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Goodmans Directory

Carrie Smit


csmit@goodmans.ca vCard
Bay Adelaide Centre - West Tower
333 Bay Street, Suite 3400
Toronto, ON M5H 2S7

Tel:   416.597.4230
Fax:   416.979.1234

Carrie Smit is a partner and heads the Tax Group at Goodmans. Her practice is transaction based and encompasses all aspects of income taxation that arise in corporate and commercial transactions, including cross-border mergers, corporate reorganizations, domestic and international debt financings, debt restructurings and private equity investments.


Carrie’s representative work includes acting for:

  • Rogers Communications Inc. in its agreement to acquire all outstanding shares of Shaw Communications Inc. for a transaction value of CDN$26 billion
  • Onex Corporation in its acquisition of all outstanding shares of WestJet Airlines Ltd. for CDN$5 billion
  • Searchlight Capital Partners, L.P. in its acquisition of Mitel Networks Corporation, a publicly listed global market leader in business communications, in an all-cash transaction of US$2 billion
  • Ceridian HCM Holding Inc., a global human capital management software company, in its US$631.3 million initial public offering of dual listed common shares in Canada and the United States
  • Spectra Energy Corp. in its merger with Enbridge Inc. for C$37 billion in stock (enterprise value of C$165 billion)


Carrie is recognized as a leading tax lawyer by Chambers Global, Chambers Canada, The Legal 500 Canada, The Canadian Legal Lexpert Directory, The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada, the Lexpert Special Edition: Canada's Leading Finance and M&A Lawyers, Best Lawyers in Canada, Euromoney’s Guide to the World’s Leading Tax Advisors and Guide to the World's Leading Women in Business Law, Law Business Research’s Who’s Who Legal: Canada and International Tax Review’s Women in Tax Leaders.

In 2021, Carrie was a recipient of the Canadian Tax Foundation’s Douglas J. Sherbaniuk Distinguished Writing Award. Law Business Research’s Who’s Who Legal: Canada 2018 recognized Carrie as one of the seven “Most Highly Regarded Individuals” in Canada in the practice of corporate tax. Carrie was named the Toronto Tax “Lawyer of the Year” by Best Lawyers in Canada in 2016 and 2018 and she also received the Best in Tax Award at the 2012 Euromoney Americas’ Women in Business Law Awards.


Carrie has spoken at numerous tax conferences and has written papers on a variety of income tax matters. She is a regular speaker at the annual CBA “Tax Law for Lawyers” conference.

Education University of Toronto (LL.B., Gold Medallist, 1990)
McGill University (B.Comm., 1987)
Professional Affiliations

Law Society of Ontario
Joint Committee on Taxation of the Canadian Bar Association and Chartered Professional Accountants of Canada (Executive Committee)
Member of Council of International Fiscal Association
Canadian Bar Association
Canadian Tax Foundation

Year of Call

1992 Ontario