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The comprehensive guide to the world's leading tax firms

Blake Cassels & Graydon's tax lawyers regularly advise Canadian and international businesses on all aspects of tax and have for the past four years been voted International Tax Review's Canadian Tax Firm of the Year. The last 12 months has seen the ... [more]

Blake Cassels & Graydon's tax lawyers regularly advise Canadian and international businesses on all aspects of tax and have for the past four years been voted International Tax Review's Canadian Tax Firm of the Year.

The last 12 months has seen the group take a leading role in many of Canada's most significant inbound and outbound cross-border mergers and acquisitions, private equity investments and divestitures, corporate finance and restructuring transactions, conversions of income trusts to corporations and other public market transactions involving corporations, real estate investment trusts, and mutual funds. The tax team regularly provide tax advice on structuring both hostile and friendly cross-border acquisitions and multi-jurisdictional reorganisations. The firm's tax controversy lawyers, including the widely-respected Ed Kroft QC, represent clients at all stages of the tax dispute resolution process, including audit, appeals, litigation and competent authority procedures.

Vancouver partner, Bruce Sinclair is known in the market as one of the country's best mining tax practitioners. He advised Red Back Mining, during its $7.1 billion purchase by Kinross Gold Corporation of all outstanding common shares of Red Back that it did not already own pursuant to a statutory plan of arrangement under the Canada Business Corporations Act. Jeffrey Trossman, a partner in the Toronto office was joined by Andrew Spiro in advising international mining and natural resources company, Cliffs Natural Resources, in the $5.1 billion acquisition of Consolidated Thompson Iron Mines in May 2011. The transaction was a complex cross-border acquisition by the global mining company of the largest iron ore producer in Canada. Partner Kathleen Penny is recommended in the market for her extensive experience in international corporate tax, particularly her M&A work.

Edward Rowe acted as tax counsel for ConocoPhillips Canada in the sale of its interest in the Syncrude oil sands joint venture Sinopec. The joint venture is the largest largest oil sands joint venture in the world and the transaction involved the sale of the partnership through which ConocoPhillips held its interest in the joint venture.

Davies Ward Phillips & Vineberg has traditionally been known for the quality of advice from its tax practice in cross-border transactions. The Canadian and US tax groups are integrated to help clients achieve their North American tax planning objectives.The ... [more]

Davies Ward Phillips & Vineberg has traditionally been known for the quality of advice from its tax practice in cross-border transactions. The Canadian and US tax groups are integrated to help clients achieve their North American tax planning objectives.

The group has 40 tax lawyers in Toronto, Montréal and New York. Partners Ian Crosbie, Elie Roth, and Christopher Anderson from Toronto and Abraham Leitner in New York advised Fronteer Gold in April 2011 during its $2.3 billion acquisition by Newmont Mining Corporation. The transaction was structured as a plan of arrangement providing for cash consideration and the spin-off of shares of a new company holding exploration assets to the shareholders of Fronteer Gold. Other advisers think highly of David Smith for his work in all areas of income taxation. Steve Ruby is well regarded for his work in corporate tax. John Ulmer and Crosbie are praised for their work in M&A and cross-border structuring, and Neal Armstrong is acknowledged as strong in indirect tax matters. The firm was especially busy this year advising real estate investment trusts (REITs) clients that were affected by the Canadian legislation converting income trusts to a corporate form on January 1 2011.

Deloitte is Canada's largest professional services firm. Andrew Dunn leads the tax practice, which has advised in some of Canada's largest M&A deals in the past year, covering a broad range of industries. It has also played a significant role in advising ... [more]

Deloitte is Canada's largest professional services firm. Andrew Dunn leads the tax practice, which has advised in some of Canada's largest M&A deals in the past year, covering a broad range of industries. It has also played a significant role in advising government and private industry on public/private infrastructure projects. In February 2011 Deloitte re-launched its The Future of Tax website to discuss its tax policy vision with clients. Partner Rob O'Connor leads the transfer pricing service line and is recognised as "highly skilled" in the practice area. The practice launched a national tax litigation practice in 2011, led by Curtis Stewart, to support clients through the full life cycle of a tax dispute.

