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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 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 Publications

"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.

"No Deduction for Representation Fees," The Bottom Line, November 2016.

"Mark to Market Passes Federal Court Muster," The Bottom Line, Mid-October 2016.

"Similar Circumstances, Differing Motivations," The Bottom Line, October 2016.

"Deduction Fees Ruling Boon for M&A Deals," The Bottom Line, Mid-September 2016.

"Clause Halts Client from Collecting Full Damages," The Bottom Line, September 2016.

"Firm Director Liable for Unremitted Tax," The Bottom Line, August 2016.


Publications Article Feb 27, 2018 Highlights of the 2018 Federal Budget


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