The Toronto-based team at Counter Tax Litigators LLP, which is lauded by one client for its ‘detailed and complete analysis’, is dedicated to representing HNWIs and private companies in tax litigation. The group is frequently active on corporate residency disputes and those involving the taxation of real-estate developments. Senior counsel Peter Aprile directs the practice. Additional names to note include tax litigation specialists Natalie Worsfold and ‘knowledgeable and personable resource’ James Roberts.

Tax boutique Felesky Flynn LLP is regularly instructed by private and public corporations seeking assistance with tax strategies for M&A transactions, spin-offs, dispositions, amalgamations, wind-ups and corporate workouts. Working from offices in Calgary, Edmonton and Saskatoon, the team is frequently called upon by clients in the mining, metallurgical, energy and oil-and-gas segments. Tax advisory and disputes all-rounders Craig McDougall KC and Anthony Strawson KC co-lead from Calgary. K. John Fuller, who splits his time between Edmonton and Saskatoon, also co-leads.

Working from offices in Toronto and Vancouver, the team at Thorsteinssons LLP provides assistance to domestic and international clients with a range of tax matters, including income tax, GST, commodity taxes and on customs and anti-dumping duties. The national group is co-directed by Toronto-based litigator Matthew Williams, who has experience appearing before a range of levels of Canadian courts, among them the Supreme Court of Canada. James Murdoch and Michael McLaren complete the leadership trio.

The practice group at Blake, Cassels & Graydon LLP is well-placed to handle tax planning for M&A transactions, transfer pricing matters and cross-border tax controversies, for which it is routinely instructed by clients in the financial services, energy, real estate and telecoms segments. Paul Stepak directs the national group; Mark Tonkovich heads up the tax litigation and controversy group; and Jeffrey Shafer acts as transfer pricing lead. Stepak specialises in income tax planning and capital markets transactions; Tonkovich is well-versed in representing clients in administrative appeals and before federal and provincial courts. Shafer, for his part, has substantial experience in M&A, international transfer pricing and the taxation of various investment vehicles. Additional key contacts include Calgary-based Dan Jankovic, who deals with both tax planning and litigation; and Zvi Halpern-Shavim (tax compliance, planning, audit and disputes) and Andrew Spiro (tax matters involving REITs), both of whom are based in Toronto.

The ‘extremely knowledgeable and practical’ tax team at Davies Ward Phillips & Vineberg LLP is well-placed to advise on high-profile domestic and cross-border commercial transactions, as well as representing clients in tax litigation before every level of court. The department is jointly led by Toronto-based Elie Roth and Montreal-based Marie-Emmanuelle Vaillancourt. Roth, who is praised by one client as being ‘in a different league’, specializes in the tax aspects of M&A, fund formation, and real estate investment structuring. The ‘technically strong, business-oriented’ Vaillancourt also majors on domestic and international tax planning, with particular focus on transactional mandates. Additional key contacts in Toronto include the ‘very responsive’ Christopher Anderson and Julie Colden. In Montreal, tax planning specialist Brian Bloom and litigators Guy du Pont and Anne-Sophie Villeneuve are also noted.

The ‘very strong’ tax team at McCarthy Tétrault is regularly called upon by financial institutions, REITs, private equity funds, pension funds and sovereign wealth funds for its transactional and contentious tax expertise. The structuring and negotiation of M&A, divestitures, joint ventures, equity investments and debt financings are core areas of expertise for the group. Leadership of the practice is shared between Toronto-based transactional specialist Raj Juneja and Calgary-based Brett Anderson, who handles corporate tax planning and dispute resolution. Additional key contacts in Toronto include Jeff Oldewening (M&A and tax planning); Anu Koshal, whose ‘calm and assured demeanour makes him an excellent litigator’; ‘veteran’ sales and commodity tax specialist Randy Schwartz; transactional practitioners Patrick McCay and Stefanie Morand; and Simon Douville, praised for his ‘thoughtful advice’. Geneviève Lille arrived at the Toronto office from DLA Piper (Canada) LLP in May 2024.

The practice at Bennett Jones LLP is equipped to provide tax planning advice, as well as transactional and tax controversy support. The team is regularly called upon by private equity investors, pension funds and sovereign wealth funds for its experience advising on tax aspects of M&A and divestitures. Tax litigation is an additional pillar of practice. The department is co-directed by Toronto-based Thomas Bauer (income tax matters and represents clients in disputes with the Canada Revenue Agency) and Calgary-based Anu Nijhawan (transactional tax advice). Additional key contacts include Darcy Moch and Greg Johnson, both of whom are based in Calgary. Julia Qian Wang arrived at the Montreal office from Blake, Cassels & Graydon LLP in September 2023.

The tax practice at Goodmans LLP assists clients in the energy, tech, media, pharma and healthcare segments with tax structuring for M&A, capital markets and restructuring transactions. Tax dispute resolution is an additional core area of expertise. The department is directed by Toronto-based partners Carrie Smit and Michael Royal. Smit and Royal both focus on transactional mandates, taking in all aspects of income taxation that arise in corporate and commercial transactions, among them M&A, corporate reorganizations, debt restructurings and private equity investments. Additional key contacts for transactional tax work include Mitchell Sherman, Jon Northup and Jarrett Freeman.

