Drew Morier | International Tax Lawyer

Drew Morier

Partner, Tax

Contact Information


tel: 416.862.5971 (TOR) | 403.260.7092 (CGY)


Toronto, Calgary

Bar Admission

Alberta, 2010

Ontario, 2002


  • McGill University, B.C.L.
  • McGill University, LL.B.
  • University of Manitoba, B.A.


English, French

Drew practises in Osler’s Toronto and Calgary offices. He has a broad-based practice focused on international taxation, including advisory and transactional work. Drew provides ongoing advice to significant Canadian multinational corporations in relation to their international operations, acting as a trusted advisor to clients in the oil and gas, mining, energy, real estate, private equity, and financial services sectors. Drew advises sophisticated Canadian and foreign clients on complex cross-border M&A, financing, and corporate reorganization & restructuring transactions. Drew also acts as a subject-matter expert in relation to tax dispute matters in the international tax area.   Drew is a frequent speaker and writer on international tax matters, and he is an adjunct professor at the University of Toronto’s Faculty of Law, teaching international taxation.

  • First Quality Enterprises LLC

    First Quality Enterprises in its acquisition of Domtar’s Pulp and Paper Mill in Dryden, Ontario

  • LifeWorks

    LifeWorks in its $2.9 billion acquisition by TELUS

  • Kubota Corporation

    Kubota Corporation in its $91 million acquisition of AgJunction

  • Clio

    Clio in its acquisition of Lawyaw

  • Longo's

    Longo’s in its acquisition by Empire Company Limited

  • Hootsuite Inc.

    Hootsuite Inc. in its acquisition of Sparkcentral

  • Just Energy Group Inc.

    Just Energy Group Inc. in connection with its $1.1 billion recapitalization transaction

  • Enterprise Holdings Inc.

    Enterprise Holdings Inc. in its Canadian subsidiary's acquisition of Discount Car and Truck Rentals

  • Entertainment One

    Entertainment One in its US$4 billion acquisition by Hasbro

  • Meridiam Infrastructure North America Corporation

    Meridiam SAS in its acquisition of a 50% stake in Northeast Anthony Henday Highway Concession from ACS and Hochtief Solutions

  • Quad-C Management

    Quad-C Management on its investment in S.i. Systems

  • Panavision Inc.

    Panavision Inc. in its acquisition by Saban Capital Acquisition Corp and combination with Sim to form Panavision Holdings

  • Ensign Energy Services Inc.

    Ensign Energy Services Inc. in its acquisition of Trinidad Drilling Ltd. for $947 million

  • NatuEra

    Agroidea SAS and the Nannetti brothers in the joint venture of Cronos Group Inc. and an affiliate of Agroidea SAS to form NatuEra

  • South32

    South32 in its $2.1 billion acquisition of Arizona Mining

  • Centerra Gold Inc.

    Centerra Gold Inc. in connection with the sale of royalty portfolio and Kemess silver stream for US$200 million

  • Blackstone-Led Consortium

    Blackstone-Led Consortium in its $20 Billion Partnership Agreement with Thomson Reuters

  • goeasy Ltd.

    Wells Fargo Securities and BMO Capital Markets, as representatives for the initial purchasers, in a high yield notes offering by goeasy Ltd.

  • Hydro One Limited

    Hydro One Limited in its offering of $1.4 billion 4.00% convertible unsecured subordinated debentures represented by installment receipts.

  • Hydro One Limited

    Hydro One in its proposed $6.7 billion acquisition of Avista

  • Nutreco Canada Inc.

    Nutreco in its acquisition of Hi-Pro Feeds

  • iCON Infrastructure

    iCON Infrastructure in its agreement to acquire Capstone Infrastructure for $480 million

  • TC Energy

    TC Energy in its agreement to acquire Columbia Pipeline Group for US$13 billion

  • TC Energy

    TC Energy in its US$915 million bid to purchase the outstanding public units of Columbia Pipeline Partnership

  • Emera Inc.

