Mary positions her clients to succeed at trial or achieve positive settlements. She has appeared in courts across Canada, developing a nuanced understanding of strategies that work to win or resolve disputes.
Her focus is on contentious disputes and disputes with complex facts or economic/financial expert evidence. As a result, her areas of specialty include tax litigation in the Tax Court of Canada, insolvency work (receiverships, bankruptcies and proceedings pursuant to the Companies’ Creditors Arrangement Act) contract disputes and other general commercial litigation
Mary has been recognized by multiple organizations, including in the 2022 edition of Best Lawyers Canada, as a 2019 Lexpert Rising Star, the 2021 and 2020 Benchmark Litigation 40 & Under Hot List, and as an Acritas 2018 Star Lawyer. She was also recognized by Osler associates in 2019 as an Osler Star Advisor for her work mentoring associates.
Mary is a member of the Board of Directors for Pro Bono Ontario. Throughout her career she worked to establish several pro bono programs within the firm and has appeared in the Court of Appeal on a pro bono basis numerous times. She won a 2011 Lexpert Zenith Award for her work assisting a UN employee obtain a widower’s benefit after his same-sex partner died while working for the UN.
Mary is certified in “The Path – Your Journey through Indigenous Canada”, an online program offered by the CBA. This program serves as an introduction to the history of Indigenous peoples and their relationship with European settlers, the British Crown and Dominion of Canada.
Before joining Osler, Mary clerked at the Court of Appeal for Ontario.
Representative Work
- Atlas Global Brands Inc., 2024 ONSC 5570, represented cannabis corporate group in CCAA proceeding, in which the company achieved going concern sales of the operations
- Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51, appeal to the Supreme Court of Canada regarding the taxation of foreign accrual property income
- A pharmaceutical company and national retail pharmacy chain in the ongoing defence of multiple class actions commenced across the country in respect of opioid products, including a novel statutory action commenced on behalf of the provincial governments
- A major Canadian bank in a transfer pricing appeal to the Tax Court of Canada in respect of its international insurance activities
- An accounting firm and two individual accountants in a proceeding relating to Canadian film / video production tax credits
- A leading mining company operating an underground salt mine in litigation concerning a dispute under the Ontario Mining Tax Act, including reassessment and transfer pricing matters.
- Miguna v. Sitel Operating Corporation, 2024 ONCA 779 and Miguna v. Sitel Operating Corporation, 2024 ONSC 632, represented Refinitiv Limited in its successful defence of a civil claim regarding defamation and breach of privacy
- A pension plan in a dispute over the receipt of certain tax refunds by the Danish taxation authority.
- Gordon v. Canada Revenue Agency, 2019 ONSC 6499, represents several taxpayers to implement a settlement with the Canada Revenue Agency regarding participation in a tax shelter
- Royal Bank of Canada in an ongoing tax dispute in the Tax Court of Canada relating to dividend received deductions.
- Multiple Canadian taxpayers in a dispute with the CRA regarding a tax shelter (trial)
- Several trustees in disputes with the CRA regarding the residence of the trust, including a trial and appeal
- A Canadian company in a dispute with the CRA regarding FAPI
- A global remediation company defending breach of contract litigation
- An accounting firm in an alleged wrongful dismissal case (trial)
- The Greater Toronto Airports Authority in action related to the termination of a contract and taxes
- A Canadian corporation in a dissenting shareholder dispute (trial)
- A Canadian bank in a shareholder dispute
- An individual in a shareholder dispute
- Several Canadian franchisors in franchise disputes
- An international company in a patent damages reference (Federal Court)
- A Canadian company seeking payment from its insurer (Federal Court – trial)
- Several Canadian Trustees in bankruptcy
- Several Canadian court-appointed receivers and monitors
- Several international corporations preparing for proceedings in the United States as well as in Canada under the Companies’ Creditors Arrangement Act
- A Canadian secured creditor seeking to appoint a receiver
- A leading mining company operating an underground salt mine in litigation concerning a dispute under the Ontario Mining Tax Act, including reassessment and transfer pricing matters.
- Miguna v. Sitel Operating Corporation, 2024 ONCA 779 and Miguna v. Sitel Operating Corporation, 2024 ONSC 632, represented Refinitiv Limited in its successful defence of a civil claim regarding defamation and breach of privacy
- A pension plan in a dispute over the receipt of certain tax refunds by the Danish taxation authority.
- Gordon v. Canada Revenue Agency, 2019 ONSC 6499, represents several taxpayers to implement a settlement with the Canada Revenue Agency regarding participation in a tax shelter
- Royal Bank of Canada in an ongoing tax dispute in the Tax Court of Canada relating to dividend received deductions.
- Multiple Canadian taxpayers in a dispute with the CRA regarding a tax shelter (trial)
- Several trustees in disputes with the CRA regarding the residence of the trust, including a trial and appeal
- A Canadian company in a dispute with the CRA regarding FAPI
- A global remediation company defending breach of contract litigation
- An accounting firm in an alleged wrongful dismissal case (trial)
- The Greater Toronto Airports Authority in action related to the termination of a contract and taxes
- A Canadian corporation in a dissenting shareholder dispute (trial)
- A Canadian bank in a shareholder dispute
- An individual in a shareholder dispute
- Several Canadian franchisors in franchise disputes
- An international company in a patent damages reference (Federal Court)
- A Canadian company seeking payment from its insurer (Federal Court – trial)
- Several Canadian Trustees in bankruptcy
- Several Canadian court-appointed receivers and monitors
- Several international corporations preparing for proceedings in the United States as well as in Canada under the Companies’ Creditors Arrangement Act
- A Canadian secured creditor seeking to appoint a receiver
Latest Insights
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Osler Update Oct 31, 2024
Supreme Court of Canada demonstrates flexibility of corporate attribution in the bankruptcy and insolvency context
The corporate attribution doctrine is refined to ensure that it does not undermine the policy of bankruptcy and insolvency legislation.
