About Carrie

Carrie D'Elia is a partner in Osler's tax department, focusing on disputes with the Canada Revenue Agency and provincial revenue authorities. Her litigation experience spans the Tax Court of Canada, the Federal Court of Appeal, the Supreme Court of Canada, and various provincial courts, on matters involving transfer pricing, tax avoidance, and the deductibility of settlement payments and other expenses. Carrie has represented clients in cases such as Her Majesty The Queen in Right of Alberta v. Husky Energy Inc. and Canadian Imperial Bank of Commerce v. Her Majesty The Queen. She holds an LL.B. from Osgoode Hall Law School and a B.A. (Hons.) in English from the University of Toronto.

Practice areas

Education & credentials

Law school
Osgoode Hall Law School

Listing compiled from public sources in July 2026. Confirm Carrie D'Elia’s licence and standing in the Law Society of Ontario directory ↗