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Saam Nainifard

Associate Admitted to the Ontario Bar: 2015

Saam advises domestic and offshore clients on all aspects of income taxation. He maintains a general income tax practice, with a focus on corporate taxation and reorganizations, mergers and acquisitions and international tax matters.

Saam is currently completing Level II of the CPA In-Depth Tax Course. 

Other Languages


Professional Involvement


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

Selected Publications

“Buy-Sell Provisions and Their Effect on Canadian Control of Private Corporations,” co-authored with Jack Bernstein and Stuart Bollefer, Tax Notes International, June 27, 2017.

Ontario Introduces the New Non-Resident Speculation Tax,” Aird & Berlis LLP Tax News Flash, April 21, 2017.

“So Many Options: An Overview of Equity Compensation and Incentives,” co-authored with Daniel Everall and Timothy Jones, Tax Profile, April 2017.

“Canadian Tax Court Allows Deduction for Investment Banking Fees in Takeover Bid,” co-authored with Jack Bernstein, Tax Notes International, November 28, 2016.



  • JD (Cum Laude and Dean's Honour List), University of Ottawa, 2014
  • B.Soc.Sc. (Magna Cum Laude), University of Ottawa, 2011