Amanda advises multinational clients navigating complex and multi-faceted tax issues and represents them in high-risk audits and disputes. She leads Osler’s Transfer Pricing practice and has been involved in some of Canada’s most significant disputes in this area.
Amanda is a member of the CPA-CBA Joint Committee on Taxation and Treasurer of the Canadian branch of the International Fiscal Association. In 2004-2005, she was a law clerk to the Honourable Morris J. Fish of the Supreme Court of Canada.
Amanda taught International Tax for several years at the University of Toronto Faculty of Law. Her thought leadership has been featured in Bloomberg Law, Bloomberg Tax, International Tax Highlights, the Canadian Tax Foundation and Chambers and Partners, and she is a frequent speaker at tax conferences and seminars.
Amanda is a member of Osler’s Partnership Board.
Representative Work
- Bayshore Capital
Bayshore Capital in Broadridge’s USD$300 million acquisition of RPM Technologies
- TD Bank
TD Bank in connection with Air Canada’s acquisition of Aimia Canada
- COM DEV International Ltd.
COM DEV in connection with its acquisition by a subsidiary of Honeywell International Inc. by way of a plan of arrangement and its spinoff of exactEarth Ltd.
- Hydro One Limited
Hydro One Limited in its $1.83 billion Initial Public Offering
- A multinational group in the resolution at the CRA administrative level of a significant, multi-year dispute about the transfer pricing of intangibles.
- A multinational group in the negotiation of a complex bilateral advance pricing arrangement.
- Wheaton Precious Metals in the out-of-court settlement of its significant transfer pricing dispute with the CRA.
- Cameco Corporation in the Tax Court of Canada and the Federal Court of Appeal in the first case to consider the interpretation and application of the transfer pricing “re-characterization” rules in paragraphs 247(2)(b) & (d), playing a lead role in formulating the taxpayer’s successful legal theory.
- Hydro One Limited in its $1.97 billion secondary offering of common shares
- McKesson Canada Corporation in its transfer pricing appeal to the Federal Court of Appeal (settled out of court).
- GlaxoSmithKline in the first transfer pricing appeal heard by the Supreme Court of Canada, regarding the transfer price of the active ingredient in a branded pharmaceutical product.
- Valeant Pharmaceuticals Inc. in its $8.7 billion all cash acquisition of Bausch + Lomb.
Bayshore Capital in Broadridge’s USD$300 million acquisition of RPM Technologies
TD Bank in connection with Air Canada’s acquisition of Aimia Canada
COM DEV in connection with its acquisition by a subsidiary of Honeywell International Inc. by way of a plan of arrangement and its spinoff of exactEarth Ltd.
Hydro One Limited in its $1.83 billion Initial Public Offering
- A multinational group in the resolution at the CRA administrative level of a significant, multi-year dispute about the transfer pricing of intangibles.
- A multinational group in the negotiation of a complex bilateral advance pricing arrangement.
- Wheaton Precious Metals in the out-of-court settlement of its significant transfer pricing dispute with the CRA.
- Cameco Corporation in the Tax Court of Canada and the Federal Court of Appeal in the first case to consider the interpretation and application of the transfer pricing “re-characterization” rules in paragraphs 247(2)(b) & (d), playing a lead role in formulating the taxpayer’s successful legal theory.
- Hydro One Limited in its $1.97 billion secondary offering of common shares
- McKesson Canada Corporation in its transfer pricing appeal to the Federal Court of Appeal (settled out of court).
- GlaxoSmithKline in the first transfer pricing appeal heard by the Supreme Court of Canada, regarding the transfer price of the active ingredient in a branded pharmaceutical product.
- Valeant Pharmaceuticals Inc. in its $8.7 billion all cash acquisition of Bausch + Lomb.
Latest Insights
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Osler Update Jul 2, 2024
Dow Chemical and Iris Technologies: Supreme Court rules on jurisdictional issues in tax matters
In this Update: On June 28, 2024, the Supreme Court released its decisions in Dow Chemical and Iris Technologies regarding the respective...
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Osler Update Apr 30, 2024
Transfer Pricing 2024: Law and Practice
The federal government has plans to update the rules that govern transfer pricing — the pricing one branch or division or group of a company...
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Osler Update Feb 28, 2024
CRA releases revised APA guidance
The CRA revised its guidance on Advance Pricing Arrangements, introducing significant updates to criteria for acceptance into the program. The...
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Osler Update Feb 23, 2024
OECD releases transfer pricing guidance on a simplified and streamlined approach (Amount B of Pillar One)
The OECD has released its first transfer pricing report on Amount B of Pillar One, which introduces a simplified transfer pricing methodology for...
