Patrick Marley


A Partner with Osler, Hoskin & Harcourt LLP, Patrick Marley advises on tax issues associated with international tax planning, domestic and cross-border mergers and acquisitions, corporate reorganizations, corporate finance and various other tax matters. He has experience representing clients in various industries including financial services, mining, oil and gas, telecommunications, manufacturing and technology. Patrick appeared before the Canadian Senate Banking Committee in 2008 as a tax expert in respect of proposed foreign investment entity and non-resident trust tax rules. 

Prior to joining Osler, Patrick worked in the Canadian Department of Finance where he was extensively involved in drafting legislation and formulating tax policy related to foreign affiliates, foreign source income and foreign investments.

LL.M., New York University
LL.B., University of Western Ontario
B.Comm., Queen’s University

Bloomberg BNA Tax Management Portfolios:
7050 T.M., Business Operations in Canada (co-author)