Roger’s emerging tax law practice includes several areas of focus. In particular, Roger has expertise in sales taxes, including GST/HST, provincial sales taxes and the Select Luxury Items Tax. Roger also advises on tax disputes, including matters within the administrative processes of the Canada Revenue Agency and tax litigation at the Tax Court of Canada and the Federal Court of Appeal.
Roger has worked on matters for clients including Canadian and US financial institutions, pension funds, and major companies in sectors including utilities, commodities and aerospace and defence.
Roger has completed the Canadian Bar Association’s Tax Law for Lawyers and CPA Canada’s In-Depth Tax Course. Before joining Osler, Roger worked at a boutique law firm affiliated with a global accounting firm.
Representative Work
- Assembly Digital
Assembly Digital in its acquisition by St. Joseph Communications
- The Board of Trustees of the WSIB Pension Plan Fund
The Board of Trustees of the WSIB Pension Plan Fund in the conversion of WSIB’s defined benefit, single employer pension plan to a jointly sponsored pension plan
- Venrock
Venrock's US$15 million Series B investment in Dapper Labs
Assembly Digital in its acquisition by St. Joseph Communications
The Board of Trustees of the WSIB Pension Plan Fund in the conversion of WSIB’s defined benefit, single employer pension plan to a jointly sponsored pension plan
Venrock's US$15 million Series B investment in Dapper Labs
Latest Insights
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Osler Update Nov 22, 2024
The proposed GST/HST holiday: Santa comes early for consumers, retailers get coal
The proposed GST/HST holiday might be more headache and hassle for retailers during an already busy holiday season.
Read more
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Osler Update Nov 6, 2023
Ontario enhances the HST rebate for purpose-built rental properties
On November 1, 2023, Ontario announced that it would increase the harmonized sales tax (HST) rebate on qualifying purpose-built rental housing in...
Read more -
Osler Update Sep 21, 2023
Enhanced GST rental rebate for purpose-built rental properties
The Government of Canada has introduced legislation to enhance the GST rental rebate on new purpose-built rental housing. We examine the proposed new...
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Osler Update Nov 29, 2022
British Columbia announces plan for retroactive legislation to confirm B.C. PST will not apply to federal luxury tax
Late last week, British Columbia announced its intention to introduce retroactive legislation to confirm that its provincial sales tax will not apply...
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Awards and Recognition
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Best Lawyers: Recognized as “One to Watch” in Tax Law
Speaking and Writing
Speaking Engagements
Understanding the New Duty and Sales Tax Exemptions on Consumer Imports into Canada
Read morePublished Work
- “Implications of the Notice of Non-Compliance and the Compliance Order Penalty”, Canadian Tax Focus, 14:3, August 2024 (with Leandra Gupta)
- “Luxury Tax Primer”, 2022 Sales Tax, Customs & Trade Journal, Volume XIX, No. 1 (co-authored with Alan Kenigsberg)
- “The CRA’s Approach to Wash Transactions: Issues to be Aware of”, 2021 Sales Tax, Customs & Trade Journal, Volume XVIII, No. 3 (co-authored with Alan Kenigsberg)
- “INSIGHT: New Changes Broaden Collection Requirements for Canada’s Provincial Sales Tax Regimes,” Bloomberg Daily Tax Report: International, September 2020 (co-authored with Alan Kenigsberg and Alain Fournier)
- “Applying Hybrid Entity Rules in the Canada-U.S. Treaty in a Transfer Pricing Context”, Tax Notes International, April 6, 2020 (co-authored with Matias Milet)
- “2019 Budget’s Impact on Canadian Withholding Tax on Dividend Compensation Payments in Cross-Border Stock Loans,” International Tax, Wolters Kluwer, Number 106, June 2019 (co-authored with Timothy Hughes)
- “INSIGHT: Canada 2019 Budget—Impact of Tax Measures on Multinational Corporations,” International Tax News, Bloomberg Tax, Number 0, June 2019 (co-authored with Matias Milet)
Credentials
Education
- University of Toronto, J.D.
- McGill University, B.A.
- McGill University, B.Mus.
Languages
- English
Professional Affiliations
- Canadian Bar Association
- Ontario Bar Association
- Law Society of Ontario
- Canadian Tax Foundation
