Tax in Canada

Felesky Flynn LLP

Tax boutique Felesky Flynn LLP has enjoyed a strong year on the back of its broad practice focus. Well weighted between corporate tax planning and tax disputes, the firm is noted for its strong skill sets in resource taxation and butterfly spin-off transactions. A leader in Alberta, with strong platforms in Calgary and Edmonton, the group also leans on teams in Toronto and Saskatchewan. The national department is co-led by Calgary partners Craig McDougall KC and Anthony Strawson KC, who both handle a wide scope of contentious and non-contentious work, together with Edmonton-based Jeremy Herbert.

Autres avocats clés:

Michael Dolson; Sarah Chiu

Principaux clients

Ovintiv Inc.

Alaris Equity Partners Income Trust

Perpetual Energy Inc.

Trimac Holdings Ltd.

Baytex Energy Corp.

Parex Resources Inc.

Principaux dossiers

  • Represented Alaris Equity Partners in an intervention on a Supreme Court of Canada matter that potentially creates uncertainty for countless other taxpayers.
  • Advised a major public company in the energy sphere on various tax planning and dispute resolution matters.
  • Advised Perpetual Energy on the spin-out of Rubellite Energy.

Thorsteinssons LLP

Thorsteinssons LLP focuses exclusively on tax law from its offices in Vancouver and Toronto. The firm’s boutique model makes it a popular choice for law firm referrals, and it frequently links up with national firms to provide specialist support on complex matters. In Vancouver, managing partner David Christian is noted for his expertise in corporate reorganizations and the taxation of owner-managed businesses. In Toronto, tax planning partner Michael Colborne and tax litigator Matthew Williams are key contacts.

Responsables de la pratique:

David Christian; Michael ColborneMatthew Williams

Blake, Cassels & Graydon LLP

Blake, Cassels & Graydon LLP‘s premier tax practice is particularly recognized for its strength in cross-border transactions, complex securities matters and commodity tax. Paul Stepak leads the national team and is noted for his niche expertise in acting for foreign private equity players on the tax aspects of their Canadian investments. Mark Tonkovich spearheads the tax litigation and controversy group and routinely represents clients in proceedings against the Canada Revenue Agency (CRA) and the Department of Justice. Up-and-coming partner Jeffrey Shafer continues to handle a mix of transactional tax, litigation and transfer pricing matters; he recently led the tax advice to Penn National Gaming on its $2bn acquisition of Score Media and Gaming. Other key contacts include high-profile senior counsel Jeffrey TrossmanZvi Halpern-Shavim, who has an emphasis on indirect tax, and Andrew Spiro, who is noted for real estate investment-related matters. All named practitioners are based in Toronto.

Responsables de la pratique:

Paul Stepak; Mark Tonkovich; Jeffrey Shafer

Principaux clients

AnheuserBusch-InBev SA

BCE Inc.

Canadian Imperial Bank of Commerce (CIBC)

ViacomCBS Inc.

KraftHeinz Canada ULC

Power Corporation of Canada

Suncor Energy Inc.

CIT Group Securities (Canada) Inc.

Hudson’s Bay Company

Cerberus Capital Management

Principaux dossiers

  • Advised Pembina Pipeline Corporation on its C$11.4bn joint venture with KKR & Co to merge their Western Canadian natural gas processing assets.
  • Advised Penn National Gaming on its $2bn acquisition of Score Media and Gaming.
  • Advised ECN Capital Corp on the $2bn sale of its Service Finance portfolio company to Truist Financial Corporation.

Davies Ward Phillips & Vineberg LLP

With leading teams in Toronto and Montreal, Davies Ward Phillips & Vineberg LLP possesses a destination tax practice that shines in major transactions and complex litigation. The team is highly regarded for its cross-border firepower, particularly US-related work, where it is distinguished by its ability to link up with its well-staffed New York office. The group also stands out for its deep and broad bench, which combines seasoned specialists with up-and-coming stars. High profile senior names in Toronto include John Ulmer and Ian Crosbie, who are both go-to transactional partners. Elie Roth is also highly regarded for his broad focus, which spans contentious and non-contentious matters. Experienced names in Montreal include Brian Bloom, who specializes in M&A, international tax planning and transfer pricing, and litigator Guy Du Pont. Other key contacts include Toronto-based Christopher Anderson, who recently advised Shaw Communications on the tax aspects of its $26bn acquisition by Rogers Communications, and Marie-Emmanuelle Vaillancourt, who leads the tax practice in Montreal.

