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Osler, Hoskin & Harcourt LLP

Image Toronto

1 First Canadian Place

PO Box 50

Toronto, Ontario, Canada

M5X 1B8

Tel: +416 362 2111

Fax: +416 862 6666


Suite 1500

50 O'Connor Street

Ottawa, Ontario, Canada

K1P 6L2

Tel: +613 235 7234

Fax: +613 235 2867


1000 de La Gauchetière Street West

Suite 2100

Montréal, Québec, Canada

H3B 4W5

Tel: +514 904 8100

Fax: +514 904 8101


Suite 1900

Toronto Dominion Square

333-7th Avenue S.W.

Calgary, Alberta, Canada

T2P 2Z1

Tel: +403 260 7000

Fax: +403 260 7024

New York

1221 Avenue of the Americas, 26th floor

New York, New York,  US


Tel: +212 867 5800

Fax: +212 867 5802

Osler, Hoskin & Harcourt LLP is one of Canada's top law firms for tax according to international and domestic research studies. It is ranked in the top-tier of leading firms and placed five lawyers as leading individuals in various categories including tax controversy, transfer pricing, capital markets, cross-border structuring and M&A. Other international and domestic surveys laud the group of 60 specialists. Our tax group plays an integral role in our M&A practice, often developing novel transaction structures. We are at the heart of most innovative international transactions, whether representing a Canadian multinational with worldwide interests, or the Canadian operation of an international parent. In both instances, tax strategy spans jurisdictions and needs to respond to global–and local–objectives. Our offices are located in Toronto, Montréal, Ottawa, Calgary and New York. Visit our web site at

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