82 | LEXPERT December 2014 | www.lexpert.ca
CORPORATE TAX
David Nathanson's practice extends to all aspects of tax and related corporate matters,
and includes a large tax litigation component. He represents clients before courts at all
levels and has extensive experience advising on taxation aspects of reorganizations, mergers
& acquisitions, fi nancing, debt restructuring and transfer pricing. A frequent author of
papers on taxation, Nathanson is Editor-in-Chief of Tax Litigation. He is a former mem-
ber of the Tax Court Bench and Bar Committee of the Canadian Bar Association, a mem-
ber of the Canadian Tax Foundation, the International Fiscal Association and the Interna-
tional Bar Association, and is a former Governor of the Canadian Tax Foundation. Na-
thanson was also an instructor for the taxation section, LSUC Bar admission course, as
well as a lecturer for the Canadian Institute of Chartered Accountants tax course. He is
recognized by e Best Lawyers in Canada, e Lexpert®/American Lawyer Guide to the
Leading 500 Lawyers in Canada, and received the 2012 Lexpert® Zenith Award for being
a change agent in the legal profession.
Leader of the Osler national tax litigation practice who splits his time between the fi rm's
Calgary and Toronto offi ces. Widely regarded as one of Canada's leading tax litigators who
appears regularly in the Tax Court and the Federal Court for leading Canadian and mul-
tinational corporations in signifi cant and complex corporate tax litigation matters. Has
argued a number of landmark tax cases in the SCC including successfully arguing the fi rst
GAAR case and the fi rst and only transfer pricing case heard by the court. Has also success-
fully represented the Canadian Bankers Association and more recently the Canadian As-
sociation of Petroleum Producers as intervenor in the SCC in landmark cases aff ecting the
banking and oil and gas sectors. Previously of the Tax Litigation Section of the Depart-
ment of Justice in Ottawa. Also a chartered accountant. LLM, Harvard Law School
(1990). Admitted to the Ontario Bar in 1990 and the Alberta Bar in 1995.
Matthew Williams's practice focuses on all aspects of taxpayer representation, including
civil and criminal tax litigation. He has appeared before the Tax Court of Canada, the
Federal Court of Canada, the Federal Court of Appeal, the Ontario Superior Court and
the Supreme Court of Canada on a wide range of issues, including tax appeals, tax evasion
matters, CPP/EI appeals, Charter applications and rectifi cation orders. He appeared be-
fore the Supreme Court of Canada in a case involving the residence of a trust for tax pur-
poses and the possible application of Canada's general anti-avoidance rule (GAAR) to
deny benefi ts obtained under Canada's tax treaties. He has been recognized as a leading tax
dispute resolution lawyer by the International Tax Review, was recently named among the
"Best Lawyers in Canada" by Best Lawyers International and has been peer rated by Mar-
tindale-Hubbell as a preeminent lawyer.
Ian MacGregor's practice focuses primarily on tax litigation and dispute resolution. He
has appeared before all levels of court, including the Supreme Court of Canada, and was
appointed to the Queen's Council in 1989. Prior to joining Osler, MacGregor was the As-
sistant Deputy Attorney General of the Tax Law Services for the Federal Department of
Justice. In this role, MacGregor provided legal, strategic and policy advice to the Canada
Revenue Agency in respect of matters arising from statutes administered by the Agency,
and to the Department of Finance in respect of tax matters. MacGregor is a past Governor
of the Canada Tax Foundation, and a past member of the Tax Court of Canada Rules
Committee, and Bench and Bar Committee. He teaches at the University of Ottawa Law
School on the topics of Taxation and Business Associations, speaks frequently on tax mat-
ters, and has co-authored a number of publications.
David C.
Nathanson,
QC
Davis LLP
Tel: (416) 365-3415
Fax: (416) 369-5234
Toronto
Al Meghji
Osler, Hoskin &
Harcourt LLP
Tel: (416) 862-5677
Fax: (416) 862-6666
Toronto
Matthew G.
Williams
Thorsteinssons
LLP
Tel: (416) 864-0829
Fax: (416) 864-1106
Toronto
Ian
MacGregor
Osler, Hoskin &
Harcourt LLP
Tel: (613) 787-1120
Fax: (613) 235-2867
Ottawa
dnathanson@davis.ca
ameghji@osler.com
mgwilliams@thor.ca
imacgregor@osler.com
