Alan is a partner in the firm’s Tax Group, and is the head of Osler’s customs, commodity tax and trade practice. His practice focuses on planning and advising clients with respect to commodity taxation (including Goods and Services Tax, Harmonized Sales Tax and provincial sales taxes), customs, import/export controls, controlled goods, excise taxes, fuel taxes, cross-border taxation issues and transfer pricing. In addition to tax planning and advising clients on starting businesses and carrying on business in Canada, Alan’s practice encompasses tax dispute resolution, negotiating voluntary disclosures for clients (sales tax, customs and export controls), obtaining export permits, providing client training seminars on sales tax issues, customs issues, and export controls and compliance, and conducting customs and North America Free Trade Agreement compliance audits.
Representative Work
- WT Microelectronics
WT Microelectronics in its acquisition of Future Electronics for USD$3.8 billion
- Pagefreezer Software Inc.
Pagefreezer Software Inc. in its acquisition of X1 Social Discovery Solutions product from X1 Discovery Inc.
- Fiera Foods Company
Fiera Foods in its successful appeal from a Canada Revenue Agency ITC reassessment
- First Quality Enterprises LLC
First Quality Enterprises in its acquisition of Domtar’s Pulp and Paper Mill in Dryden, Ontario
- CNH Industrial
CNH Industrial in its agreement to acquire Hemisphere GNSS for $175 million
- Nichi-Iko Pharmaceutical Co., Ltd
Nichi-Iko Pharmaceutical Co. in its US$ 100 million sale to Ellimist Singapore Pte. Ltd.
- Signal 1
Signal 1 in its collaboration with Unity Health Toronto and TD Bank Group along with its US$10 million Seed financing
- Assembly Digital
Assembly Digital in its acquisition by St. Joseph Communications
- MOSCOT
MOSCOT in the opening of its first Canadian location
- TransUnion
TransUnion in its $638 million acquisition of Sontiq
- Rubikloud
Rubikloud in its US $60 million acquisition by Kinaxis
- KKR
Acting for KKR and AIMCo in their joint acquisition of a combined 65% equity interest from TC Energy in the $6.8B Coastal GasLink Pipeline Project
- SemCAMS Midstream ULC
SemCAMS Midstream ULC in its 50/50 joint venture with TransAlta Corporation to develop Kaybob South Cogen Facility
- TD Bank
TD Bank in connection with Air Canada’s acquisition of Aimia Canada
- KANATA Energy Group Ltd.
KANATA in its joint venture with TAQA North to expand the Valhalla Facility
- Regis Corporation
Regis Corporation in connection with its sale and subsequent franchise of substantially all of its mall-based salons in Canada.
- Veresen Inc.
Veresen Inc. in the sale of its power generation business for $1.18 billion
- ConocoPhillips
ConocoPhillips in the sale of its interest in the Foster Creek Christina Lake (FCCL) oil sands partnership, as well as the majority of its western Canada Deep Basin gas assets, to Cenovus for total proceeds of C $17.7 billion.
- Dialogue Health Technologies Inc.
Dialogue in its acquisition by Sun Life Financial
WT Microelectronics in its acquisition of Future Electronics for USD$3.8 billion
Pagefreezer Software Inc. in its acquisition of X1 Social Discovery Solutions product from X1 Discovery Inc.
Fiera Foods in its successful appeal from a Canada Revenue Agency ITC reassessment
First Quality Enterprises in its acquisition of Domtar’s Pulp and Paper Mill in Dryden, Ontario
CNH Industrial in its agreement to acquire Hemisphere GNSS for $175 million
- Nichi-Iko Pharmaceutical Co., Ltd
Nichi-Iko Pharmaceutical Co. in its US$ 100 million sale to Ellimist Singapore Pte. Ltd.
- Signal 1
Signal 1 in its collaboration with Unity Health Toronto and TD Bank Group along with its US$10 million Seed financing
- Assembly Digital
Assembly Digital in its acquisition by St. Joseph Communications
- MOSCOT
MOSCOT in the opening of its first Canadian location
- TransUnion
TransUnion in its $638 million acquisition of Sontiq
- Rubikloud
Rubikloud in its US $60 million acquisition by Kinaxis
- KKR
Acting for KKR and AIMCo in their joint acquisition of a combined 65% equity interest from TC Energy in the $6.8B Coastal GasLink Pipeline Project
- SemCAMS Midstream ULC
SemCAMS Midstream ULC in its 50/50 joint venture with TransAlta Corporation to develop Kaybob South Cogen Facility
- TD Bank
TD Bank in connection with Air Canada’s acquisition of Aimia Canada
- KANATA Energy Group Ltd.