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Awards and Recognition
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Chambers Canada: Canada’s Leading Lawyers for Business: Recognized in Tax: Litigation
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Chambers Global: Canada’s Leading Lawyers for Business: Recognized in Tax: Litigation
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Lexpert Special Edition: Recognized in Litigation; Insolvency and Restructuring
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International Tax Review World Tax 2022-2025: Recognized as a leader in Tax Controversy, Women in Tax
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The Canadian Legal Lexpert Directory: Recognized as Consistently Recommended in Corporate Tax and as Repeatedly Recommended in Litigation – Corporate Tax
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Lexpert Rising Stars: Leading Lawyers Under 40: Recognized as a Rising Star
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Best Lawyers in Canada: Recognized in the area of Tax Law
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Euromoney Americas Women in Business Law Awards: Recognized as a Rising Star in the area of Tax
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IFLR1000 Rising Stars Awards Americas 2022: Recognized as a ‘Rising Star’ in Tax Dispute Resolution
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Who’s Who Legal: Recognized in Corporate Tax – Controversy; Canada – Corporate Tax
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Legal 500: Recognized as a Next Generation Partner in Tax
Media Mentions
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Osler News Aug 25, 2023
Osler recognized as a Tier 1 firm in ITR’s World Tax Guide 2024
Osler is proud to once again be recognized as a Tier 1 firm in the 2024 edition of the International Tax Review’s World Tax guide. Additionally, 19...
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Osler News Apr 19, 2023
42 Osler lawyers recognized by Lexpert as leaders in Finance and M&A
Osler is proud to announce 42 of our lawyers have been recognized as leaders in the Lexpert Special Edition: Finance and M&A 2023.
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Osler News Oct 13, 2022
Five Osler lawyers named 2022 IFLR Rising Stars
Congratulations to Osler’s Laure Fouin, Shawn Cymbalisty, Amelia Miao, Amanda Heale and Erin Rubin on being named 2022 IFLR Rising Stars. These...
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Media Mentions Jun 8, 2022
Transfer Pricing Chat: Amanda Heale, Canadian Tax Partner – Bloomberg Law News
Osler Tax partner Amanda Heale discusses how transfer pricing cases are a priority with the federal government in an exclusive interview with...
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Speaking and Writing
Speaking Engagements
- Tax Executives Institute Seminar
Speaker, Reg 105 Withholding, September 19, 2024 - IFA Canada International Tax Conference
Panel Moderator – Hybrid Mismatch Rules: What’s Cooking, May 15, 2024 - Canadian Tax Foundation 75th Annual Conference
Speaker, International Taxation – Limitation of Benefits (LOB), November 27, 2023 - CLHIA Tax Officers Conference
Speaker, Transfer Pricing Panel – Consultation on Reforming and Modernizing Canadian Transfer Pricing, September 29, 2023 - 2023 Canadian Petroleum Tax Society Annual Conference
Speaker, Transfer Pricing Dispute Trends and Issues, June 6, 2023 - CBA Tax Law for Lawyers Conference
Speaker, Inbound Investment – Cross-Border Issues—Canada’s Intercompany Transfer Pricing Rules, June 1, 2023 (and annually since 2018) - The Advocates’ Society
Speaker, Tax Litigation PG: The Litigator’s Guide to Transfer Pricing Trials, November 17, 2022 - Bloomberg Law News
Speaker, Transfer Pricing Chat: Amanda Heale, Canadian Tax Partner, May 31, 2022 - IFA 2nd North American Region Meeting
Panelist, Panel IV – Transfer Pricing Cases and Changes in Domestic Legislation, May 4- 5, 2022 - Osler Tax Seminar & Webinar: Tax Legislative Developments and Amendments
Speaker, April 26, 2022 - Supreme Court guidance on Canada’s international tax regime: Implications of Alta Energy and Loblaw
Speaker, Toronto, December 15, 2021 - IFA 2021 Virtual Event: The Global Tax Agreement: The Two Pillar Solution
Panelist, November 29 – December 1, 2021 - 2021 Annual IFA Canada International Tax Conference
Moderator, International Tax, May 4 – 5, 2021 - Canadian Tax Foundation 2021 Transfer Pricing Conference
