Mariam Al-Shikarchy Partner

Speaks:  English

Year of Call: 2010 - Ontario

Primary phone: +1 416 862-3524

Fax: +1 416 862-7661


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Primary office:  Toronto

Practice areas:

Mariam Al-Shikarchy

Mariam is a partner at Gowling WLG and a member of the Toronto Tax Group. Her practice focuses on all aspects of domestic and international tax planning, with particular emphasis on domestic and cross-border acquisitions, corporate reorganizations, inbound and outbound investments, corporate finance, private equity fund formation, and executive and employee compensation.

Mariam was called to the Bar in 2010 after obtaining her JD from Osgoode Hall Law School. Mariam is a member of the Canadian and Ontario Bar Associations and the Canadian Tax Foundation.

Career & Recognition

Filter timeline:
  • 2010

    • Qualifications (Year of Call/Admission, etc.)
      Year of Call, Ontario
  • 2009

    • Education
      Osgoode Hall Law School, JD
  • 2006

    • Education
      University of Western Ontario, MA
  • 2005

    • Education
      Niagara University, BA


  • Canadian Bar Association 
  • Ontario Bar Association
  • Canadian Tax Foundation
  • "Cross-Border Employee Stock Option Plans: Canadian Tax Considerations" Tax Notes International, April 2015.
  • "Non-Taxation of Employee Stock Option Benefits: A Justifiable Absurdity?", Canadian Tax Journal (2014) 62:4, 1079-1084.
  • "A Balancing Act: The Interplay between Treaty Tiebreaker Rules and Canadian Tax Law", Canadian Tax Journal (2014) 62:2, 477-99.
  • "Tax Considerations in Structuring, Negotiating and Documenting the Purchase and Sale of a Business" (co-author), Ontario Bar Association's Institute 2014, Toronto, 2014.
  • "Restrictive Covenants and the Assumption of Liabilities in Purchase and Sale Transactions" (co-author), Ontario Tax Conference, Canadian Tax Foundation, Toronto, 2013.
  • The 'Prohibited Investment' Trap: Registered Plans and New 'Regulation 5000,' Canadian Bar Association Business & Corporate Bulletin, December 2011
  • Employee Stock Options: New Tax withholding requirements, Canadian Bar Association Business & Corporate Bulletin, June 2011
  • Changes to the Taxation of Stock Options, Canadian Payroll Reporter, December 2010

Representative Work

  • Represented Claron Technology Inc. in its $37 million sale to Lexmark International, Inc.
  • Represented Allied Nevada Gold Corp. in the completion of a public offering
  • Represented Elgin Mining Inc. in its acquisition by Mandalay Resources Corporation
  • Represented Hitachi Capital Canada Corp. in the acquisition of CLE Leasing Enterprises Ltd.
  • Trivest Partners, L.P. sells Hazmasters Inc. to WESCO International, Inc.
  • Represented Volta Resources in its sale of all outstanding common shares to B2Gold Corp.
  • Acted for Denison Mines Corp. in its $70 million takeover of Fission Energy Corp