Canada: Corporate Tax
With an uptick in the M&A market, transactional-related corporate tax activity saw a corresponding increase. As tax authorities become more aggressive globally, tax litigation is also a busy area. Our research uncovers 54 lawyers who lead the field in Canada for their corporate tax expertise.
Osler Hoskin & Harcourt LLP excels in terms of inclusions, with eight of its lawyers ranking highly in our research. Richard Tremblay is hailed as a “leader in the field” and is a recognised expert both nationally and internationally. He is “excellent” when it comes to transfer pricing work and prior to joining the form worked for the department of finance in tax policy. Firoz Ahmed is described by peers as “brilliant” and his clients include Biovail Corporation and TD Bank. Scott Wilkie is lauded for the strength of his international tax practice as an “industry specialist” and Robert Raizenne is respected for his transactional and litigation work. Mark Brender is “impressive” and has acted for Word Color Press and MEGA Brands. Chair of the taxation department, David Tetreault’s practice focuses on M&A, corporate reorganisations and corporate finance. With an impressive client list, he has acted for Tim Hortons and the United States Steel Corporation. Blake Murray is praised for his expertise in international matters, transfer pricing and dispute resolution. Another top name is Al Meghji. Repeatedly cited as “one of the leading tax litigators in the country” his practice is solely focused on this area.
Davies Ward Phillips & Vineberg LLP has an impressive showing with six industry experts featuring prominently in our research. The “first class” Ian Crosbie has broad transactional experience and counts private equity funds, financial institutions and venture capitalists among his clients. The “exceptional” Nathan Boidman’s practice focuses on cross-border M&A, financings and other business arrangements. With 37 years of experience, Boidman is also a trusted adviser to the Canadian government. Joining him is Stephen Ruby who has also provided his services to the government, consulting on tax policy and legislation. In addition, he regularly advises Canadian-based multinationals on international tax matters. Senior member of the firm’s taxation practice John Ulmer advises on tax aspects of international business ventures, corporate finance and real estate and David Smith QC is an “outstanding practitioner” who specialises in international taxation. Former senior official in the tax policy branch of the department of finance in Ottawa, Ronald Wilson receives significant praise.
At Stikeman Elliot LLP, five individuals make the list. The “well regarded” Ronald Durand heads the Toronto office tax group and John Lorito has a respected general income tax practice. Douglas Richardson is renowned for his specialist knowledge with regard to energy related transactions and is also a member of the firm’s emissions trading and climate change group. In Calgary, David Weekes is “superb” and Montreal-based Guy Masson is the former head of the firm’s tax group.
McCarthy Tétrault LLP also fields five experts. Gabrielle Richards focuses on the tax implications of M&A, corporate reorganisations and corporate finance. Senior partner Thomas Akin has more than 30 years of experience and is respected for his “in-depth knowledge” of transfer pricing. Douglas Cannon is the firm’s national practice group leader for tax and is a governor of the Canadian Tax Foundation. Jerald Wortsman is “simply excellent” and Douglas Ewens QC is “first class”.
Paul Tamaki at Blake Cassels & Graydon LLP has an extensive practice that includes acting for clients in administrative tax appeals and other representations to governments. Toronto-based Ronald Richler is “first-rate” and Jeffrey Trossman is “respected” for his broad practice. Completing the list at Blakes is Edwin Kroft QC. Described as a “brilliant litigator”, he is leader of the firm’s tax controversy and litigation group.
Specialist tax firm Thorsteinssons LLP also boasts four listings. Michael O’Keefe QC is a “market leader” and Ian Gamble has an “exceptional practice”. Michael McLaren is a “sophisticated practitioner” and Michael Colborne is “truly talented”.
A trio of names feature from Bennett Jones LLP. Stephen Bowman is managing partner of the firm’s Toronto office and Alan Ross is respected for work with clients in the energy industry. Claire Kennedy’s engineering degree and prior utility experience offer an “invaluable advantage” when providing tax advice to renewable energy developers and other industrial clients.
The “remarkable” Jack Bernstein at Aird & Berlis LLP is described by peers as “one of the country’s best tax experts” and is also one of the most highly nominated names in our research overall. He is joined by Barbara Worndl who has impressed for her work in structuring cross-border acquisitions, reorganisations and franchising structures.
In Montreal, Brian Schneiderman at Borden Ladner Gervais LLP is a “must for inclusion” and Vancouver-based Richard Bennett has been singled out for his expertise in international taxation and estate planning.
At Couzin Taylor LLP the “exceptional” Robert Couzin served as a governor of the Canadian Tax Foundation and of the fair tax commission of Ontario. He is accompanied by Angelo Nikolakakis who has a varied tax practice and advises on M&A, reorganisations, divestitures, inbound and outbound multinational direct investment and structured financing.
Alain Ranger of Fasken Martineau DuMoulin LLP is the national head of the firm’s taxation practice group, with over 25 years’ experience in tax law he has gained “a great reputation”. Christopher Steeves has also impressed with his knowledge of cross-border financings.
At Torys LLP John Unger is “incredibly experienced” and James Welkoff is the coordinator of the firm’s tax practice.
Founding partner of Wilson & Partners LLP, James Wilson has represented an extensive range of corporate clients on sophisticated transactions. He is joined by the “top flight” David Glicksman.
At Goodmans LLP the “top notch” Carrie Smit is head of the firm’s tax group and has advised Total SA in its $1.15 billion acquisition of UTS Energy Corporation. Mitchell Sherman also stands out for his structured products expertise and has recently provided tax advice to CI Financial Income Fund, Acadian Timber Income Fund and CanWel Building Materials Income Fund.
Burnet Duckworth & Palmer LLP features the “super” John Brussa. At Cassels Brock & Blackwell LLP Kenneth Snider’s clients include multinational corporations, the Canadian federal government, tax-exempt institutions and private equity funds. In Vancouver, “the very well thought of” Howard J Kellough QC from Davis LLP is a partner in the firm’s national tax group. Sandra Jack QC of Felesky Flynn LLP is a “leading light” with broad expertise that includes tax planning and dispute resolution work. President of the Institution for International Tax, Inc, Elinore Richardson is also singled out for praise.