- Osgoode Hall Law School, LL.B.
- University of Toronto, B.A. (Hons.) (English)
Carrie D’Elia serves as counsel to the tax department. Her practice includes tax disputes with the Canada Revenue Agency and provincial tax authorities across the country, as well as litigation before the Tax Court of Canada, Federal Court of Appeal, Supreme Court of Canada and provincial courts.
Carrie has been involved with tax issues including transfer pricing, tax avoidance in the federal and provincial contexts, the deductibility of settlement payments and other types of expenses, and Canadian tax aspects of mergers and acquisitions, in addition to a range of administrative and procedural matters specific to the tax area.
During her articles with Osler, Carrie was seconded to the tax department of the Royal Bank of Canada.