Responsables de la pratique:

John Ulmer; Elie RothMarie-Emmanuelle Vaillancourt

Les références

‘Davies as a firm is able to handle the various tax and corporate law issues encountered by a global company. The people are wonderful to work with and always responsive when working on time sensitive items.’

‘Elie Roth is an exceptional tax practitioner who can articulate complex tax technical issues in a manner that non-tax practitioners can understand. His tax technical knowledge is exceptional.’

‘A very knowledgeable and friendly team. Proactive in their approach.’

The tax team is smart, responsive and comprised of business enablers. Lawyers are smart, responsive, personable and team-players, particularly Michael Kandev and Olivia Khazam.’

‘I work with Michael Kandev. He is very knowledgeable, client friendly, with a proper mix of technical expertise and business friendliness.’

Principaux clients

McKesson Corporation

Barrick Gold Corporation

Apotex Inc.

CPP Investments

RioCan REIT

Schlumberger Limited

Alimentation Couche-Tard Inc.

Nutrien Ltd.

Kansas City Southern

Moka Financial Technologies Inc.

Principaux dossiers

  • Acted as Canadian counsel to Kansas City Southern on its $31bn merger with Canadian Pacific Railway to create the first US-Mexico-Canada rail network.
  • Acted for Agnico Eagle Mines on its merger of equals with Kirkland Lake Gold to create a $30bn combined company.
  • Acted as counsel to Cominar REIT on its C$5.7bn sale to Iris Acquisition II LP.

McCarthy Tétrault

McCarthy Tétrault‘s tax practice has grown extensively in recent years, and the firm continues to invest in its national offering. Among its recent hires, in July 2021 it added new department co-head Brett Anderson in Calgary who he joined from Felesky Flynn LLP. The team also welcomed Stefanie Dewey from Baker McKenzie in January 2022 who joins in Toronto. Transactional specialist Raj Juneja spearheads the group and recently acted alongside Anderson to advise Newcrest Mining on the tax aspects of its agreement to acquire Pretium Resources for C$3.5bn. Other recommended names on the transactional tax side include Gabrielle Richards, counsel Douglas Cannon and increasingly prominent ‘technical superstarJeff Oldewening, all of whom are in Toronto. Additionally, the team draws on seasoned tax litigators Robert Kopstein, who splits his practice between Calgary and Vancouver, and senior counsel Chia-Yi Chua in Toronto.

Responsables de la pratique:

Raj Juneja; Brett Anderson

Les références

‘McCarthy Tetrault’s tax practice has a strong mix of lawyers on both the advisory and litigation side, which allows clients to get all its tax advice from one firm. In addition, McCarthy’s tax team has recently added some strong individuals to the practice, particularly the commodity tax team.’

‘We particularly value that McCarthy’s commodity tax team specialize in commodity tax rather than practicing it as an add-on to other areas of expertise, which is why their team has so many recognized experts in commodity tax.’

‘Wendy Brousseau and Chia-yi Chua have created a gold standard commodity tax team combining their advisory and litigation expertise. The addition of Randy Schwartz has emphasized McCarthy’s commitment to commodity tax. They are all very responsive and bring innovative and imaginative solutions.’

‘The McCarthy team is outstanding. Lawyers are collaborative and work as a seamless team; their tax insight is very insightful.’

‘Raj Juneja is the best tax attorney in Canada without exception. Raj is insightful, thoughtful and a market leader. He is collaborative with all deal participants. He is a joy to work with.’

‘Jeff Oldewening is a technical superstar. He is steeped in the details of Canadian tax. Jeff works well with others and is an exceptional attorney.’

Principaux clients

Brookfield Asset Management/Brookfield Infrastructure

Clayton, Dubilier & Rice

DRI Capital Inc.

D2L

Genius Sports Media Inc.

Li-Cycle Corp.

Loral Space & Communications Inc.

Newcrest Mining

PepsiCo

Restaurant Brands International Inc.