    Emera Inc. in its US$10.4 billion acquisition of TECO Energy Inc. and $1.9 billion Bought Deal Offering of Convertible Debentures

    • NOVA Chemicals Corporation in its pending acquisition of Williams Partners' ownership interest in a Geismar, Louisiana olefins plant for US$2.1 billion, and in its 2017 offering of US$2.1 billion 4.875% senior notes due 2024 and 5.250% senior notes due 2027
    • Counsel to Manulife Financial Corporation in its $4-billion acquisition of the Canadian-based operations of Standard Life plc. The deal combines Manulife, one of the largest insurance companies in the world, and Standard Life Canada, the country’s fifth-largest insurer
    • Maple Leaf Foods Inc. in connection with the disposition of its 90% interest in Canada Bread Company, Limited for aggregate proceeds to Maple Leaf of $1.65 billion
    • Total E&P Canada Ltd. on the agreement to sell its 49% interest in the Voyageur Upgrader Limited Partnership to Suncor Energy Inc.
    • Korea Investment Corporation in its $100 million private placement investment in Osum Oil Sands Corp.
    • Korea Investment Corporation on its strategic investment in Laricina Energy
    • Apache Corp. on its acquisition of a partnership and corporation holding oil and gas exploration and production properties located in Western Canada, from BP Canada Energy
    • Toronto Dominion Bank in its acquisition of Commerce Bancorp and The South Financial Group
    • Biovail Corporation in its merger with Valeant
    • NOVA Chemicals Corp. in its acquisition by International Petroleum Investment Corporation
    • Bank of Montreal in its acquisition of AIG’s Canadian life insurance business
    • Golden Crescent Investments Ltd., an affiliate of Citadel Capital, in its proposed sale of National Petroleum Company Egypt Limited, to Sea Dragon Energy Inc.
  • Find More

  • Chambers Canada: Canada’s Leading Lawyers for Business: Recognized in Tax
  • Best Lawyers in Canada: Recognized in Tax Law

  • Canadian Tax Foundation
  • International Fiscal Association

  • Foreign Affiliate Dumping:  The Strategic Business Expansion Exception, International Tax Planning, Volume XXI, No. 3 (co-authored with Corinne Grigoriu).
  • The Queen v. Lehigh Cement:  Federal Court of Appeal Narrows the Interpretation of Paragraph 95(6)(B), CCH, International Tax, 76, June 2014 (co-authored with Marc Richardson Arnould).
  • Latest International Tax Proposals in Canada, Journal of International Taxation, Vol. 24, No. 10, October, 2013.
  • Changes to Canada’s International Tax Rules Proposed, Tax Notes International, Volume 71, Number 5, July 29, 2013 (co-authored with Patrick Marley).
  • News Analysis: Principal International Tax Changes in Canada's 2013 Budget, Worldwide Tax Daily, Tax Notes International, March 26, 2013 (co-authored with Amanda Heale, Patrick Marley, and Mark Brender).
  • Canada to Implement New Foreign Affiliate Rules, Tax Notes International, Volume 68, Number 7, November 19, 2012 (co-authored with Patrick Marley).
  • Canadian Proposals Mark a Decade of Changes to the Foreign Affiliate Rules, Journal of International Taxation, Vol. 23, No. 1, January 2012.
  • Highlights of Canada’s Proposed Foreign Affiliate Tax Reforms, Tax Notes International, Vol. 63, No. 12, September 19, 2011 (co-authored with Patrick Marley).
  • CRA Rules on Second-Tier Financing, CCH International Tax, Report #52, July 2010. 
  • Canadian Foreign Affiliate Rules: Changes and Proposals, Journal of International Taxation, Vol. 21, No. 6, June, 2010 (co-authored with Patrick Marley).
  • Canada-U.S. Tax Planning; Borrowing From Foreign Subsidiaries to Ease Liquidity Concerns, Practitioners’ Corner, Tax Notes International, November 3, 2008 (co-authored with Michael Radolinski).
  • Technical Explanation Clarifies Protocol to Canada-US Tax Treaty, Journal of International Taxation, Vol. 10, No. 10, October 2008 (co-authored with Patrick Marley and Amanda Heale).
  • Canadian Income Tax Amendments Proposed in Response to New Accounting Standards, Tax Analysts, World Tax Daily, January 17, 2007 (2007WTD 11-6) (co-authored with Hemant Tilak).

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