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, provincial sales taxes and the Select Luxury Items Tax.  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

  • “Luxury Tax Primer”, 2022 Sales Tax, Customs & Trade Journal, Volume XIX, No. 1 (co-authored with Alan Kenigsberg)
  • “The CRA's Approach to Wash Transactions: Issues to be Aware of”, 2021 Sales Tax, Customs & Trade Journal, Volume XVIII, No. 3 (co-authored with Alan Kenigsberg
  • “INSIGHT: New Changes Broaden Collection Requirements for Canada’s Provincial Sales Tax Regimes,” Bloomberg Daily Tax Report: International, September 2020 (co-authored with Alan Kenigsberg and Alain Fournier)
  • “Applying Hybrid Entity Rules in the Canada-U.S. Treaty in a Transfer Pricing Context”, Tax Notes International, April 6, 2020 (co-authored with Matias Milet)
  • “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 (co-authored with Timothy Hughes)
  • “INSIGHT: Canada 2019 Budget—Impact of Tax Measures on Multinational Corporations,” International Tax News, Bloomberg Tax, Number 0, June 2019 (co-authored with Matias Milet)