Shaira Nanji

Shaira is a Partner in the National Tax Group based in the Calgary office. Her hybrid practice involves both providing strategic domestic and cross-border tax advice in connection with mergers and acquisitions, divestitures, financings, and corporate reorganizations, as well as the strategic management and efficient resolution of tax disputes.

As a trusted advisor, Shaira is known for providing practical customized advice to clients and developing innovative tax-efficient solutions to challenging business problems.

Representative Work

  • TransAlta Corporation

    TransAlta Corporation in its acquisition of 50% interest in an early-stage pumped hydro energy storage development project

  • M3-Brigade Acquisition III Corp.

    M3-Brigade Acquisition III Corp. in its US$950 million business combination with Greenfire Resources Inc.


Prior to joining Osler

  • Key member of national team delivering cross-border technical advice to a global company in the food services industry regarding the restructuring of debt with an aggregate principal amount of $2.6 billion
  • Key member of national team advising purchaser of a Canadian autosteer and agricultural equipment system maker for $91 million
  • Provided tax advice to North American provider of funeral and cremation services on tax restructuring plan involving movement of US$100 million domestically and US$25 million cross-border
  • Provided tax advice to specialized oilfield services in connection with debt-for-debt exchange of $100 million resulting in annual reduced debt service costs of $7.3 million
  • Provided tax advice in connection with $85 million merger between a GPS wireless tracking solutions company and an end-to-end fleet management solution
  • Provided tax advice in connection with $83.7 million merger between a resource company and mining & metals company
  • Provided tax advice in connection with acquisition of a leading provider of advanced actuarial software by a credit, economic analysis and financial risk management company for undisclosed amount

Latest Insights

  • Webinar Sep 20, 2022

    Preparing for Amended Mandatory Disclosure Rules

    Osler Tax lawyers Amanda Heale, Shaira Nanji and Matias Milet provide an in-depth discussion of the amended rules and how taxpayers can prepare in...

    Read more
    Preparing for Amended Mandatory Disclosure Rules

Awards and Recognition

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

Community Involvement

  • Editorial Committee Member, Law Matters Canadian Bar Association Magazine
  • Social Venture Partners Calgary, Fast Pitch Coach
  • Calgary Youth Justice Society – In The Lead, Mentor

Speaking and Writing

Speaking Engagements

speaker 20/9/2022
Preparing for Amended Mandatory Disclosure Rules
Read more

Published Work

  • Capital vs. Income Determinations Related to Debt, Canadian Tax Foundation YP Focus, 2020
  • Corporate Residency: Landbouwbedriif Saga Continues, Canadian Tax Focus, 2020
  • Reconstructing the Treaty Network, International Fiscal Association, Branch Reporter for Canada, 2019
  • ABIL Denied: Design of Financing Structure Faulted, Canadian Tax Focus, 2019
  • The Possible Future of TIEAS, Canadian Tax Focus, 2018
  • Cross-Border Issues for Private Companies: The Basics, Canadian Tax Foundation, 2017
  • Transaction Costs, Canadian Petroleum Tax Society Fall Lecture Series, 2017
  • TCC: Transfer-Pricing Structure Unsupportable, Canadian Tax Focus, 2014
  • Can Taxpayers Successfully Sue the CRA for Negligence?, CCH Tax Topics, 2013



  • University of Toronto and Rotman School of Management, JD/MBA
  • University of British Columbia, Bachelor of Arts (English Hons)


  • English

Professional Affiliations

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