Elie Roth is a partner in the taxation law practice group.  His practice concentrates on all aspects of domestic and international tax planning, corporate reorganizations, mergers and acquisitions and corporate finance.  Elie also represents taxpayers in tax audit matters and in disputes with the Canada Revenue Agency and provincial taxation authorities, and acts as counsel in tax litigation matters.  He has represented taxpayers in proceedings at the Tax Court of Canada, Ontario Superior Court of Justice, Federal Court and Ontario Court of Appeal levels.

In addition, Elie advises clients on private company and estate planning matters.  He acts as counsel to a number of charitable and non-profit organizations, including Feed The Children, FTC Federation in Canada, the International Dyslexia Association (Ontario Branch) and The Keewaydin Foundation, and has advised the Canadian Department of Finance in connection with a series of matters relating to the regulation of charities in Canada.

Elie has taught international tax law as an adjunct professor of law at Osgoode Hall Law School and taught the taxation segment of the Law Society of Upper Canada's Bar Admission Course for a number of years.  He speaks frequently at legal conferences on a wide variety of taxation issues in Canada, the United States and Europe, and lectures at Canadian law school faculties in both graduate and undergraduate programs.  Elie has authored, co-authored and contributed to a number of taxation and estate planning publications.  He is author of "Canadian Taxation of Non-Resident Trusts: A Critical Review of Section 94 of the Income Tax Act" (Canadian Tax Journal, 2004), and is co-author of the chapter on trustee investment in Widdifield on Executors and Trustees, 6th ed. (Carswell, 2002), and of Federal Regulation of Charities: A Critical Assessment of Recent Proposals for Legislative and Regulatory Reform (York University, 2000).

Elie is a member of the Canadian Tax Foundation, the International Fiscal Association, the Society of Trust and Estate Practitioners and the Canadian Bar Association. He received a B.A. from York University (with Distinction), an LL.B. from Osgoode Hall Law School, where he graduated as Gold Medallist, and an LL.M. and a Ph.D. in tax law, both from Osgoode Hall Law School.  Elie has completed the Canadian Institute of Chartered Accountants In-Depth Income Tax Course and has been designated a Derivatives Market Specialist (DMS) by the Canadian Securities Institute.  Elie became a partner of the firm in 2002.

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