Ernst & Young expanded its tax practice significantly in 2011 by bringing in Fasken Martineau partner, David Robertson. The firm is at the forefront of the advice to foreign investors streaming into Western Canada and is active in a number of mining ... [more]

Ernst & Young expanded its tax practice significantly in 2011 by bringing in Fasken Martineau partner, David Robertson. The firm is at the forefront of the advice to foreign investors streaming into Western Canada and is active in a number of mining transactions in Vancouver. The Calgary office is regarded in the market as being exceptionally strong. The Montreal office services an active outbound market, as well as the manufacturing and technology sectors. The tax practice is also focused on helping clients respond to the heightened disclosure requirements that the CRA will be adopting in 2012.

McCarthy Tétrault has really bolstered its corporate tax practice in the past year. Six partners have joined since October 2010: Chia-yi Chua and Wendy Brousseau from Fraser Milner Casgrain; Christian Meighen from Stikeman Elliott; Ron Mar, Edmund Gill ... [more]

McCarthy Tétrault has really bolstered its corporate tax practice in the past year. Six partners have joined since October 2010: Chia-yi Chua and Wendy Brousseau from Fraser Milner Casgrain; Christian Meighen from Stikeman Elliott; Ron Mar, Edmund Gill and Kurtis Bond from Venn Law. In July 2010 the firm advised Heritage Oil, an independent upstream exploration and production company as it listed on the London Stock Exchange and the Toronto Stock Exchange completed the disposal of its entire interests in Block 1 and Block 3A in Uganda. A subsidiary of Tullow Oil paid $1.35 billion in cash and an additional contractual settlement amount of $100 million, of which Heritage has received and retained $1.045 billion. Tom Akin is recognised by peers for excellence in indirect tax, and Doug Ewens and Douglas Cannon earn praise from clients and competitors. The practice also advised Canadian Imperial Bank of Commerce (CIBC) in the acquisition, of a C$ credit card portfolio, from Citigroup's Canadian MasterCard business, making CIBC the largest dual issuer of Visa and MasterCard credit cards in Canada.

Osler Hoskin & Harcourt has been tax litigation counsel to all five Canadian national banks. Partner Al Meghji has a strong presence in this practice area. Competitors explain that he's one of the "most experienced and well-regarded litigators in Canada". ... [more]

Osler Hoskin & Harcourt has been tax litigation counsel to all five Canadian national banks. Partner Al Meghji has a strong presence in this practice area. Competitors explain that he's one of the "most experienced and well-regarded litigators in Canada". Indeed the practice has one of the strongest tax controversy and dispute resolution groups in Canada. Meghji led a team at the Federal Court of Appeal in July 2010, in a successful challenge to the Tax Court of Canada's decision in the Glaxo SmithKline transfer pricing case. The court, in accepting the taxpayer's appeal and referring the case back to the Tax Court, ruled that the trial judge erred in his interpretation of the arm's-length standard, and endorsed an interpretation advanced by Meghji and his colleagues for Glaxo. Firoz Ahmed is also praised by competitors for his work in M&A and corporate reorganisations. Partner Robert Raizenne in Montreal is mentioned, by a leading tax specialist, for his strong work on cross-border transactions. Steve Suarez left in August 2011 to join Borden Ladner Gervais.

Stikeman Elliott lost two prominent partners in 2010, Susan Thomson retired in July and Christian Meighen joined McCarthy Tetrault as a partner in November. The firm added two associates in 2011. The practice was very busy in transactional matters in ... [more]

Stikeman Elliott lost two prominent partners in 2010, Susan Thomson retired in July and Christian Meighen joined McCarthy Tetrault as a partner in November. The firm added two associates in 2011. The practice was very busy in transactional matters in the past year, especially in Toronto. The firm deals largely with international companies , including US and Asian private equity investors. After the disaster in the Gulf of Mexico in 2010 and the consequences that will have for offshore drilling, it is probable that investment in the oil-sands of Canada will only increase. Over the past year, there have been fewer high-profile M&A deals in that market, but Stikemans remained busy by acting for the bidders on a number of joint ventures in oil-sands projects. Doug Richardson and Julie D'Avignon, an associate, are recognised by peers for their M&A skills.