Score Media and Gaming

Slate Asset Management

Principaux dossiers

  • Advised Brookfield Infrastructure in connection with its C$15bn takeover bid for Inter Pipeline.
  • Advised Restaurant Brands International, as special tax counsel, on its $1bn acquisition of Firehouse Subs.
  • Advised Newcrest Mining on its agreement to acquire Pretium Resources for C$3.5bn.

Osler, Hoskin & Harcourt LLP

Possessing one of the most well-balanced tax practices in Canada, Osler, Hoskin & Harcourt LLP packs a punch in both tax planning and tax disputes. On the contentious front, heavyweight litigator Al Meghji is widely revered as a leading light; a go-to partner for complex disputes, he has appeared before the Supreme Court of Canada more than any other Canadian tax litigator. On the non-contentious side, Toronto’s Firoz Ahmed is recommended for his record in transactional tax, including cross-border matters. Following the departure of former department co-head Monica Biringer , who was appointed a judge of the Tax Court in 2021, the team is now led jointly by Toronto-based tax planning specialist Patrick Marley and Calgary-based tax litigator Edward Rowe. Toronto-based Amanda Heale, who focuses on tax litigation, international tax and transfer pricing, is also noted.

Responsables de la pratique:

Patrick Marley; Edward Rowe

Bennett Jones LLP

Among Bennett Jones LLP‘s key attributes, the tax team demonstrates strength in cross-border transactions and energy and natural resources-related work. In terms of the former, it is distinguished by its ability to team up with its New York office to advise on multi-jurisdictional matters. Names to note include Calgary-based partner Darcy Moch, who is sought after for his extensive transactional tax experience, with notable expertise in M&A, corporate reorganizations and cross-border financings. On the contentious side, the group draws on the experience of tax litigation head Edwin Kroft KC, who splits his time between Vancouver and Toronto, and Calgary-based Jehad Haymour. The national group is led jointly by Toronto-based Thomas Bauer, whose practice takes in both contentious and non-contentious tax, and Calgary-based tax planning specialist Anu Nijhawan.

Responsables de la pratique:

Thomas Bauer; Anu Nijhawan

Principaux dossiers

  • Acting for Canadian Pacific Railway on its landmark cash and stock cross-border combination with Kansas City Southern to create the first single-line rail network linking the US, Mexico and Canada.
  • Acting as Canadian counsel to Stone Canyon Industries Holdings LLC and Kissner Group Holdings in their $3.2bn agreement to acquire K+S Aktiengesellschaft’s North and South American salt business.
  • Acting for SECURE Energy Services on its business combination with Tervita Corporation.

Stikeman Elliott LLP

Stikeman Elliott LLP impresses on the tax planning side, where the firm’s top-tier corporate practice supplies a steady stream of headline-grabbing transactional tax mandates. Known for its strong skill sets in M&A, capital markets, reorganizations and insurance taxation, the group enjoys strong links with Canadian pension funds and institutional investors. In Toronto, high-profile partner John Lorito is recommended for his high-level transactional tax expertise; he co-heads the practice alongside Calgary-based Julie D’Avignon, who brings to bear extensive experience in resource and energy taxation, and Montreal-based Frank Mathieu. Other key contacts include Dean Kraus, who focuses on transactional tax including M&A, private equity investments and REITs, and Margaret Nixon, who specializes in tax controversy and litigation, both are based in Toronto.

Responsables de la pratique:

John Lorito; Frank Mathieu; Julie D’Avignon

Torys

Torys‘ institutional relationships with major private equity players, banks, pension funds and corporations translates into a thriving transactional tax practice, which excels in complex M&A, capital markets and finance-related matters. Cross-border work is another sweet spot, with the firm routinely pairing up with its New York office to provide multi-jurisdictional advice. Jerald Wortsman leads the group and is highly regarded for his record in domestic and international corporate tax planning. Other key contacts for transactional tax include Corrado Cardarelli, Gwen Watson and Calgary-based Craig Maurice, who specializes in energy and natural resources tax. The department also houses robust contentious expertise, with Martha MacDonald a key contact for tax litigation involving transfer pricing, tax avoidance and foreign tax credits, among other issues. Named practitioners are based in Toronto unless otherwise stated.

