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Drew Morier | International Tax Lawyer

Drew Morier

Partner, Taxation

Contact Information

tel: 416.862.5971 (TOR) | 403.260.7092 (CGY)


Toronto, Calgary

Bar Admission

Alberta, 2010

Québec, 2003

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 and specializes in international tax planning for Canadian multinational corporations. He also advises on the Canadian tax issues associated with international mergers, acquisitions and corporate reorganizations for Canadian and foreign clients. Drew has recently acted for clients in the oil and gas, mining, and financial services sectors in relation to foreign affiliate planning and international mergers and acquisitions transactions.  Drew has spoken on international tax issues at the Canadian Tax Foundation Annual Tax Conference, the Canadian Petroleum Tax Society, the Tax Officers Meeting of the Canadian Life and Health Insurance Association, the American Bar Association’s spring meeting, and the International Tax Seminar of the International Fiscal Association (Canadian Branch). Drew has also been a guest lecturer at the International Tax course at Osgoode Hall Law School and the University of Toronto. 

  • Entertainment One

    Entertainment One in its US$4 billion announced acquisition by Hasbro

  • 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

  • Hootsuite

    Hootsuite in its acquisition of AdEspresso

    • 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

Best Lawyers

  • 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).