Al Meghji

As a partner and head of the tax controversy practice at Osler, Al Meghji is widely regarded as Canada’s preeminent tax litigation counsel, holding an outstanding record of success in complex tax litigation matters in various courts. Al is supported by Osler’s tax group, which is consistently ranked as one of Canada’s largest and most sophisticated tax practices.

Al has been lead counsel in many of Canada’s most important and high-profile tax cases. He has appeared in the Supreme Court of Canada more frequently than any other Canadian tax litigator and has successfully argued a number of landmark tax cases in that court, including Shell Canada (widely regarded as the leading authority on economic substance and tax avoidance); Canada Trustco (that defined the scope of the Canadian GAAR); and GlaxoSmithKline (the first and only transfer pricing case heard by the Supreme Court of Canada).

More recently, Al is at the forefront of transfer pricing litigation as counsel in several significant transfer pricing cases including General Electric (TCC and FCA), GlaxoSmithKline Inc., (SCC), McKesson Canada Corporation (FCA), and most recently Cameco Corporation (TCC).

Al has been widely recognised as a leading Canadian tax litigation practitioner by third-party and peer review legal ranking directories, including Chambers Canada, Best Lawyers in Canada, Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada and the Tax Directors Handbook. He is the only tax litigator in Canada to receive the coveted “Star Individual” rating by Chambers Global and Chambers Canada. Al was also recognised by Best Lawyers as “Tax Lawyer of the Year” and by Best of the Best 2018: Expert Guides as “One of the World’s Top 30 Tax Practitioners”.

Al is a CPA, a graduate of Harvard Law School (LLM) and a member of the Bars in Alberta and Ontario.


Representative Work

  • The Queen v. GlaxoSmithKline Inc., 2012 SCC 52  – The Supreme Court of Canada articulated the proper approach to determining appropriate arm’s length prices in Canadian law
  • The Queen v. General Electric Capital Canada Inc., 2010 FCA 344 – The first transfer pricing case in Canada to apply the modern transfer pricing regime set out in section 247 of the Income Tax Act (Canada), in addition to the regime set out in former subsection 69(2)
  • TD Securities (USA) LLC v. The Queen, 2010 TCC 186 – Overturned the CRA’s long-standing policy of denying treaty benefits to US limited liability companies
  • Canada Trustco Mortgage Co. v. The Queen, 2005 SCC 54; 2004 DTC 6119 (F.C.A.) – GAAR did not apply to a sale-leaseback transaction
  • Inter-Leasing Inc. v. Ontario (Minister of Revenue), 2014 ONCA 575, rev’g 2013 ONSC 2927 – Application of the Ontario provincial GAAR regime to interprovincial tax planning
  • Husky Energy Inc. et al v. The Queen, 2011 ABQB 268, aff’d 2012 ABCA 231 – Application of the Alberta provincial GAAR regime to interprovincial tax planning
  • Daishowa – Marubeni International Ltd. v. Canada, 2013 SCC 29 – The assumption of reclamation obligations
  • Imperial Tobacco Canada Limited (Successor by Amalgamation to Imasco Limited v. The Queen, 2011 FCA 308 – the deductibility of stock option payments
  • Canadian Imperial Bank of Commerce v. The Queen, 2013 TCC 170 – in interpretation of the Large Corporation Rules where additional facts or reasons may be raised
  • Mac’s Convenience Stores Inc. v. The Queen, 2012 TCC 393 – GST/HST case dealing with input tax credits
  • Canada (National Revenue) v. Sifto Canada Corporation, 2014 FCA 140  – Judicial Review and Transfer Pricing
  • CIBC World Markets Inc. v. The Queen, 2011 FCA 270  – Successful GST appeal dealing with the fundamental principle of claiming input tax credits for purposes of the goods and services tax
  • The Toronto-Dominion Bank v. The Queen, 2011 FCA 221– Capital loss held not artificial
  • The Queen v. 3850625 Canada Inc., 2011 FCA 117 – Decision is favourable for many resource business seeking a broad interpretation of the resource allowance rules
  • Cameco Corporation v. The Queen, 2011 TCC 636 and 2011 TCC 356- Successful motion to strike portion of the Crown’s pleadings
  • General Electric Capital Canada Inc. v. The Queen, 2010 TCC 490 – One of the first Tax Court of Canada decisions to award a diverse range of acceptable costs awards as an alternative to costs being permitted on a straight Tariff basis
  • Imperial Oil Resources Ltd. V. Canada (Attorney General), 2009 FCA 325 – Interpretation of remission orders
  • Alberta Power (2000) Ltd. v. The Queen, 2009 TCC 412 – Taxpayer successfully treated lump sum payment of $59.7 million as a capital receipt and not an income receipt
  • Alcatel 2005 TCC 149
  • Gifford v. The Queen, 2004 SCC 15 – Interest expense is current expense to moneylenders
  • The Queen v. Imperial Oil of Canada Limited, 2004 DTC 6044 (F.C.A.) – GAAR did not require amount of taxpayer loans to bank subsidiaries to be included in large corporations investment allowance
  • Imperial Oil Limited v. The Queen, 2004 DTC 2377 (T.C.C.) – Deductibility of foreign exchange loss under paragraph 20(1)(f)
  • Petro Canada v. The Queen, 2004 FCA 158 – Tax treatment of outlays in respect of seismic
  • General Motors of Canada Limited v. The Queen, 2004 FCA 370 and 2003 DTC 153 (T.C.C.) – Tax treatment of contingent liabilities
  • The Queen v. Imperial Oil Limited and Inco Limited, 2003 DTC 5485 (F.C.A.) – Taxpayer has right to appeal 90 days following objection
  • Placer Dome Canada Limited v. Minister of Finance of Ontario, 61 O.R. (3d) 628 (Ont. Sup. Ct.) – Taxation of hedging gain under Ontario Mining Tax Act

