Roger Smith

Roger Smith

Associate, Tax

Contact Information

tel: 416.862.5897



Bar Admission

Ontario (2018)


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



Roger’s emerging tax law practice includes several areas of focus. In particular, Roger has expertise in sales taxes, including GST/HST and provincial sales taxes. He has provided advice on complex transactional matters such as asset purchase transactions and compliance with the income tax rules relating to pension plans. Roger also advises on tax disputes, including matters within the administrative processes of the Canada Revenue Agency and tax litigation at the Tax Court of Canada and the Federal Court of Appeal.

Roger has worked on matters for clients including Canadian and US financial institutions, pension funds, and major companies in sectors including utilities, commodities and aerospace and defence. 

Roger has completed the Canadian Bar Association’s Tax Law for Lawyers and CPA Canada’s In-Depth Tax Course. Before joining Osler, Roger worked at a boutique law firm affiliated with a global accounting firm. 

  • Best Lawyers: Recognized as “One to Watch” in Tax Law

  • 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