Overview

Elie is head of the Tax group and of the Private Client group at Davies, a position he has held for the last decade. He advises on all aspects of domestic and international tax planning, corporate reorganizations, mergers and acquisitions, and corporate finance. He frequently consults on cross-border transactions, structuring non-resident investment into Canada and outbound investment by Canadian multinationals. He also advises taxpayers on tax audit matters and has been highly successful in representing taxpayers in tax litigation proceedings at various court levels.

Elie has advised governments, institutional investors, commodities and securities dealers, hedge funds, private equity funds, banks, insurance companies, pension plans, real estate developers, resource companies, manufacturers, entertainers, registered charities and endowments, Crown corporations and high-net-worth individuals on a wide variety of taxation matters.

Elie is co-author of Canadian Taxation of Trusts, second edition, a textbook published by the Canadian Tax Foundation (CTF) in 2025. An adjunct professor at Osgoode Hall Law School, Elie teaches international tax law and taxation of real estate transactions. He speaks frequently at legal conferences on taxation issues in Canada, the United States and Europe. Elie is a council member of IFA Canada, a past governor of the CTF, Vice President of the International Academy of Estate and Trust Law (IAETL) and a member of the American College of Trust and Estate Counsel (ACTEC).

Acted for Motif Labs in its equity and debt financing activities and, ultimately, in its C$90-million sale to Organigram Holdings Inc.

Acted for the sellers in the sale of Pine Valley Packaging Group, a group of companies specializing in the design and manufacture of custom packaging solutions, to a joint venture by Konoike Transport Co., Ltd. and Kanepackage Co., Ltd..

Acted for Saline Investments Ltd. in successfully defending against enforcement proceedings commenced by the Ontario Securities Commission alleging violations of the Securities Act (Ontario) in respect of certain short selling and securities lending transactions. This decision was named one of the top 10 business decisions of 2024 by Law360 Canada and won an Impact Case Award at Benchmark Litigation Canada Awards 2025.

Acted as lead tax counsel and Canadian transaction counsel to Apotex International Inc., a global pharmaceutical company that produces high-quality affordable medicine, in the sale of a 50% interest in Arrotex Pharmaceuticals (Australia) to DBG Health.

Acted as lead transaction and tax counsel to Apotex Pharmaceutical Holdings Inc., a global pharmaceutical company that produces high-quality affordable medicine, in its sale to SK Capital Partners.

Practice Areas

• Taxation Law

Bar Information

Called to the bar: 2000 (ON)