Amanda Heale

Amanda’s tax advisory practice focuses on tax controversy and litigation, international tax and transfer pricing. Amanda has been involved in some of Canada’s most significant tax disputes, including the first and only transfer pricing case heard by the Supreme Court of Canada (Canada v. GlaxoSmithKline Inc., 2012 SCC 52).

At the University of Toronto, Amanda is an adjunct professor at the Faculty of Law, teaching International Tax. She also teaches at the annual CBA Tax Law for Lawyers Conference and is a member of the CPA-CBA Joint Committee on Taxation.

In 2004-2005, Amanda was a law clerk to the Honourable Morris J. Fish of the Supreme Court of Canada.


Representative Work

  • Bayshore Capital

    Bayshore Capital in Broadridge’s USD$300 million acquisition of RPM Technologies

  • TD Bank

    TD Bank in connection with Air Canada’s acquisition of Aimia Canada

  • COM DEV International Ltd.

    COM DEV in connection with its acquisition by a subsidiary of Honeywell International Inc. by way of a plan of arrangement and its spinoff of exactEarth Ltd.

  • TD Bank in connection with Air Canada’s acquisition of Aimia Canada.
  • Successful representation of Wheaton Precious Metals in the resolution of its transfer pricing dispute with the CRA. This was a “re-characterization” case and one of the most significant transfer pricing appeals in Canada.
  • Successful representation of Cameco Corporation in the Tax Court of Canada and the Federal Court of Appeal in the first case to consider the interpretation and application of the transfer pricing “re-characterization” rules in paragraphs 247(2)(b) & (d), playing a lead role in formulating the taxpayer’s successful legal theory.
  • Hydro One Limited in its $1.97 billion secondary offering of common shares
  • COM DEV in connection with its acquisition by a subsidiary of Honeywell International Inc. by way of a plan of arrangement and its spinoff of exactEarth Ltd.
  • Hydro One Limited in its $1.83 billion Initial Public Offering.
  • McKesson Canada Corporation in its transfer pricing appeal to the Federal Court of Appeal (settled out of court).
  • Successful representation of GlaxoSmithKline in Canada v. GlaxoSmithKline Inc., 2012 SCC 52, appeal to the Supreme Court regarding the transfer price of the active ingredient in a branded pharmaceutical product.
  • Valeant Pharmaceuticals Inc. in its $8.7 billion all cash acquisition of Bausch + Lomb.
  • URS Corporation in its $1.5 billion acquisition of Flint Energy Services Ltd.
  • Sterling Partners in its $590 million acquisition of MOSAID Technologies Inc.
  • Equinox Minerals in its unsolicited bid for Lundin Mining and its acquisition agreement with Barrick Gold Corporation.
  • Walter Energy in its $3.3 billion acquisition of Western Coal Corp. by plan of arrangement.
  • Kinross Gold Corporation in its $7 billion acquisition of Red Back Mining Inc.
  • Magna International in its dual class share capital reorganization by way of plan of arrangement.

Latest Insights

  • Osler Update Apr 30, 2024

    Transfer Pricing 2024: Law and Practice

    The federal government has plans to update the rules that govern transfer pricing — the pricing one branch or division or group of a company charges a...

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    Transfer Pricing 2024: Law and Practice
  • Osler Update Feb 28, 2024

    CRA releases revised APA guidance

    The CRA revised its guidance on Advance Pricing Arrangements, introducing significant updates to criteria for acceptance into the program. The release...

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    CRA releases revised APA guidance
  • Osler Update Feb 23, 2024

    OECD releases transfer pricing guidance on a simplified and streamlined approach (Amount B of Pillar One)

    The OECD has released its first transfer pricing report on Amount B of Pillar One, which introduces a simplified transfer pricing methodology for cert...

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    OECD releases transfer pricing guidance on a simplified and streamlined approach (Amount B of Pillar One)
  • Osler Update Dec 11, 2023

    Transfer pricing proposals infuse Canada’s tax laws with OECD concepts

    Canada’s transfer pricing rules ensure that, for Canadian income tax purposes, the pricing of non-arm’s length cross-border transactions adheres to th...

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    Transfer pricing proposals infuse Canada’s tax laws with OECD concepts
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Awards and Recognition

  • Chambers Canada: Canada’s Leading Lawyers for Business: Recognized in Tax: Litigation
  • International Tax Review World Tax 2022: Recognized as a leader in Tax Controversy, Women in Tax
  • The Canadian Legal Lexpert Directory: Recognized as Consistently Recommended in Corporate Tax and as Repeatedly Recommended in Litigation – Corporate Tax
  • Lexpert Rising Stars: Leading Lawyers Under 40: Recognized as a Rising Star
  • International Tax Review: Recognized as a Highly Regarded Lawyer in the areas of Tax Controversy and Women in Tax
  • Best Lawyers in Canada: Recognized in the area of Tax Law
  • Euromoney Americas Women in Business Law Awards: Recognized as a Rising Star in the area of Tax
  • IFLR1000 Rising Stars Awards Americas 2022: Recognized as a ‘Rising Star’ in Tax Dispute Resolution
  • Who’s Who Legal: Recognized in Corporate Tax – Controversy; Canada – Corporate Tax
  • Legal 500: Recognized as a Next Generation Partner in Tax

Media Mentions

  • 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 of...

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  • Osler News Apr 19, 2023

    42 Osler lawyers recognized by Lexpert as leaders in Finance and M&A

    Osler is proud to announce 42 of our lawyers have been recognized as leaders in the Lexpert Special Edition: Finance and M&A 2023.

