Canadian law.
- Domestic Taxation
- Devon Canada Corporation v. The Queen, 2018 TCC 170 — tax treatment of stock option surrender payments made on an acquisition of control.
- The TDL Group Co. v. The Queen, 2016 FCA 67 — deduction of interest by a corporation that used the borrowed funds to invest in a subsidiary.
- Telus Communications Inc. v. Canada (Attorney General), 2015 ONSC 6245 — rectification of error in an election for the alignment of a multi-tier partnership fiscal year end.
- Daishowa – Marubeni International Ltd. v. Canada, 2013 SCC 29 — represented The Canadian Association of Petroleum Producers (CAPP) as interveners in overturning the lower courts on the tax treatment of assuming reclamation obligations. The Supreme Court expressly accepted CAPP’s submission that a statutory interpretation promoting symmetry and fairness is to be preferred over one that promotes neither.
- International Taxation
- Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51 — interpretation and application of the FAPI rules.
- TD Securities (USA) LLC v. The Queen, 2010 TCC 186 — Succeeded in overturning the long-established position of the CRA under which LLCs that are fiscally transparent for U.S. tax.
- Goods and services tax
- Canadian Imperial Bank of Commerce v. The Queen, 2021 FCA 10 — whether services provided by credit card networks, such as Visa, are exempt from GST/HST as financial services.
- CIBC World Markets Inc. v. Canada, 2019 FCA 147 — availability of input tax credits for services by a subsidiary of a bank.
- Procedural and administrative tax matters
- Canada (National Revenue) v. Cameco Corporation, 2019 FCA 67 — requirement from CRA attempting to compel oral interviews during a transfer pricing audit.
- Superior Plus Corp. v. The Queen, 2015 TCC 132, & 2015 FCA 241 — motion to compel the Crown to answer questions and produce documents on discovery, and motion by the Crown to compel production of opinions protected by solicitor-client privilege in the context of a SIFT conversion case.
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.
Read more
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Osler Update Jun 21, 2024
Major Canadian tax bills enacted into law
Two major Canadian tax bills were enacted into law before Parliament adjourned for the summer. The Fall Economic Statement Implementation Act, 2023...
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SubscribeAwards and Recognition
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Chambers Canada – Band 1: Osler is renowned for its exceptional tax group, with strength and depth in both tax planning and dispute resolution. Much admired for the breadth of its subject matter and geographical coverage, the firm is particularly well regarded for its litigation expertise. It is also noted for its robust sales tax practice and its work on international taxation and transfer pricing issues. The department’s impressive client list includes significant players from a variety of sectors, including manufacturing, energy, real estate, technology and financial services.
- “The depth of the team is unbelievable.”
- “Top operator in the market.”
- “I enjoy working with them – they bring a level of technical expertise that is extremely deep. We get tremendous insight.”
- “Osler is technically strong. They are also commercial and will take a view supported by reasoned and principled judgment in areas with no clear answer. I am very happy with their advice.”
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Chambers Global:
- “They are a premier tax group.”
- “They bring credibility and objectivity in their advocacy.”
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The Canadian Legal Lexpert Directory: Recognized in Litigation – Corporate Tax (Calgary, Alberta; Toronto, Ontario; Montréal, Quebec)
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The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada: Osler lawyers recognized as leaders in Tax Litigation
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Benchmark Litigation Canada: Received the 2021 ‘Impact Case Award’ for our work on Cameco Corporation v. Her Majesty the Queen
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The Legal 500: Tax (Tier 1)
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International Tax Review: World Tax Guide: Osler earns Tier 1 ranking in Tax, Tax Controversy and Transactional Tax
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International Tax Review: Americas Tax Awards: Osler wins Canada Tax Firm of the Year (2021), Canada Tax Firm of the Year and Americas Tax Innovator of the Year Awards (2020), Canada Tax Court Firm of the Year Award (2019)
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International Tax Review: Americas Tax Awards: Alan Kenigsberg wins North America Indirect Tax Practice Leader of the Year Award (2020), Al Meghji wins Americas Tax Dispute Practice Leader of the Year Award (2019)
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International Tax Review: World Transfer Pricing Guide: Osler’s Tax group is ranked Tier 1 and lawyers recognized as leaders in Transfer Pricing
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International Tax Review: Tax Controversy Leaders Guide: Osler lawyers recognized as leaders in Tax Controversy
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Who’s Who Legal: Osler lawyers recognized in Tax
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Best Lawyers Canada: Recognized as “Law Firm of the Year” in the area of Tax Law (Canada), 2022