Read more -
Osler Update Sep 12, 2022
You (may not) get what you bargained for: a receivership order displaces an arbitration clause in Mundo Media
The worlds of insolvency and arbitration collided in a recent Ontario Court of Appeal decision. Osler’s Mary Paterson, Mary Angela Rowe and Sarah...
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Osler Update Dec 13, 2021
Spotlight on statutory interpretation and tax avoidance: Three key decisions in 2021
In 2021, the Supreme Court of Canada (SCC) heard two cases involving the permissible limits of international tax planning, giving the Court the...
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Osler Update Oct 13, 2020
SCC confirms application of anti-deprivation rule
In Chandos Construction Ltd. v Deloitte Restructuring Inc., the SCC confirmed the application of the common law anti-deprivation rule in the context...
Read more
Awards and Recognition
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The Canadian Legal Lexpert Directory: Recognized in Litigation – Corporate Tax
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Lexpert Rising Stars: Recognized as a Lexpert Rising Star: Leading Lawyers Under 40
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Benchmark Litigation Canada: Recognized in Bankruptcy; Arbitration; Dispute Resolution; Commercial; Class Action (Future Star)
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Best Lawyers in Canada: Recognized in Appellate Practice; Corporate and Commercial Litigation
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Euromoney LMG: Recognized in Americas Rising Star Awards: Best in Litigation (Shortlisted)
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Osler 2019 Toronto Advisor Award: Recognized as an outstanding partner that has gone above and beyond in providing advice, support, mentoring and encouragement to associate mentees
Media Mentions
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Osler News Jun 3, 2024
Osler named among best Pro Bono Law firms in Canada
Osler has been recognized in Canadian Lawyer magazine’s 5-Star Pro Bono Firms 2024 report which evaluates the contributions of lawyers donating...
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Osler News Mar 6, 2024
Pro Bono Ontario’s 2023 ‘Honour Roll’ includes 13 Osler lawyers
Pro Bono Ontario named 13 Osler lawyers to its second annual Honour Roll.
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Osler News Dec 6, 2022
New tax disputes publication featuring contributions by Osler lawyers now available
The Canadian Tax Foundation has just published a new book on Canadian tax disputes.
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Osler News Sep 28, 2022
The business benefits of pro bono: Not just for the public good
Pro bono legal work is important for our lawyers, students, and our communities. How has pro bono work affected your practice?
Read more
Community Involvement
- Pro Bono Law Ontario, Board Member, Treasurer
- Winner of the 2011 Lexpert Zenith Award for Pro Bono by Associates
- Osler Community Law Committee
- Outside counsel assisting the United Nations Office of Staff Legal Assistance and representing UN employees directly
Speaking and Writing
Speaking Engagements
Toronto Lawyers’ Association
Speaker, “How to Succeed at Oral Advocacy”, April 10, 2024
The Advocates’ Society
Speaker, “A Litigator’s Guide to Case Preparation”, April 11, 2023
The Advocates’ Society, Tax Litigation: The Effective Witness
Speaker, “Effective Examinations and Cross-Examinations”, January 18, 2023
The Advocates’ Society
Speaker, “Evidence for Litigators”, October 25, 2022
Toronto Lawyers’ Association
Speaker, “Annual Head Start for Licensing Candidates”, September 16, 2022
Intensive Trial Advocacy Workshop (ITAW) 2022
Co-Presenter, July 11 – 16, 2022
The Advocates’ Society
Speaker, “New Year, New Tax Litigation Tips”, January 18, 2022
Litigation Contract Disputes – The Advocates’ Society
Speaker, “Gathering the Evidence at Discovery to Win”, Toronto, June 18, 2020
Published Work
- Tips for Drafting Settlement Offers that Meet the Certainty Threshold Under Rule 49.10, Toronto Law Journal, October 30, 2024
- Who is the Right Witness at Examinations for Discovery?, Toronto Law Journal, May 31, 2024
- Judicial Notice in the Misinformation Age, The Advocates’ Journal, Fall 2023.
- Apportionment of Damages in Negligence and Contract, Toronto Law Journal, January 2023.
- The Business Benefits of Pro Bono: Not Just for the Public Good, The Advocates’ Journal, Fall 2022.
- Magnotta v. Yu: Navigating the Intricacies of Rule 49 Settlement Offers, Toronto Law Journal, April 2021.
- H.M.B. Holdings: Clarifying the Limits of Reciprocal Enforcement of Judgments in Canada, Toronto Law Journal, January 2021.
- When to Speak Up: Applying the Parol Evidence Rule in Contractual Disputes, Toronto Law Journal, February 2020.
Credentials
Education
- Osgoode Hall Law School, LL.B.
- Osgoode Hall Trial Advocacy Course
- University of Calgary, B.Comm.
- University of Calgary, B.A. (English)
Languages
- English
Professional Affiliations
- Law Society of Ontario
- The Advocates’ Society (member of Young Advocates’ Standing Committee, 2007-2010)
- The Osgoode Society
- Pro Bono Ontario