KANATA in its joint venture with TAQA North to expand the Valhalla Facility
- Regis Corporation
Regis Corporation in connection with its sale and subsequent franchise of substantially all of its mall-based salons in Canada.
- Veresen Inc.
Veresen Inc. in the sale of its power generation business for $1.18 billion
- ConocoPhillips
ConocoPhillips in the sale of its interest in the Foster Creek Christina Lake (FCCL) oil sands partnership, as well as the majority of its western Canada Deep Basin gas assets, to Cenovus for total proceeds of C $17.7 billion.
- Dialogue Health Technologies Inc.
Dialogue in its acquisition by Sun Life Financial
Latest Insights
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Blog Apr 9, 2024
Canada’s new sanctions FAQs offer more questions than answers
The Canadian government has provided additional guidance on Canada’s autonomous economic sanctions, including those related to Russia, but the...
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Osler Update Apr 1, 2024
Missed guidance: Canada’s new sanctions FAQs offer more questions than answers
Global Affairs Canada has quietly updated its FAQs to provide new guidance on Canada’s autonomous economic sanctions, including those related to...
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Osler Update Mar 1, 2024
Canada amends Russia sanctions to combat sanctions evasion
On February 21, 2024, Canada expanded the scope of its sanctions imposed in response to Russia’s war in Ukraine, with amendments aimed in large...
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Osler Update Jan 15, 2024
Public Safety releases guidance and hosts technical briefing on supply chains diligence legislation
On January 1, 2024, Canada’s Fighting Against Forced Labour and Child Labour in Supply Chains Act came into force, introducing annual reporting...
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Awards and Recognition
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Chambers Canada: Canada’s Leading Lawyers for Business: Recognized in Tax: Indirect Tax
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The Canadian Legal Lexpert Directory: Recognized in Commodity Tax, Customs
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The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada: Recognized in Commodity Tax
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Best Lawyers in Canada: Recognized in Tax Law
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Legal 500: Recognized in Tax Law
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International Tax Review: Recognized in Indirect Tax; Highly Regarded Lawyer; Americas “North America Indirect Tax Practice Leader of the Year” 2020
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GST Leaders Forum: Member (by invitation only)
Media Mentions
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Osler News Jan 9, 2024
34 Osler lawyers recognized in 2024 Lexpert/American Lawyer Guide to Leading 500 Lawyers in Canada
Osler is pleased to announce that 34 of our lawyers have been recognized in the 2024 edition of the Lexpert/American Lawyer Guide to the Leading 500...
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Media Mentions Nov 2, 2023
Tax relief for builders won’t mean budget relief for renters – Canadian Affairs
Alan Kenigsberg spoke with Canadian Affairs about the recent announcements from the federal government and Ontario’s provincial government about...
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Osler News Sep 15, 2023
National Tax Group recognized with four International Tax Review awards
Osler announces that our National Tax Group has been recognized with four awards at the 2023 International Tax Review Americas Tax Awards.
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Osler News Aug 25, 2023
Osler recognized as a Tier 1 firm in ITR’s World Tax Guide 2024
Osler is proud to once again be recognized as a Tier 1 firm in the 2024 edition of the International Tax Review’s World Tax guide. Additionally, 19...
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Speaking and Writing
Speaking Engagements
Developments in Supply Chain Management: Canadian and US diligence requirements under modern anti-slavery legislation
Read moreOsler’s Annual Pensions & Benefits Seminar – Geo-Political Risk Management in a Changing World
Read moreUnderstanding the New Duty and Sales Tax Exemptions on Consumer Imports into Canada
Read moreOsler’s Annual Pensions & Benefits Seminar – Geo-Political Risk Management in a Changing World
Speaker, May 26, 2022
Understanding the New Duty and Sales Tax Exemptions on Consumer Imports into Canada
Speaker, November 5, 2020
Managing Transfer Pricing Audits and Disputes
Speaker, Toronto, January 14, 2020
TEI 72nd Annual Conference TEI #AC17
Speaker, Importation of Goods and Services in Canada – Selected Issue, Toronto, October 22 – 25, 2017
Credentials
Education
- Osgoode Hall Law School, LL.B.
- University of Toronto, B.A. (Hons)
Languages
- English
Professional Affiliations
- Past Chair, Canadian Bar Association: National Commodity Tax, Customs and Trade Section
- Executive Committee, American Bar Association: State and Local Tax Section, and Chair of its Foreign Lawyers’ Committee
- Member, Canadian Tax Foundation
- Member, International Fiscal Association
- Past Chair, Canadian Bar Association: CRA Liaison Committee