Roger Smith

Roger’s emerging tax law practice includes several areas of focus. In particular, Roger has expertise in sales taxes, including GST/HST, provincial sales taxes and the Select Luxury Items Tax.  Roger also advises on tax disputes, including matters within the administrative processes of the Canada Revenue Agency and tax litigation at the Tax Court of Canada and the Federal Court of Appeal.

Roger has worked on matters for clients including Canadian and US financial institutions, pension funds, and major companies in sectors including utilities, commodities and aerospace and defence. 

Roger has completed the Canadian Bar Association’s Tax Law for Lawyers and CPA Canada’s In-Depth Tax Course. Before joining Osler, Roger worked at a boutique law firm affiliated with a global accounting firm. 


Representative Work

Latest Insights

  • Osler Update Nov 6, 2023

    Ontario enhances the HST rebate for purpose-built rental properties

    On November 1, 2023, Ontario announced that it would increase the harmonized sales tax (HST) rebate on qualifying purpose-built rental housing in...

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    Ontario enhances the HST rebate for purpose-built rental properties
  • Osler Update Sep 21, 2023

    Enhanced GST rental rebate for purpose-built rental properties

    The Government of Canada has introduced legislation to enhance the GST rental rebate on new purpose-built rental housing. We examine the proposed new...

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    Enhanced GST rental rebate for purpose-built rental properties
  • Osler Update Nov 29, 2022

    British Columbia announces plan for retroactive legislation to confirm B.C. PST will not apply to federal luxury tax

    Late last week, British Columbia announced its intention to introduce retroactive legislation to confirm that its provincial sales tax will not apply...

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    British Columbia announces plan for retroactive legislation to confirm B.C. PST will not apply to federal luxury tax
  • Osler Update Mar 28, 2022

    Draft select luxury items tax legislation released

    On March 11, 2022, the federal government released draft legislation to implement a select luxury items tax (Luxury Tax). The Luxury Tax was...

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View all Insights

Awards and Recognition

  • Best Lawyers: Recognized as “One to Watch” in Tax Law

Speaking and Writing

Speaking Engagements

speaker 05/11/2020
Understanding the New Duty and Sales Tax Exemptions on Consumer Imports into Canada
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Published Work

  • “Luxury Tax Primer”, 2022 Sales Tax, Customs & Trade Journal, Volume XIX, No. 1 (co-authored with Alan Kenigsberg)
  • “The CRA’s Approach to Wash Transactions: Issues to be Aware of”, 2021 Sales Tax, Customs & Trade Journal, Volume XVIII, No. 3 (co-authored with Alan Kenigsberg
  • “INSIGHT: New Changes Broaden Collection Requirements for Canada’s Provincial Sales Tax Regimes,” Bloomberg Daily Tax Report: International, September 2020 (co-authored with Alan Kenigsberg and Alain Fournier)
  • “Applying Hybrid Entity Rules in the Canada-U.S. Treaty in a Transfer Pricing Context”, Tax Notes International, April 6, 2020 (co-authored with Matias Milet)
  • “2019 Budget’s Impact on Canadian Withholding Tax on Dividend Compensation Payments in Cross-Border Stock Loans,” International Tax, Wolters Kluwer, Number 106, June 2019 (co-authored with Timothy Hughes)
  • “INSIGHT: Canada 2019 Budget—Impact of Tax Measures on Multinational Corporations,” International Tax News, Bloomberg Tax, Number 0, June 2019 (co-authored with Matias Milet)

Credentials

Education

  • University of Toronto, J.D.
  • McGill University, B.A.
  • McGill University, B.Mus.

Languages

  • English

Professional Affiliations

  • Canadian Bar Association
  • Ontario Bar Association
  • Law Society of Ontario
  • Canadian Tax Foundation