Speaker, Transfer Pricing Audits and Competent Authority, The State of Transfer Pricing (Case Law), Selected Topics in Transfer Pricing, February 3-4, 2021 - Women of IFA Network January 2021 Mexico/Canada/US Transfer Pricing Webinar
Speaker, Canadian Transfer Pricing Developments, January 19, 2021 - Canadian Tax Foundation 2020 Leading Tax Thought Conference
Speaker, Business Tax Reform, October 26 – 27, 2020 - IFA Canada Conference Sponsor
Speaker, Interest Deductibility: The Implementation of BEPS Action 4, Montréal, May 14 – Wednesday 15, 2019 - TEI Canada Region 53rd Annual Canadian Tax Conference
Speaker, Ottawa, May 7, 2019 - Managing Transfer Pricing Audits and Disputes Pre-Litigation – Canadian Petroleum Tax Society
Speaker, Calgary, October 3, 2018 - Strategic Considerations for Managing Tax Risk – Tax Executives Institute, Vancouver Chapter
Speaker, Vancouver, November 15, 2017
Published Work
- Osler Submission to Department of Finance re Legislative Proposals in Budget 2024 Relating to Audit Powers, September 16, 2024 (contributor)
- Canada’s Double Court System for Tax Challenges Needs Reforming, Bloomberg Law News, July 30, 2024 (co-authored with Kaitlin Gray)
- New Guidance on APAs, International Tax Highlights, May 2024
- Osler Submission to Department of Finance re Finance Consultation Paper on Reforming and Modernizing Canada’s Transfer Pricing Rules, July 28, 2023
- Canada’s New Transfer Pricing Proposal Likely to Face Criticism, Bloomberg Tax, Tax Insights & Commentary, July 5, 2023 (co-authored with Peter Macdonald and Kaitlin Gray)
- Canadian anti-hybrid tax legislation released in draft, Osler Outlook, May 4, 2022
- Transfer-Pricing Dispute Prevention and Resolution, International Tax Highlights, May 2022 (co-authored with Shiraj Keshvani, PwC LLP)
- Simplifying the Taxation of Inbound Investment, 2020 Conference Reports, 12:1-23, Canadian Tax Foundation
- From transfer pricing to tax treaties: Canadian cross-border tax update, Osler Legal Year in Review 2018 (co-authored with Monica Biringer and Patrick Marley).
- Tax disputes on the rise as government increases audit resources, Osler Legal Year in Review 2017 (co-authored with Monica Biringer and Mary Paterson).
- BEPS recommendation could significantly affect cross-border trade, Osler Legal Year in Review 2015 (co-authored with Patrick Marley)
- Taxation and innovation: Striking the right balance, Osler Legal Year in Review 2015 (co-authored with Dov Begun and Mark Longo).
- News Analysis: International Highlights in Canada’s 2013 Budget, Tax Notes International, Volume 70, Number 1, April 1, 2013 (co-authored with Drew Morier, Patrick Marley and Mark Brender).
- News Analysis: Principal International Tax Changes in Canada’s 2013 Budget, Worldwide Tax Daily, March 26, 2013 (co-authored with Drew Morier, Patrick Marley and Mark Brender).
- Recent Proposed Amendments Impact Acquisitions of Control of Canadian Corporations Holding Foreign Affiliates, Acquisition of Control, Corporate Structures and Groups, Volume XXI, No. 1, 2010.
- Technical Explanation Clarifies Protocol to Canada-US Tax Treaty, Journal of International Taxation, October 2008 (co-authored with Patrick Marley and Drew Morier).
- Tax Court Rules Non-resident Insurers can Conduct Extensive Business in Canada without Tax Liability, Canadian Current Tax, Volume 18, Number 10, July 2008.
- New Limitations on Imposition of Interest Withholding Tax, Derivatives and Financial Instruments, March/April 2008 (co-authored with Matias Milet).
- Foreign Currency Issues Affecting Foreign Affiliates, Council for International Tax Education, Inc., Canadian International Tax Update, May 2008 (co-authored with Patrick Marley).
- Elimination of Canadian Withholding Tax on Interest Paid to Non-residents, Derivatives Financial Products Report, Volume 9, No. 9, May 2008 (co-authored with Matias Milet).
- New Foreign Currency Rules: Are They Functional, CCH International Tax Newsletter, Report 37, December 2007 (co-authored with Patrick Marley).
- Treaty Update, Taxation Law, Taxation Law Section, Volume 18, No. 1, December 2007.
Credentials
Education
- University of Toronto, J.D. (Silver Medallist, Dean’s Key Recipient)
- Queen’s University, B.A.H. (English Literature)
Languages
- English
Professional Affiliations
- Law Society of Ontario
- Canadian Bar Association
- Ontario Bar Association
- Canadian Tax Foundation
- International Fiscal Association, Canadian Branch Council Member
- CBA-CPA Joint Committee on Taxation
- The Advocates’ Society
- Canadian Petroleum Tax Society
