Ryan Walker

Senior Associate
Toronto: 416.865.7656
Fax 416.865.7380


JD, 2012
University of Toronto
Honours BSc (Biology), 2009
McMaster University

Bar Admissions

Ontario, 2013


Ryan’s practice focuses on Canadian income tax law. He has experience with a variety of domestic and international income tax matters, including mergers and acquisitions, dispositions, reorganizations, private equity fund formation and investments, and public debt and equity offerings.

Representative Work

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Tax Court Issues Expansive Decision on Investment and Charitable Donation Tax Credit Program

Co-author, Canadian Tax Journal

Permanent Establishment: Today and Tomorrow

Co-Presenter, International Fiscal Association Canada, Young IFA Network

A Marked Disagreement: Mark-to-Market Valuation Allowed for Foreign Exchange Option Contracts, But Not as Inventory

Canadian Tax Journal

V-Day Surprise: GAAR Applied to Create New Stop-Loss Rule

Canadian Tax Journal

Professional Involvement

Prior to joining Torys, Ryan worked as a senior legislative design specialist in the tax policy division of the Ontario Ministry of Finance. He also gained experience as a tax associate at major Canadian business law firms.

Ryan completed the CPA Canada In-Depth Tax Course in 2017.


Ryan serves as a member of the Development Committee of Fife House Foundation, a provider of housing and support services for people living with HIV/AIDS in Toronto.

Memberships and Affiliations

Ryan is a member of the Canadian Tax Foundation.