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  • Osler News Oct 13, 2022

    Five Osler lawyers named 2022 IFLR Rising Stars

    Congratulations to Osler’s Laure Fouin, Shawn Cymbalisty, Amelia Miao, Amanda Heale and Erin Rubin on being named 2022 IFLR Rising Stars. These awards...

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  • Media Mentions Jun 8, 2022

    Transfer Pricing Chat: Amanda Heale, Canadian Tax Partner – Bloomberg Law News

    Osler Tax partner Amanda Heale discusses how transfer pricing cases are a priority with the federal government in an exclusive interview with Bloomber...

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View all

Speaking and Writing

Speaking Engagements

speaker 14/5/2024
2024 IFA Canada Tax Conference
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speaker 26/11/2023
Canadian Tax Foundation 75th Annual Conference
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speaker 13/6/2023
Canadian Tax Law Insights: Managing tax audits to prevent and resolve disputes with the CRA – Part 2
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speaker 04/4/2023
2023 Budget Briefing: Key Updates and Proposals
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speaker 01/12/2022
Canadian Tax Law Insights: Trends in tax audits and best practices for navigating CRA audits
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speaker 20/9/2022
Preparing for Amended Mandatory Disclosure Rules
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speaker 15/12/2021
Supreme Court guidance on Canada’s international tax regime: Implications of Alta Energy and Loblaw
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speaker 14/5/2019
IFA Canada Conference Sponsor
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speaker 07/5/2019
TEI Canada Region 53rd Annual Canadian Tax Conference
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speaker 22/10/2017
TEI 72nd Annual Conference TEI #AC17
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Published Work

  • Transfer Pricing 2024 – Canada, Global Practice Guides, Chambers and Partners, April 11, 2024 (co-authored with Edward Rowe, Mark Brender and Kaitlin Gray).
  • Canadian anti-hybrid tax legislation released in draft, Osler Outlook, May 4, 2022
  • Transfer-Pricing Dispute Prevention and Resolution, International Tax Highlights, May 2022 (co-authored with Shiraj Keshvani, PwC LLP)
  • Simplifying the Taxation of Inbound Investment, 2020 Conference Reports, 12:1-23, Canadian Tax Foundation​
  • From transfer pricing to tax treaties: Canadian cross-border tax update, Osler Legal Year in Review 2018 (co-authored with Monica Biringer and Patrick Marley).
  • Tax disputes on the rise as government increases audit resources, Osler Legal Year in Review 2017 (co-authored with Monica Biringer and Mary Paterson).
  • BEPS recommendation could significantly affect cross-border trade, Osler Legal Year in Review 2015 (co-authored with Patrick Marley)
  • Taxation and innovation: Striking the right balance, Osler Legal Year in Review 2015 (co-authored with Dov Begun and Mark Longo).
  • News Analysis: International Highlights in Canada’s 2013 Budget, Tax Notes International, Volume 70, Number 1, April 1, 2013 (co-authored with Drew Morier, Patrick Marley and Mark Brender).
  • News Analysis: Principal International Tax Changes in Canada’s 2013 Budget, Worldwide Tax Daily, March 26, 2013 (co-authored with Drew Morier, Patrick Marley and Mark Brender).
  • Collins & Aikman Products Co. et al. v. The Queen, Taxation of Corporate Organization and Reorganization, Volume II, Report No. 89 (co-authored with Mark D. Brender).
  • The Estate of the Late Donald Mills v. The Queen, Taxation of Corporate Organization and Reorganization, Volume II. Report No. 88 (with the assistance of Patrick Lupa, Articling Student).
  • CRA Policy Update, Presented at Canadian Tax Foundation Toronto Young Practitioners Group Meeting, October 6, 2010.
  • Recent Proposed Amendments Impact Acquisitions of Control of Canadian Corporations Holding Foreign Affiliates, Acquisition of Control, Corporate Structures and Groups, Volume XXI, No. 1, 2010.
  • Technical Explanation Clarifies Protocol to Canada-US Tax Treaty, Journal of International Taxation, October 2008 (co-authored with Patrick Marley and Drew Morier).
  • Tax Court Rules Non-resident Insurers can Conduct Extensive Business in Canada without Tax Liability, Canadian Current Tax, Volume 18, Number 10, July 2008.
  • New Limitations on Imposition of Interest Withholding Tax, Derivatives and Financial Instruments, March/April 2008 (co-authored with Matias Milet).
  • Foreign Currency Issues Affecting Foreign Affiliates, Council for International Tax Education, Inc., Canadian International Tax Update, May 2008 (co-authored with Patrick Marley).
  • Elimination of Canadian Withholding Tax on Interest Paid to Non-residents, Derivatives Financial Products Report, Volume 9, No. 9, May 2008 (co-authored with Matias Milet).
  • New Foreign Currency Rules: Are They Functional, CCH International Tax Newsletter, Report 37, December 2007 (co-authored with Patrick Marley).
  • Treaty Update, Taxation Law, Taxation Law Section, Volume 18, No. 1, December 2007.
  • Tax authorities take on the treaty shoppers, International Tax Review, December/January 2006 (co-authored).

Credentials

Education

  • University of Toronto, J.D. (Silver Medallist, Dean’s Key Recipient)
  • Queen’s University, B.A.H. (English Literature)

Languages

  • English

Professional Affiliations

  • Law Society of Ontario
  • Canadian Bar Association
  • Ontario Bar Association
  • Canadian Tax Foundation
  • International Fiscal Association, Canadian Branch Council Member 
  • CBA-CPA Joint Committee on Taxation