Kaitlin Gray

Kaitlin Gray

Associate, Tax

Key Contact: Transfer Pricing

Contact Information

kgray@osler.com

tel: 403.355.7451

Office

Calgary

Download vCard

Download Profile

Areas of Expertise

Bar Admission

Alberta, 2016

Education

University of Calgary, J.D.

University of British Columbia, Bachelor of Kinesiology

Language(s)

English

Kaitlin’s practice focuses on tax controversy and litigation and international tax.

Kaitlin has appeared before the Tax Court of Canada and the Federal Court of Appeal in disputes with the Canadian tax authorities. She also routinely assists taxpayers navigating the audit process with the Canada Revenue Agency and seeking treaty relief through Competent Authority. She has been involved with tax issues including transfer pricing, tax avoidance, the deductibility of expenses, and a range of administrative and procedural matters. Kaitlin recently completed a secondment to the Department of Finance Canada where she worked on international outbound matters.

Kaitlin joined Osler as a summer student in 2014 and completed her articles with the firm in 2015-2016.

    • Wheaton Precious Metals in the successful resolution of its transfer pricing appeal to the Tax Court
    • A royalty and streaming company in its pending transfer pricing appeal to the Tax Court
    • Various MAP requests for relief from double taxation
    • Various APAs regarding, among other things, global cost sharing arrangements 
    • A pipeline company in the successful resolution of its dispute with CRA regarding transaction costs
    • An integrated oil and gas company in the successful resolution of its appeal to the Tax Court regarding the character of its gain arising on the sale of certain geographic production units in Western Canada as a capital gain (rather than on income account)

  • Tax Court Assistance Project

  • International Fiscal Association
  • Canadian Tax Foundation
  • Canadian Petroleum Tax Society
  • Law Society of Alberta

“Finance Proposes Tying Transfer-Pricing Rules to OECD Guidelines” Canadian Tax Focus, 13:3, August 2023

“TPM-02R: Transfer-Pricing Secondary Adjustments and Repatriation” Canadian Tax Focus, 11:1, August 2021

Current Cases, 2021 Canadian Petroleum Tax Society Annual Conference, Speaker, Calgary, AB, June 1, 2021 (with Joanne Vandale)

Completion of the CPA In-Depth Tax Course

“Managing Transfer Pricing Audits and Disputes Pre-Litigation”, Canadian Petroleum Tax Society, Speaker, Calgary, AB, October 3, 2018 (with Amanda Heale)