Kaitlin Gray

Kaitlin Gray

Partner, Tax

Calgary

(403) 355-7451 

[email protected]

Bar Admission: Alberta, 2016

Home People

Areas of Expertise

Tax DisputesTax LitigationTransfer PricingEnergyAgribusinessMining and Natural ResourcesTax Advisory ServicesTax

Kaitlin’s practice is focused on transfer pricing and cross-border tax matters, supporting clients across the country and different industries with planning, compliance and resolving disputes with the Canada Revenue Agency.

She also has expertise in other areas of international tax, such as the implementation of the global minimum tax in Canada and the hybrid mismatch rules. Kaitlin was previously seconded to the Department of Finance Canada where she worked on legislation relating to international outbound matters.

Kaitlin is a member of the Young IFA Network (YIN) Committee of the Canadian branch of the International Fiscal Association, and is a frequent speaker and writer on tax and transfer pricing topics.

Areas of Expertise

AgribusinessEnergyMining and Natural ResourcesTaxTax Advisory ServicesTax DisputesTax LitigationTransfer Pricing

Representative Work

  • 5C Group

    5C Group in its US$835-million capital raise from Brookfield and Deutsche Bank

  • Suncor Energy Inc.

    Suncor Energy Inc. in its takeover of day-to-day operations at Syncrude oil sands mining joint venture

  • Wheaton Precious Metals in the successful resolution of its transfer pricing appeal to the Tax Court
  • A royalty and streaming company in its pending transfer pricing appeal to the Tax Court
  • Various Mutual Agreement Procedure (MAP) matters for relief from double taxation
  • Various Advanced Pricing Arrangement (APA) matters regarding, among other things, global cost sharing arrangements
  • A pipeline company in the successful resolution of its dispute with CRA regarding transaction costs
View all Representative Work

Awards and Recognition

  • Best Lawyers: Recognized as “One to Watch” in Tax Law
  • Completion of the CPA In-Depth Tax Course and CPA In-Depth Transfer Pricing Course

Media Mentions

  • Media Mentions July 16, 2025

    Canada will pay the price for cancelling its digital services tax – Bloomberg Tax

    In an article written for Bloomberg Tax, partners Patrick Marley and Kaitlin Gray suggest that Canada’s eleventh-hour decision to cancel its...

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  • Osler News February 20, 2025

    Osler welcomes 14 new partners and three new counsel in 2025

    Osler is pleased to announce the addition of 14 new partners and three new counsel across our offices in Toronto, Montréal, Calgary and Vancouver.

    Read more
    Osler welcomes 14 new partners and three new counsel in 2025

Community Involvement

  • Tax Court Assistance Project

Credentials

Education

  • University of Calgary, J.D.
  • University of British Columbia, Bachelor of Kinesiology

Languages

  • English

Professional Affiliations

  • International Fiscal Association
  • Canadian Tax Foundation
  • Canadian Petroleum Tax Society
  • Law Society of Alberta

Osler is a leading business law firm practising internationally from offices across Canada and in New York. Our clients include industry and business leaders in all segments of the market and at various stages in the growth of their businesses. We have built our reputation on our commitment to our clients' success and the experience, expertise and collaborative approach for which we are recognized. We believe that our success is a reflection of our clients' success.