Stikeman Elliott LLP's practice is well-placed to provide advisory, transactional and contentious tax support to financial services, real estate, retail, energy and telecoms clients. Core areas of focus for the group include providing advice in connection with M&A, equity financings, asset acquisitions and dispositions and transfer pricing, as well as tax litigation. John Lorito in Toronto, Frank Mathieu in Montreal and Julie D’Avignon in Calgary share leadership of the department and specialize in transactional tax mandates. Also noted are Toronto-based partners Dean Kraus (who manages income tax aspects of corporate and commercial transactions); and John Lennard (who handles tax planning, tax audits and disputes with the Canada Revenue Agency and provincial taxation authorities).

Torys's tax capabilities are centred on advising on M&A and private equity transactions and representing clients in tax litigation. Private equity funds, corporations, pension funds and banks regularly look to the group for support. Toronto-based Jerald Wortsman steers the practice and specializes in domestic and international corporate tax planning, as well as M&A, reorganizations and corporate finance matters. Additional names to note include Gwen Watson, who brings strength to income tax advice; Corrado Cardarelli, who handles corporate, partnership, trust and general business tax work; and Calgary-based Craig Maurice, who has niche expertise in the tax aspects of M&A transactions involving oil and gas, mining and the midstream sector.

Aird & Berlis LLP's practice group routinely assists multinationals with business combinations, multinational group reorganizations and rationalizations, and the resolution of tax disputes. Leadership of the team is shared between tax litigators Louise Summerhill and Neil Bass, along with Marni Pernica and Carol Burns. Key contacts include international tax group lead Jack Bernstein, who manages international tax planning, M&A, corporate restructuring, reorganizations and financing; Francesco Gucciardo, who handles corporate transactions and domestic and international advisory tax mandates; Angelo Gentile, who focuses on tax litigation and commodity tax matters; and Jacob Brown, who specializes in tax dispute resolution.

Borden Ladner Gervais LLP's tax capabilities take in corporate tax matters, estate planning, commodity tax and domestic and international transactions, as well as disputes involving federal and provincial taxes such as income tax, commodity taxes and GST and HST. The practice is jointly directed by Ottawa-based Pamela Cross, who handles advisory tax matters and estate planning, and Calgary-based Laurie Goldbach, who specializes in tax litigation and audits. Natasha Miklaucic and Steve Suarez, both of whom are based at the Toronto office, are additional key contacts for advisory and transactional mandates.

Fasken's tax capabilities encompass support with M&A transactions, tax treaty interpretation, transfer pricing, commodity VAT mandates and tax litigation. Companies in the automotive, energy, financial services and tech segments routinely feature on the group’s client roster. Toronto-based Christopher Steeves steers the practice and specializes in the income tax aspects of domestic and cross-border M&A. Vancouver-based Michael Coburn and Montreal-based Alain Ranger are additional key contacts for advisory and transactional tax matters.

McMillan LLP's tax team is equipped to advise domestic and multinational clients on the tax aspects of their business initiatives, including M&A transactions, divestitures, reorganizations and business combinations. Tax dispute resolution is an additional pillar of practice. The department is directed by Michael Friedman, who specializes in tax planning and structuring for a range of transactions. Michael Lubetsky, who joined the firm in July 2023 from Davies Ward Phillips & Vineberg LLP, heads up the national tax litigation practice. Federal income tax specialist Todd Miller is an additional key contact.

Norton Rose Fulbright‘s tax offering encompasses transactional support for M&A, reorganizations and restructurings, as well as handling international tax planning, transfer pricing, executive compensation and tax litigation mandates. The group’s client roster regularly features public and private companies, private equity firms and HNWIs. The department is jointly directed by Calgary-based Dion Legge, who is well-versed in the income tax aspects of corporate transactions across a range of sectors; and Montreal-based Dominic Belley, who specializes in tax litigation. Also noted are Toronto-based Adrienne Oliver, who handles tax planning, and Montreal-based Derek Chiasson, who brings strength to transactional tax matters.

Baker McKenzie's tax group regularly handles cross-border tax structuring and tax litigation mandates for domestic and multinational clients working in a range of sectors, among them mining, financial services, pharma and e-commerce. The department is directed by Toronto-based Jacques Bernier, who specializes in litigation and transfer pricing matters. Andrew Morreale is an additional key contact. Alex Pankratz left the firm in August 2023; however, transactional tax specialist Emmanuel Sala arrived from Dentons in May 2024.

The team at Cassels Brock & Blackwell LLP handles a range of advisory, transactional and contentious tax mandates for a diverse client roster of public and private corporations, REITs, financial institutions and private equity funds. The practice is jointly directed by Toronto-based Zahra Nurmohamed and Calgary-based Douglas Richardson. Nurmohamed specializes in corporate tax matters; Richardson focuses his practice on the tax aspects of energy and M&A transactions.

The tax group at Deloitte Legal Canada LLP takes care of tax planning and tax litigation, its offering taking in aspects such as income tax, GST, HST and provincial sales tax and customs. Five partners share leadership: firm national lead Olivier Fournier and Aicha Nafii are based in Montreal; Joel Scheuerman works from the Calgary office; Joyce Lee KC, from Vancouver; and Michael Collinge, from Toronto.

Lawson Lundell LLP's tax department focuses on advising Canadian institutional investors, including pension plans, on domestic and international tax matters that include income tax, sales tax, property tax and the tax structuring of acquisitions and divestitures. The group is also equipped to handle tax disputes with the Canada Revenue Agency. Vancouver-based Leonard Glass and Reinhold Krahn specialize in transactional tax matters and share leadership of the practice. Calgary-based Nancy Diep majors on the tax aspects of M&A transactions and reorganizations.