Saam Nainifard

Partner Admitted to the Ontario Bar: 2015

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  • Bio
  • Awards & Recognition
  • Professional Involvement
  • Selected Speaking Engagements
  • Selected Publications
  • Insights
  • Education

Saam is a member of the firm’s Tax Group. He advises on all aspects of income taxation, with a particular focus on corporate taxation and reorganizations, mergers & acquisitions and international tax matters.

Saam has completed all levels of the CPA Canada In-Depth Tax Course. 

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Awards & Recognition

  • Recognized in The Best Lawyers: Ones to Watch in Canada for his expertise in Tax Law

Professional Involvement


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

Professional Activities

  • YIN Rapporteur, 2017 International Fiscal Association International Tax Conference
  • Member, Canadian Tax Foundation Toronto Young Practitioners’ Steering Committee

Selected Speaking Engagements

Speaker, “Acquisition of Control Rules/Loss Restriction Rules,” Ontario Tax Conference, October 25, 2022.

Panellist, “Various Issues of Crypto Asset Taxation,” STEP Webinar, October 22, 2020.

Selected Publications

"Canada Country Report," co-authored with Angelo Gentile, Taxation of Crypto Assets, Wolters Kluwer, November 13, 2020.

"How Morneau’s Small-Business Tax Cut Increased Another Tax Without People Noticing,” co-authored with David Malach, Financial Post, October 31, 2017.

“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.

“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