Saam Nainifard

Partner Admitted to the Ontario Bar: 2015

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  • Bio
  • Awards & Recognition
  • Professional Involvement
  • Representative Matters
  • 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.

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
  • Former Member, Canadian Tax Foundation Toronto Young Practitioners’ Steering Committee

Representative Matters

Represented Delta Consulting Group in connection with the acquisition of Froese Forensic Partners.

Selected Speaking Engagements

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

Co-presenter, "Corporate Reorganizations – Tax & Estate Planning," Wolters Kluwer Webinar, 2021 and 2022.

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

Selected Publications

Co-author, “Think Canada for Global Projects and Global Expansion: Canadian Corporate and Tax Considerations for Foreign Expansion To and From Canada," Aird & Berlis LLP Capital Markets Bulletin, July 5, 2023.

Co-authored with Josh Kumar, "Corporate Loss Restriction Event Rules: An Overview," 2022 Ontario Tax Conference (Toronto: Canadian Tax Foundation, 2022), 12: 1-61.

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

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

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

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

Co-authored with Jack Bernstein, “Canadian Tax Court Allows Deduction for Investment Banking Fees in Takeover Bid,” 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
  • CPA Canada In-Depth Tax Course