Skip To Content
Drew Morier | International Tax Lawyer

Drew Morier

Partner, Taxation


Contact Information

dmorier@osler.com

tel: 416.862.5971 (TOR) | 403.260.7092 (CGY)

Office

Toronto, Calgary

Bar Admission

Alberta, 2010

Québec, 2003

Ontario, 2002

Education
  • McGill University, B.C.L.
  • McGill University, LL.B.
  • University of Manitoba, B.A.
Language(s)
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.

    • 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.

  • Best Lawyers: Ranked in Best Lawyers in Canada: 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).