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Al Meghji - Tax Litigator

Al Meghji

Partner, Taxation


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

Al’s practice is restricted to tax litigation. He has represented many of Canada's largest corporations (including many in the oil & gas, mining, manufacturing, financial services and telecommunications sectors) before various courts including the Federal Court of Appeal and the Supreme Court of Canada. Al has been involved with tax issues such as the GAAR and tax avoidance, computation of profit, the meaning of inventory, interest deductibility, treaty interpretation, corporate reorganizations and information demands. He is a Chartered Accountant and a member of the Canadian Institute of Chartered Accountants and the Institute of Chartered Accountants of Alberta. Al is a frequent speaker at various tax conferences including the World Tax Conference. He splits his time between the firm’s Toronto and Calgary offices.

    • 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.

  • International Tax Review: Tax Controversy, 2016-2017, recognized as a leading lawyer.
  • The Best Lawyers in Canada, 2006-2018, recognized in the area of Tax Law.
  • The Lexpert Guide to the Leading US/Canada Cross-Border Corporate Lawyers in Canada, 2017: Corporate Tax.
  • The Canadian Legal Lexpert Directory, 2014-2017, Most Frequently Recommended in the area of Corporate Tax.
  • The Canadian Legal Lexpert Directory, 2014-2017, Most Frequently Recommended in the area of Litigation – Corporate Tax.
  • The Legal 500, 2017, recognized as a Leading Lawyer in the area of Tax Law.
  • Who’s Who Legal, 2017, recognized in the area of Corporate Tax.
  • Chambers Global: The World’s Leading Lawyers for Business, 2017, recognized in the area of Tax Litigation (Star Individuals)
    • "...is universally recognised by the market as 'a pre-eminent name in tax litigation.' He appears before all levels of court and his 'stellar reputation' places him 'clearly in a different category.' "
  • Chambers Canada: Canada’s Leading Business Lawyers, 2016-2017, recognized in the area of Tax Litigation.
  • International Tax Review: Americas Tax Awards, 2016, winner of the Americas Tax Litigation & Disputes Practice Leader of the Year.
  • The Legal 500, 2016, recognized in the area of Tax.
  • Who’s Who Legal 2015: Corporate Tax
  • 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)
  • Winner of the 2014 Lexpert Zenith Awards (Litigation – Corporate Tax)
  • Chambers Global: The World’s Leading Business Lawyers 2014 & 2015: Tax Litigation (Star Individual)
  • Best Lawyers  2015 Toronto Tax “Lawyer of the Year”
  • The Lexpert/American Lawyer Guide to the 500 Leading Lawyers in Canada 2015: Corporate Tax; Corporate Tax Litigation
  • The Lexpert Guide to the Leading US/Canada Cross-border Litigation Lawyers in Canada 2013: Corporate Tax
  • The Lexpert Guide to the Leading US/Canada Cross-border Corporate Lawyers in Canada 2014: Corporate Tax
  • Lexpert Special Edition: Canada’s Leading Litigation Lawyers 2013
  • Lexpert Special Edition: Canada’s Leading Corporate Lawyers 2014
  • World Tax 2013: Tax Litigation
  • Expert Guides: The Legal Media Group Guide to the World’s Leading Lawyers 2013: Transfer Pricing Advisers

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