Goodmans partners Carrie Smit and Jon Northup advised Total E&P Canada in its $1.5 billion acquisition of UTS Energy Corporation in late 2010. The firm was also involved in a significant amount of conversion work as a result of the new rules on income ... [more]

Goodmans partners Carrie Smit and Jon Northup advised Total E&P Canada in its $1.5 billion acquisition of UTS Energy Corporation in late 2010. The firm was also involved in a significant amount of conversion work as a result of the new rules on income trusts. Mitch Sherman is praised for his work on corporate and commercial transactions. In December 2010 he represented Canaccord Financial in its $341 million acquisition of all of the partnership interests of Genuity Capital Markets. The firm achieved a tax efficient integration of the target's partnership structure into Canaccord.

KPMG has 32 offices in Canada. The tax team has more than 1,000 professionals working in a variety of industries including energy, financial services, mining and private equity. Tony Swiderski, Angela Yu and Jodi Kelleher acted for a client in connection ... [more]

KPMG has 32 offices in Canada. The tax team has more than 1,000 professionals working in a variety of industries including energy, financial services, mining and private equity. Tony Swiderski, Angela Yu and Jodi Kelleher acted for a client in connection with its interest in the restructuring of a third-party firm on its emergence from Chapter 11 bankruptcy proceedings in 2010. The team advised private equity firms in connection with proposed successful $1 billion acquisition of a North American target from a UK parent in 2011. The professionals in this transaction were Walter Pela, Steve Hurowitz, Swiderski, Yu, Didier Frechette, Kelleher and Richele Frank. The tax practice has been advising tax directors on how to implement changes to comply with the new International Financial Reporting Standards (IFRS) accounting methods, which Canada adopted this year. The firm's international tax services division offers advice on corporate tax, transfer pricing, global M&A, and US corporate tax. The transfer pricing group is led by François Vincent who is consistently mentioned in the market as a leader in transfer pricing . John Krukowski is also praised by peers for his M&A work.

PwC's international tax partner Jim Wilson in the Toronto office of Wilson & Partners, a law firm affiliated with PwC, is praised by competitors for being an excellent tax lawyer with expertise in M&A and capital markets. Richard Marcovitz is recognised ... [more]

PwC's international tax partner Jim Wilson in the Toronto office of Wilson & Partners, a law firm affiliated with PwC, is praised by competitors for being an excellent tax lawyer with expertise in M&A and capital markets. Richard Marcovitz is recognised as a leader in capital markets and Doug Frost is praised for his experience in cross-border structuring matters. Other professionals in Canada say the firm has "confident and highly skilled people".

Bennett Jones advises Asian clients on inbound investments and M&A activity with services to large, mid-size and small capitalisation clients. International clients include Apache Canada and other large US oil and gas companies acquiring energy assets ... [more]

Bennett Jones advises Asian clients on inbound investments and M&A activity with services to large, mid-size and small capitalisation clients. International clients include Apache Canada and other large US oil and gas companies acquiring energy assets in the Canadian market. The firm's Toronto tax group is a major player and has done well in the past year.

Felesky Flynn has offices in Calgary and Edmonton. John Burghardt is noted as a strong M&A specialist by peers. The tax team is making its presence felt in the market, according to a group of tax lawyers.

Bill Innes and David Spiro of Fraser Milner Casgrain are highly respected tax litigators. The firm has a reputation in the market as one of the strongest tax litigation firms in Canada.

Torys is known for its transactional work and the practice continued in this tradition when partners Corrado Cardarelli and Richard Johnson advised in the $3.2 billion acquisition by Scotiabank of Dundee Wealth in February 2011. The transaction was designed ... [more]

Torys is known for its transactional work and the practice continued in this tradition when partners Corrado Cardarelli and Richard Johnson advised in the $3.2 billion acquisition by Scotiabank of Dundee Wealth in February 2011. The transaction was designed from a Canadian tax perspective to provide a partial "automatic" rollover for shareholders for the portion of the consideration that took the form of Scotiabank shares. The tax practice has five partners and is smaller than most of its competitors, but its tax group is highly regarded by both peers and clients.

Borden Ladner Gervais has offices in six locations throughout Canada. While the Vancouver office tends to concentrate on Asian funds flowing into Canada, the tax team in Montréal serves as a gateway to support international transactions outside Asia. ... [more]

Borden Ladner Gervais has offices in six locations throughout Canada. While the Vancouver office tends to concentrate on Asian funds flowing into Canada, the tax team in Montréal serves as a gateway to support international transactions outside Asia. In Ontario, the firm advises a growing number of clients in the green energy industry. National clients include Teck Resources, Finning International, Northland Power Income Fund, Fidelity Investments, Franklin Templeton Funds and Sentry Select Capital. Former senior partner Elinore Richardson has retired from the tax practice.

