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Al Meghji - Tax Litigator

Al Meghji

Partner, Taxation

Key Contact: Tax Controversy & Litigation


Contact Information

ameghji@osler.com

tel: 416.862.5677

Office

Toronto

Bar Admission

Ontario, 1990

Alberta, 1995

Education
  • Harvard Law School, LL.M.
  • Dalhousie Law School, LL.B.
  • University of Alberta, B.Sc.
Language(s)
English

As a partner and head of the tax controversy practice at Osler, Al Meghji is widely regarded as Canada’s preeminent tax litigation counsel, holding an outstanding record of success in complex tax litigation matters in various courts. Al is supported by Osler’s tax group, which is consistently ranked as one of Canada’s largest and most sophisticated tax practices.

Al has been lead counsel in many of Canada’s most important and high-profile tax cases. He has appeared in the Supreme Court of Canada more frequently than any other Canadian tax litigator and has successfully argued a number of landmark tax cases in that court, including Shell Canada (widely regarded as the leading authority on economic substance and tax avoidance); Canada Trustco (that defined the scope of the Canadian GAAR); and GlaxoSmithKline (the first and only transfer pricing case heard by the Supreme Court of Canada).

More recently, Al is at the forefront of transfer pricing litigation as counsel in several significant transfer pricing cases including General Electric (TCC and FCA), GlaxoSmithKline Inc., (SCC), McKesson Canada Corporation (FCA), and most recently Cameco Corporation (TCC).

Al has been widely recognised as a leading Canadian tax litigation practitioner by third-party and peer review legal ranking directories, including Chambers Canada (2018), Best Lawyers in Canada (2018), Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada (2018) and the Tax Directors Handbook. He is the only tax litigator in Canada to receive the coveted “Star Individual” rating by Chambers Global and Chambers Canada (2018). Al was also recognised by Best Lawyers as “Tax Lawyer of the Year” and by Best of the Best 2018: Expert Guides as “One of the World’s Top 30 Tax Practitioners”.

Al is a CPA, a graduate of Harvard Law School (LLM) and a member of the Bars in Alberta and Ontario.

    • The Queen v. GlaxoSmithKline Inc., 2012 SCC 52  - The Supreme Court of Canada articulated the proper approach to determining appropriate arm’s length prices in Canadian law.

    • The Queen v. General Electric Capital Canada Inc., 2010 FCA 344 – The first transfer pricing case in Canada to apply the modern transfer pricing regime set out in section 247 of the Income Tax Act (Canada), in addition to the regime set out in former subsection 69(2).

    • TD Securities (USA) LLC v. The Queen, 2010 TCC 186 - Overturned the CRA’s long-standing policy of denying treaty benefits to US limited liability companies.

    • Canada Trustco Mortgage Co. v. The Queen, 2005 SCC 54; 2004 DTC 6119 (F.C.A.) – GAAR did not apply to a sale-leaseback transaction.

    • Inter-Leasing Inc. v. Ontario (Minister of Revenue), 2014 ONCA 575, rev’g 2013 ONSC 2927 – Application of the Ontario provincial GAAR regime to interprovincial tax planning.

    • Husky Energy Inc. et al v. The Queen, 2011 ABQB 268, aff’d 2012 ABCA 231 – Application of the Alberta provincial GAAR regime to interprovincial tax planning.

    • Daishowa – Marubeni International Ltd. v. Canada, 2013 SCC 29 – The assumption of reclamation obligations.

    • Imperial Tobacco Canada Limited (Successor by Amalgamation to Imasco Limited v. The Queen, 2011 FCA 308 – the deductibility of stock option payments. 

    • Canadian Imperial Bank of Commerce v. The Queen, 2013 TCC 170 – in interpretation of the Large Corporation Rules where additional facts or reasons may be raised

    • Mac’s Convenience Stores Inc. v. The Queen, 2012 TCC 393 – GST/HST case dealing with input tax credits

    • Canada (National Revenue) v. Sifto Canada Corporation, 2014 FCA 140  - Judicial Review and Transfer Pricing

    • CIBC World Markets Inc. v. The Queen, 2011 FCA 270  - Successful GST appeal dealing with the fundamental principle of claiming input tax credits for purposes of the goods and services tax.

    • The Toronto-Dominion Bank v. The Queen, 2011 FCA 221– Capital loss held not artificial.

    • The Queen v. 3850625 Canada Inc., 2011 FCA 117 – Decision is favourable for many resource business seeking a broad interpretation of the resource allowance rules.

