Elie Roth

Practice Areas

Elie is a tax partner concentrating on all aspects of private client practice, including advising on domestic and international tax planning, trusts and estates and corporate reorganisations. He also acts as counsel to charities and non-profit organisations. He advises clients on cross-border transactions, structuring non-resident investment into Canada and outbound investment by Canadian residents. Elie represents taxpayers in disputes with the Canada Revenue Agency and provincial taxation authorities, including tax litigation matters. An Adjunct Professor of law at Osgoode Hall Law School, Elie teaches international taxation and taxation of real estate transactions. He speaks frequently at legal conferences on taxation issues and is the lead co-author of editions 1 and 2 of the textbook Canadian Taxation of Trusts (CTF, 2016 and 2025). Elie is Vice President, Americas of the International Academy of Estate and Trust Law, where he sits on the Taxation Committee, and a member of the Council of the Canadian Branch of the International Fiscal Association. He has also been designated a Derivatives Market Specialist by, and is a Fellow of, the Canadian Securities Institute. Select Recognition: Chambers Global; Chambers Canada; Private Client Global Elite Directory, The Canadian Legal Lexpert Directory; The Legal 500 Canada; The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada; Lexology Index; The Best Lawyers in Canada.