Burnet Duckworth & Palmer has a small tax group of 11 tax lawyers. Calgary partner John Brussa, is known for his corporate tax work.

Fasken Martineau's tax practice partners William Bies, David Fox and Christopher Steeves advised Franco-Nevada Corporation on the $650 million acquisition of all of the common shares of Gold Wheaton Gold Corporation that it did not already own, pursuant ... [more]

Fasken Martineau's tax practice partners William Bies, David Fox and Christopher Steeves advised Franco-Nevada Corporation on the $650 million acquisition of all of the common shares of Gold Wheaton Gold Corporation that it did not already own, pursuant to a statutory plan of arrangement under the Business Corporations Act (British Columbia). Partner Alain Ranger assisted in the court-supervised liquidation and dissolution of Pebercan, a publicly listed corporation on the Toronto Stock Exchange with a majority of its shareholders being nonresident and the majority of its activities and assets located in countries other than Canada. This was one of the few, if not the first, liquidations of a solvent public corporation. Through a plan of arrangement, the shareholders approved the liquidation and dissolution of the corporation, which involved complex corporate, securities and tax issues. In September 2010 François Barette joined the tax practice as a partner, from Davies Ward Phillips & Vineberg.

The Gowlings - Taxand tax team has strengthened its practice with the additions of partners Marc-André Godard and Sandra Mah from McCarthy Tetrault in September and October 2010, as well as Jim Wilson, who joined from the Canada Revenue Agency (CRA) ... [more]

The Gowlings - Taxand tax team has strengthened its practice with the additions of partners Marc-André Godard and Sandra Mah from McCarthy Tetrault in September and October 2010, as well as Jim Wilson, who joined from the Canada Revenue Agency (CRA) in November 2010. Six associates also joined the firm from September 2010 through March 2011. The practice is led by Brent Kerr, who has been with the practice since 2010.

Norton Rose OR was called Ogilvy Renault until June 1 2011, when that firm joined the Norton Rose Group. Senior partner Wilfrid Lefebvre is noted for his tax controversy and litigation expertise.

Partners Michael Colborne and Michael McLaren of Thorsteinssons have acted in many high profile M&A transactions in the past year, including the $3.6 billion acquisition of Andean Resources by Goldcorp in December 2010. The niche tax firm has offices ... [more]

Partners Michael Colborne and Michael McLaren of Thorsteinssons have acted in many high profile M&A transactions in the past year, including the $3.6 billion acquisition of Andean Resources by Goldcorp in December 2010. The niche tax firm has offices in Toronto and Vancouver, with 50 lawyers that specialise in all aspects of federal and provincial tax matters including planning, compliance, representation and civil and criminal litigation. The firm's tax litigation attorneys, such as Warren Mitchell and Douglas Mathew, appear regularly in the courts , ranging from the provincial, trial and appellate divisions of British Columbia and Ontario to the Supreme Court of Canada. Competitors state that the firm is "strong in tax litigation work".

The advisers at Grant Thornton cover all areas of tax advice. The international tax group has a number of subspecialties within it, including specific advice for doing business in China, India, and Latin America. Professionals in these groups have extensive ... [more]

The advisers at Grant Thornton cover all areas of tax advice. The international tax group has a number of subspecialties within it, including specific advice for doing business in China, India, and Latin America. Professionals in these groups have extensive business and government experience in each of these regions.

Millar Kreklewetz's founding partners, Millar Kreklewetz, Jack Millar and Robert Kreklewetz are praised by competitors for their advanced indirect tax skills.

Jennifer Rhee of RSM Richter's tax group is commended for her advanced transfer pricing skills. The firm is still "a leader in the small cap market," says advisers. Jerry Wise is recommended for his "quality tax work."

Stewart McKelvey's tax group works closely with the firm's other practice groups to provide its clients with imaginative practical solutions. The firm regularly advises client in personal and corporate tax planning matters including business structures, ... [more]

Stewart McKelvey's tax group works closely with the firm's other practice groups to provide its clients with imaginative practical solutions. The firm regularly advises client in personal and corporate tax planning matters including business structures, family trusts, financing structures, reorganisations and restructurings, intra-group transactions, international transactions and transfer pricing. Mark Bursey is noted for his strong M&A skills by peers.