    • Cameco Corporation v. The Queen, 2011 TCC 636 and 2011 TCC 356- Successful motion to strike portion of the Crown’s pleadings. 

    • General Electric Capital Canada Inc. v. The Queen, 2010 TCC 490- The decision awarded the highest amount of costs ever by the TCC to the taxpayer.

    • Imperial Oil Resources Ltd. V. Canada (Attorney General), 2009 FCA 325 – Interpretation of remission orders.

    • Alberta Power (2000) Ltd. v. The Queen, 2009 TCC 412 – Taxpayer successfully treated lump sum payment of $59.7 million as a capital receipt and not an income receipt.

    • Alcatel 2005 TCC 149.

    • Gifford v. The Queen, 2004 SCC 15 – Interest expense is current expense to moneylenders.

    • The Queen v. Imperial Oil of Canada Limited, 2004 DTC 6044 (F.C.A.) – GAAR did not require amount of taxpayer loans to bank subsidiaries to be included in large corporations investment allowance.

    • Imperial Oil Limited v. The Queen, 2004 DTC 2377 (T.C.C.) – Deductibility of foreign exchange loss under paragraph 20(1)(f).

    • Petro Canada v. The Queen, 2004 FCA 158 – Tax treatment of outlays in respect of seismic.

    • General Motors of Canada Limited v. The Queen, 2004 FCA 370 and 2003 DTC 153 (T.C.C.) – Tax treatment of contingent liabilities.

    • The Queen v. Imperial Oil Limited and Inco Limited, 2003 DTC 5485 (F.C.A.) – Taxpayer has right to appeal 90 days following objection.

    • Placer Dome Canada Limited v. Minister of Finance of Ontario, 61 O.R. (3d) 628 (Ont. Sup. Ct.) – Taxation of hedging gain under Ontario Mining Tax Act.

Chambers

  • Chambers Canada: Canada’s Leading Business Lawyers, 2016-2018: Band 1 and, 2019: Star Individuals, Tax Litigation
  • Chambers Global: The World’s Leading Business Lawyers 2014-2019: Tax Litigation (Star Individuals)
    • "Pre-eminent tax litigator" Al Meghji is described by market commentators as "in a class of his own" and as an "absolutely great tax dispute lawyer." Clients refer to his "winning track record," his "extensive experience in complex matters" and his strategic mind.

Lexpert

  • The Canadian Legal Lexpert Directory, 2014-2019: Corporate Tax; Litigation – Corporate Tax
  • The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada, 2015-2018: Corporate Tax; Litigation - Corporate Tax
  • The Lexpert Guide to the Leading US/Canada Cross-Border Corporate Lawyers in Canada, 2014-2017: Corporate Tax; Litigation - Corporate Tax
  • The Lexpert Guide to the Leading US/Canada Cross-border Litigation Lawyers in Canada 2013: Corporate Tax
  • Lexpert Special Edition: Canada’s Leading Litigation Lawyers 2013-2014
  • Lexpert Zenith Awards ,2014: Winner (Litigation – Corporate Tax)

Legal 500

  • The Legal 500, 2019: Leading Lawyer, Tax Law

Who’s Who Legal

  • Who’s Who Legal: Thought Leaders - Corporate Tax - Controversy 2019
  • Who's Who Legal, International - Corporate Tax - Advisory; Controversy 2018
  • Who's Who Legal, Canada - Corporate Tax 2018
  • Who’s Who Legal, Thought Leaders Global Elite - Corporate Tax 2018

Best Lawyers

  • The Best Lawyers in Canada, 2006-2019: Tax Law
  • The Best Lawyers in Canada, 2015: Tax Lawyer of the Year

International Tax Review

  • International Tax Review: Amercias Tax Awards, 2016 and 2018: Winner of the Americas Tax Litigation & Disputes Practice Leader of the Year
  • International Tax Review: Tax Controversy, 2016-2019: recognized as a Highly Regarded lawyer

Acritas Stars

  • Acritas Stars, 2018-2019: Star Lawyer

World Tax

  • World Tax 2013: Tax Litigation

Expert Guides

  • Expert Guides: The Legal Media Group Guides to the World’s Leading Lawyers, 2018-2019: Best of the Best; Tax; Transfer Pricing
  • One of the World’s Top 30 Tax Practitioners (Best of the Best 2015: Expert Guides – The World’s Leading Practitioners Chosen by Their Peers)

  • American Bar Association
  • Canadian Tax Foundation
  • Canadian Petroleum Tax Society
  • The Advocates’ Society