Responsables de la pratique:

Jerald Wortsman

Les références

‘The team is technically sound, but it is also practical, humble and easy to work with from a client perspective. Unlike the big egos that exist at many other law firms we deal with, I feel like our interests come first as clients when it comes to Torys.’

‘Corrado Cardarelli is very bright, very experienced, very practical and humble. He is a joy to work with.

Gwen Watson can take the very technical and discuss it in plain language.’

Andrew Silverman is a guru in the cross-border and foreign affiliate space.’

Principaux clients

IFM Investors

George Weston Limited

Ontario Teachers’ Pension Plan Board

Canadian Imperial Bank of Commerce

Sun Life Financial Inc.

Manulife Financial

Bank of Nova Scotia

Toronto-Dominion Bank

The Brookfield Group of Companies

CBRE Investment Management Infrastructure Inc.

Northleaf Capital Partners

Sagard Holdings ULC

Investment Management Corporation of Ontario

Partners Value Investments LP

TorQuest Partners Inc.

Principaux dossiers

  • Advised IFM Investors and Ontario Teachers’ Pension Plan Board on their C$2.8bn acquisition of the Canadian district energy operations of Enwave Energy Corporation from Brookfield Infrastructure Partners LP and its institutional partners.
  • Advised George Weston on its proposed C$1.1bn sale of Weston Foods’ fresh and frozen bakery businesses to affiliated entities of FGF Brands.
  • Acted for Canadian Imperial Bank of Commerce on its acquisition of the existing Canadian Costco credit card portfolio, and on the negotiation of a long-term co-branded credit card agreement to become the exclusive issuer of Costco Mastercards in Canada.

Aird & Berlis LLP

Toronto firm Aird & Berlis LLP possesses a broad tax practice, which excels in cross-border tax matters, where it routinely links up with international firms to provide specialist Canadian advice on multi-jurisdictional matters. Led by transactional tax partner Francesco Gucciardo, the department also includes ‘pre-eminent leader in his fieldJack Bernstein, who chairs the international tax practice. Clients also single out tax litigator Christopher Slade, who joined from Deloitte Legal Canada LLP in November 2021, and talented associate Jacob Brown.

Responsables de la pratique:

Francesco Gucciardo

Les références

‘The team is certainly our “go to” team in Canada. Lawyers are highly responsive and bring a practical overview to the technical analysis.’

‘They have an excellent mix of corporate and private client expertise. They are very experienced in cross-border work. They are well-connected with the Canadian tax authority. And they provide very proactive service. The above factors in combination make them stand out.’

‘Jack Bernstein is a pre-eminent leader in his field. He is a practical lawyer with decades of experience in the practice of law, speaking at seminars and writing in legal publications. He understands the needs of clients and comes up with efficient solutions for them.’

‘I find that the tax lawyers at the firm are experienced and practical. They collaborate with each other and are always trying to find the best solutions for their clients.’

‘Jack Bernstein is the grandfather of Canadian tax. And he has built a first-class team.’

‘Francesco Gucciardo is particularly dedicated to the details of a case which is important in international tax law, as it is often the nuances that make all the difference. Further, he is reliably good with his initial conclusions about a matter, even if it is only a bird’s eye view input.’

‘I deal with Christopher Slade and Jacob Brown. Chris and Jacob are thorough and clear and do an excellent job simplifying and presenting complex issues. Chris is a very clear communicator, while Jacob is innovative and finds precedents less thorough lawyers would not find.’

‘Francesco Gucciardo is incredibly responsive and highly technical. Jack Bernstein brings a depth of knowledge from his years in the tax space.’

Principaux clients

Milgram Foundation

Thermo Fisher Scientific Inc.

Spore Life Sciences Inc.

Principaux dossiers

  • Represented Milgram Foundation in defending a summary judgment motion to dismiss a judicial review brought on behalf of Milgram Foundation.
  • Acted in a Tax Court of Canada appeal for Fisher Canada Holding ULC 1, a Canadian affiliate of Thermo Fisher Scientific.
  • Acted for Spore Life Sciences, and its shareholders, with respect to its business combination transaction with Havn Life Sciences.