Latest Insights

  • Webinar Nov 9, 2023

    Canadian Tax Law Insights: How proposed amendments and recent Supreme Court decisions could affect the general anti-avoidance rule (GAAR)

    Available on-demand, you can now watch the in-depth panel discussion on the practical implications of the proposed amendments to GAAR and the...

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    Canadian Tax Law Insights: How proposed amendments and recent Supreme Court decisions could affect the general anti-avoidance rule (GAAR)
  • Osler Update Jun 29, 2020

    Federal Court of Appeal dismisses Crown’s appeal in Cameco

    The Federal Court of Appeal upheld the Tax Court’s decision that Cameco’s transactions with its Swiss subsidiary were on arm’s length terms...

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    Federal Court of Appeal dismisses Crown’s appeal in Cameco
  • Webinar Oct 3, 2019

    Current assessing trends: What are the latest targets of the Canadian and Québec tax authorities?

    This webinar will focus on previous audit activity and initiatives at the federal and Québec levels, including cases involving arguments of sham and...

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Awards and Recognition

  • Chambers Canada: Canada’s Leading Lawyers for Business: Recognized in Tax Litigation (Star Individual)
  • Chambers Global: The World’s Leading Lawyers for Business: Recognized in Tax Litigation (Star Individual)
    • “Pre-eminent tax litigator” Al Meghji is described by market commentators as “in a class of his own” and as an “absolutely great tax dispute lawyer.” Clients refer to his “winning track record,” his “extensive experience in complex matters” and his strategic mind.
  • The Canadian Legal Lexpert Directory: Recognized in Corporate Tax; Litigation – Corporate Tax
  • The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada: Recognized in Corporate Tax; Corporate Tax Litigation
  • Lexpert Zenith Awards: Recognized in Litigation – Corporate Tax
  • Best Lawyers in Canada: Recognized in Tax Law; “Lawyer of the Year”, Tax Law
  • Legal 500: Recognized as a Leading Lawyer, Tax Law
  • Who’s Who Legal: Recognized in Thought Leaders – Corporate Tax – Controversy; Corporate Tax – Advisory (International); Controversy; Corporate Tax (Canada); Thought Leaders Global Elite – Corporate Tax
  • Thomson Reuters: “Stand-out Lawyer”
  • International Tax Review: Recognized as Americas Tax Dispute Practice Leader of the Year; Americas Tax Litigation & Disputes Practice Leader of the Year; Recognized in Tax Controversy,  as a Highly Regarded Lawyer and as a Tax Leader
  • World Tax: Recognized in Tax Litigation
  • World Transfer Pricing: Recognized as a Highly Regarded lawyer
  • Bayview Post: Recognized as one of Toronto’s Top Lawyers for 2021

Media Mentions

  • Osler News Feb 16, 2024

    Osler recognized as a leading firm in Chambers Global 2024 Guide

    Osler recognized as a leading firm in Chambers Global 2024 Guide

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  • Osler News Jan 9, 2024

    34 Osler lawyers recognized in 2024 Lexpert/American Lawyer Guide to Leading 500 Lawyers in Canada

    Osler is pleased to announce that 34 of our lawyers have been recognized in the 2024 edition of the Lexpert/American Lawyer Guide to the Leading 500...

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  • Osler News Nov 23, 2023

    23 Osler lawyers recognized in Lexpert Special Edition: Litigation 2023

    23 Osler lawyers featured in the Lexpert Special Edition: Litigation 2023.

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  • Osler News Sep 15, 2023

    National Tax Group recognized with four International Tax Review awards

    Osler announces that our National Tax Group has been recognized with four awards at the 2023 International Tax Review Americas Tax Awards.

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Speaking and Writing

Speaking Engagements

speaker 09/11/2023
Canadian Tax Law Insights: How proposed amendments and recent Supreme Court decisions could affect the general anti-avoidance rule (GAAR)
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speaker 24/10/2023
TEI 78th Annual Conference
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speaker 01/12/2019
Canadian Tax Foundation 71st Annual Conference
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speaker 03/10/2019
Current assessing trends: What are the latest targets of the Canadian and Québec tax authorities?
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speaker 26/6/2019
Practical Tips for Managing Tax Risk at the Transaction, Audit and Objection Stages
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speaker 07/5/2019
TEI Canada Region 53rd Annual Canadian Tax Conference
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Credentials

Education

  • Harvard Law School, LL.M.
  • Dalhousie Law School, LL.B.
  • University of Alberta, B.Sc.

Languages

  • English

Professional Affiliations

  • American Bar Association
  • Canadian Tax Foundation
  • Canadian Petroleum Tax Society
  • The Advocates’ Society