Robert Santia

Associate Admitted to the Ontario Bar: 2016

Robert finds satisfaction in identifying and solving complex tax issues for the benefit of his clients. With a keen eye for details, and an in-depth understanding of tax law, Robert provides creative solutions to meet his clients’ needs. Recognizing that every matter is unique, he works collaboratively with his clients to provide customized tax solutions to achieve their goals.

As a member of the firm's Tax Group, Robert’s practice focuses on personal estate and tax planning. He also has experience in business tax planning, with a particular focus on corporate reorganizations.

Other Languages

Mandarin Chinese (Conversational)

Awards & Recognition

  • Recognized in Best LawyersOnes to Watch in Canada in Tax Law
  • LL.M. in Taxation Award, Peter A. Allard School of Law, University of British Columbia

Professional Involvement


  • Canadian Tax Foundation
  • Law Society of Ontario

Selected Speaking Engagements

“Practical Advice for Tackling Challenging Planning Issues: Death of a Shareholder – Introduction to the Problem of Double Taxation” as part of “Wills and Estate Planning: A Primer,” OBA Trusts and Estates Law/Young Lawyers Division Program, November 4, 2019

“Speed Mentoring: Practical Advice on Succeeding as a Young Tax Lawyer,” OBA Taxation Law Program, October 1, 2019

“Taxation of Private Corporations: An Overview of Tax Considerations During Life and at Death,” Canadian Tax Foundation-Toronto Young Practitioners Tax Conference, June 17, 2019

Selected Publications

“TCC Bursts Post Mortem Pipeline,” Canadian Tax Focus, Volume 12, Number 2, May 2022

“Canada's New Tax on Split Income Regime is Here to Stay," co-authored with Rachel Blumenfeld, The International Comparative Legal Guide to Private Client 2019, Global Legal Group, January 2019 

"Trust Issues: An Update," co-authored with Ed Esposto, in Report of Proceedings of the Sixty-Ninth Tax Conference, 2017 Conference Report, (Toronto: Canadian Tax Foundation, 2018), 28:1-40

“Revisiting Planning for Private Company Shareholders after July 2017,” Personal Tax Planning feature, Canadian Tax Journal, 421-45, (2018) 66:2

“Multi-Jurisdictional Pre-Immigration Planning,” co-authored with Rachel Blumenfeld, Ed Powles, Emma-Jane Weider, Alon Kaplan, Lyat Eyal, Stanley A. Barg and Eric Dorsch, in Trusts & Trustees, ttx118, Oxford University Press, September 2017

“New Voluntary Disclosure Program Discloses No Intention to Attract Volunteers,” co-authored with Jack Bernstein and Angelo Gentile, Tax Notes International, September 11 2017

“Tax-Efficient Gifting to Canadians by Non-Residents: Some Issues and Considerations,” co-authored with Rachel Blumenfeld, New York State Bar Association and Society of Trust and Estate Practitioners' (STEP) 13th Annual International Estate Planning Institute, March 2017

"The Income Tax Act and Estate Planning: The Law of Unintended Consequences," co-authored with Ed Esposto, Ontario Bar Association Annual Institute-Trusts and Estates Law Section, February 9, 2017

“Principal Residence Exemption: Trusts and Non-Residents,” co-authored with Jack Bernstein, Canadian Tax Highlights, Volume 25, Number 1, January 2017

"Court Backs Move of Trust’s Residency," co-authored with Pavle Levkovic, OBA Business Beat, July 2017

“Discretionary Trusts and Ontario Net Family Property,” co-authored with Nathan Wright, Canadian Tax Focus, Volume 6, Number 4, November 2016


  • CPA Canada In-Depth Tax Course: Parts I, II and III
  • LLM in Taxation, Peter A. Allard School of Law, the University of British Columbia, 2015
  • JD, University of Toronto, 2014
  • BA (with Distinction), McGill University, 2010