

Partner at Osler, Hoskin & Harcourt LLP
Patrick W. Marley serves as Co-Chair of Osler’s National Tax Group and is the former President of the Canadian branch, as well as the former chair of the North American region, of the International Fiscal Association. Patrick specializes in all aspects of corporate income tax, placing a strong emphasis on international tax planning, domestic and cross-border mergers and acquisitions, corporate reorganizations, and corporate finance. With significant experience across industries such as financial services, mining, telecommunications, manufacturing, and technology, he delivers high-impact solutions tailored to complex tax and corporate matters.
Patrick has provided expert testimony before the Canadian House of Commons Standing Committee on Finance and the Canadian Senate Banking Committee regarding international tax matters. His career began at the Canadian Department of Finance, where he played a pivotal role in drafting legislation and formulating tax policy, particularly concerning foreign affiliates, foreign source income, and foreign investments.
Frequently recognized for his expertise and highly regarded as an author and speaker on Canadian tax matters, Patrick is regularly ranked by Chambers Global, Lexpert Guide to Leading 500 Lawyers in Canada, Best Lawyers in Canada, Legal 500, Who’s Who Legal, and Acritas Stars.
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