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Roger Smith

Roger Smith

Associate, Taxation

Contact Information

tel: 416.862.5897



Bar Admission

Ontario (2018)

  • University of Toronto, J.D.
  • McGill University, B.A.
  • McGill University, B.Mus.

Roger practices tax law with a particular emphasis on indirect tax (including GST/HST and provincial sales taxes), tax disputes and tax litigation.

He joined Osler in 2016 as a summer student and returned to the firm as an articling student and then an associate, gaining experience in our tax, litigation, labour and employment and corporate groups.  During his first-year summer at law school, he worked at a boutique law firm affiliated with a global accounting firm. 

Roger earned his J.D. at the University of Toronto Faculty of Law after completing two concurrent degrees at McGill University: Bachelor of Arts, with a major in Political Science and minor in North American Studies, and Bachelor of Music, with a minor in Music History.  Throughout this time, Roger was extremely active in competitive debate and mooting.  He represented McGill and Canada at debate world championships in Berlin and Chennai as well as at numerous smaller tournaments across Canada and in the northeastern United States.  Later, Roger competed in moot competitions including the Bowman Tax Moot, to which he returned the following year as a coach. 

On his own time, Roger is a classical-music lover and an avid pianist.

  • Pro Bono Law Ontario, Small Claims Court Duty Counsel Volunteer

  • Canadian Bar Association
  • Ontario Bar Association
  • Law Society of Ontario
  • Canadian Tax Foundation

  • Alan Kenigsberg, Roger Smith and Alain Fournier, “INSIGHT: New Changes Broaden Collection Requirements for Canada’s Provincial Sales Tax Regimes,” Bloomberg Daily Tax Report: International, September 2020
  • Matias Milet and Roger Smith, “Applying Hybrid Entity Rules in the Canada-U.S. Treaty in a Transfer Pricing Context”, Tax Notes International, April 6, 2020
  • Timothy Hughes and Roger Smith, “2019 Budget’s Impact on Canadian Withholding Tax on Dividend Compensation Payments in Cross-Border Stock Loans,” International Tax, Wolters Kluwer, Number 106, June 2019
  • Matias Milet and Roger Smith, “INSIGHT: Canada 2019 Budget—Impact of Tax Measures on Multinational Corporations,” International Tax News, Bloomberg Tax, Number 0, June 2019