Professional experience
Sameer Nurmohamed is a Partner at Deloitte Legal Canada LLP based in Toronto. Practicing all areas of tax controversy and litigation, including audit defence and tax disputes, Sameer specializes in complex tax litigation for sophisticated corporate taxpayers. A creative and strategic thinker, Sameer employs evidence-based approaches relying on incremental information gathering and compassionate, honest dialogue to resolve tax disputes favourably, early, and cost effectively.
Sameer has extensive experience dealing with transfer pricing, Canada's general anti-avoidance rule (GAAR), interest and guarantee fee deductibility, tax treaties, tax avoidance rules, goods and services tax/harmonized sales tax, derivatives, rectifications, voluntary disclosures, valuations, and capital/income characterization. He has represented financial institutions (banking and insurance), mutual funds, and international and domestic businesses from a broad array of industries, including telecommunications, real estate, finance, utilities, and entertainment/media.
He has appeared before the Tax Court of Canada and other courts. Sameer is also skilled at dealing with the Canada Revenue Agency and provincial tax authorities to resolve disputes and navigate audits.
Before joining Deloitte Legal, Sameer practiced for over a decade at two leading Canadian law firms and clerked at the Tax Court of Canada.
Professional and business affiliations
Sameer is a leader in the Canadian tax community, currently serving on the board of governors of the Canadian Tax Foundation (2024–2027) and as the inaugural Co-Chair of the Cambridge Forum for Canadian Tax Disputes. He is the Past Chair of the Ontario Bar Association’s Tax Section (2025-2026) and has served continuously on both the Ontario Bar Association’s Tax Section Executive and the Steering Committee of the Toronto Chapter of the Canadian Tax Foundation’s Young Practitioners since 2019.
Sameer is a regular speaker at both Canadian Tax Foundation and Ontario Bar Association events including on topics relating to the GAAR, transfer pricing, tax litigation and disputes, navigating CRA audits, case law updates, and professionalism and ethics.
Sameer is a recipient of the "Best Newsletter Article by a Young Practitioner Award" by the Canadian Tax Foundation for his article "Tax Benefit" for GAAR: The Defences, Canadian Tax Focus, Vol. 11, No. 1, 2021.
He is also recognized as a leading tax lawyer in Best Lawyers: Ones to Watch in Canada 2023.
Publications:
- Co-author: A Taxpayer’s Objection Does Not Permit the CRA to Increase an Assessment
- Tax Litigation, Volume XXVIII, No. 3, Federated Press, 2024.
- Co-author: Allowing Appeals on Procedural Grounds without regard to the Substantive Correctness of the Tax Assessment
Tax Litigation, Volume XXVI, No. 2, Federated Press, 2023.
Education:
Sameer earned his BA (Dean’s List) from Cornell University (2010), his JD and MA (Economics) from the University of Toronto (both 2013), and his LLM from the University of Ottawa (2015). He has also completed the CPA In-Depth Tax program (2015-2018) and was called to the Bar in Ontario (2014).