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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 has completed 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.


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