Kaitlin Gray

Kaitlin Gray

Associate, Taxation

Contact Information


tel: 403.355.7451



Bar Admission

Alberta, 2016


University of Calgary, J.D.

University of British Columbia, Bachelor of Kinesiology



Kaitlin’s practice includes a broad range of tax litigation and dispute resolution matters including transfer pricing, natural resource taxation and General Anti-Avoidance Rule (GAAR) assessments.  Kaitlin has represented taxpayers in the Tax Court of Canada and the Federal Court of Appeal.  She routinely assists taxpayers with resolving tax disputes with the Canada Revenue Agency including preparing notices of objection, competent authority submissions and transfer pricing penalty submissions.

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

Prior to joining Osler, Kaitlin completed the J.D. program at the University of Calgary after transferring from the University of Ottawa.  She obtained a Bachelor of Kinesiology from the University of British Columbia where she competed on the varsity cross-country and the track and field teams. 

  • Suncor Energy Inc.

    Suncor Energy Inc. in its takeover of day-to-day operations at Syncrude oil sands mining joint venture

    • Wheaton Precious Metals in the successful resolution of its transfer pricing dispute with the CRA
    • A public company in its pending transfer pricing appeal in the Tax Court of Canada
    • Various MAP requests for relief from double taxation
    • Various APAs regarding, among other things, global cost sharing arrangements and trademark royalties
    • A pending appeal to the Federal Court of Appeal regarding taxable employee benefits
  • Find More

  • Dean’s List - University of Calgary (2014-2015)
  • Dean’s List - University of Ottawa (2012-2013)
  • Robert Pitfield Entrance Scholarship - University of Ottawa (2012)
  • Academic All Canadian - University of British Columbia (2007-2008) (2008-2009) and (2010-2011)

  • Managing Transfer Pricing Audits and Disputes Pre-Litigation, Canadian Petroleum Society

    Speaker, Calgary, AB, October 3, 2018

  • Tax Court Assistance Project (2013-2014) (2014-2015)
  • Student Legal Assistance (2013-2014)

  • Calgary Bar Association
  • Law Society of Alberta
  • Canadian Bar Association
  • Canadian Tax Foundation
  • International Fiscal Association