Shaira Nanji

Shaira Nanji

Partner, Tax

Contact Information

tel: 403.260.7005



Bar Admission

Ontario, 2013

Alberta, 2016


University of Toronto and Rotman School of Management, JD/MBA

University of British Columbia, Bachelor of Arts (English Hons)



Shaira is a Partner in the National Tax Group based in the Calgary office. Her hybrid practice involves both providing strategic domestic and cross-border tax advice in connection with mergers and acquisitions, divestitures, financings, and corporate reorganizations, as well as the strategic management and efficient resolution of tax disputes.

As a trusted advisor, Shaira is known for providing practical customized advice to clients and developing innovative tax-efficient solutions to challenging business problems.

  • TransAlta Corporation

    TransAlta Corporation in its acquisition of 50% interest in an early-stage pumped hydro energy storage development project

  • M3-Brigade Acquisition III Corp.

    M3-Brigade Acquisition III Corp. in its US$950 million business combination with Greenfire Resources Inc.

  • Prior to joining Osler:

    • Key member of national team delivering cross-border technical advice to a global company in the food services industry regarding the restructuring of debt with an aggregate principal amount of $2.6 billion
    • Key member of national team advising purchaser of a Canadian autosteer and agricultural equipment system maker for $91 million
    • Provided tax advice to North American provider of funeral and cremation services on tax restructuring plan involving movement of US$100 million domestically and US$25 million cross-border
    • Provided tax advice to specialized oilfield services in connection with debt-for-debt exchange of $100 million resulting in annual reduced debt service costs of $7.3 million
    • Provided tax advice in connection with $85 million merger between a GPS wireless tracking solutions company and an end-to-end fleet management solution
    • Provided tax advice in connection with $83.7 million merger between a resource company and mining & metals company
    • Provided tax advice in connection with acquisition of a leading provider of advanced actuarial software by a credit, economic analysis and financial risk management company for undisclosed amount
  • Find More

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

  • Editorial Committee Member, Law Matters Canadian Bar Association Magazine
  • Social Venture Partners Calgary, Fast Pitch Coach
  • Calgary Youth Justice Society – In The Lead, Mentor

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

  • Capital vs. Income Determinations Related to Debt, Canadian Tax Foundation YP Focus, 2020
  • Corporate Residency: Landbouwbedriif Saga Continues, Canadian Tax Focus, 2020
  • Reconstructing the Treaty Network, International Fiscal Association, Branch Reporter for Canada, 2019
  • ABIL Denied: Design of Financing Structure Faulted, Canadian Tax Focus, 2019
  • The Possible Future of TIEAS, Canadian Tax Focus, 2018
  • Cross-Border Issues for Private Companies: The Basics, Canadian Tax Foundation, 2017
  • Transaction Costs, Canadian Petroleum Tax Society Fall Lecture Series, 2017
  • TCC: Transfer-Pricing Structure Unsupportable, Canadian Tax Focus, 2014
  • Can Taxpayers Successfully Sue the CRA for Negligence?, CCH Tax Topics, 2013

Diversity at Osler

See how we champion diversity and inclusion in our workplace, the legal industry and the communities we serve.

Read the 2023 Diversity Report