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Osler, Hoskin & Harcourt LLP

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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