Borden Ladner Gervais LLP

Borden Ladner Gervais LLP‘s comprehensive group advises on the full gamut of tax matters, from corporate tax and estate planning, through to commodity tax and transactional matters. Additionally, the department houses a capable disputes unit, which is well versed in all stages of tax litigation. Craig Webster steers the group from Toronto and has an emphasis on investment funds-related matters. Toronto-based Steve Suarez is recommended for his broad tax practice, which spans transactional and contentious issues. Calgary-based Laurie Goldbach fronts the tax litigation team.

Responsables de la pratique:

Craig Webster

Principaux clients

VNDLY Canada Technologies Inc.

The Forestland Group

Group Mach Acquisition Inc.

Paybright Inc.

Parata Systems

Mackenzie Investments (“Mackenzie”) and Canada Life Investment Management Ltd. (“CLIML”)

Playtika Holding Corp.

Frequentis AG

Securian Financial Group, Inc.

Eprioc Drilling Tools AB

Wentao Yang

Bialik / St. Christopher’s Trust

Kone Inc.

Principaux dossiers

  • Advised Group Mach Acquisition on its acquisition of approximately C$1.5 billion of retail and office properties from Cominar REIT.
  • Advised PayBright, one of Canada’s leading buy-now-pay-later providers, on its acquisition by Affirm.
  • Acted as Canadian counsel to Parata Systems, a portfolio company of Frazier Healthcare Partners, on its acquisition of Synergy Medical, including its US and UK subsidiaries.

Dentons

Distinguished by its broad national footprint, Dentons‘ Canadian tax team is split between five offices across the country; its ability to plug into the wider firm’s global group is also a significant differentiator. In Toronto, department head Mark Jadd has a focus on the tax aspects of M&A transactions and internal reorganizations. Also in Toronto, impressive up-and-coming partner Larry Nevsky is recommended for his adept handling of a range of transactional, advisory and contentious tax matters. Vancouver-based tax litigator Joel Nitikman is another key contact.

Responsables de la pratique:

Mark Jadd

Autres avocats clés:

Larry Nevsky; Joel Nitikman

Principaux clients

Alberta Investment Management Corporation, Healthcare of Ontario Pension Plan and Investment Management Corporation of Ontario

Millennial Lithium

EACOM Timber Corporation/Kelso Partners LP

Natural Partners Inc. (DBA Fullscript)

The Baupost Group and Goldfinch Partners

TimberRock Energy Corp. (TREC)

Guidepost Growth Equity and Traction on Demand

SecureKey Technologies Inc.

Collins Family Trust

Damis Properties Inc

Belmont Nominee Ltd.

EBOX Inc. and its shareholders

Cubeler Inc. and Peak Financial

RoseFellow

Citigroup Global Markets, Goldman Sachs and TD Securities (USA)

Principaux dossiers

  • Advised Gage Growth Corp on the proposed acquisition of the company by TerrAscend Corp through a plan of arrangement.
  • Advised Tocan Holdings, a shareholder of Terrapure, on the sale of the business to GFL Environmental.
  • Advised the Special Committee of the Board of Directors of Inter Pipeline on its response to an unsolicited takeover bid by Brookfield Infrastructure Partners LP.

Fasken

Among its sweet spots, Fasken‘s tax team stands out for its experience in cross-border tax, where it leans on its international platforms in London and Johannesburg. The firm’s signature mining practice also marks it as a popular choice to handle energy and natural resources-related issues. Toronto-based Christopher Steeves steers the group and routinely advises on the tax aspects of corporate restructurings and acquisitions; he additionally has experience in transfer pricing and tax disputes. Alain Ranger and Michael Coburn are also recommended in Montreal and Vancouver respectively.

Responsables de la pratique:

Christopher Steeves

Les références

‘Highly qualified, up to date on all technical aspects, aware of industry practice and proactive.’

‘My experience is mainly with Martin Legault, who is very professional, available and always proposes practical solutions when challenges arise in reviewing and negotiating complex transactions.’

Principaux clients

ACL Services Ltd.

Anjac SAS

ATS Automation Tooling

CGI Inc.

Deciem Beauty Group – Selling Shareholders

DeepGreen Metals

Galaxy Digital Holdings Ltd.

Gold Fields Limited

Golden Star Resources

GrowthCurve Capital

IGM Financial

Intertape Polymer Group Inc.

Metamaterial Inc.

Neo Lithium Corporation

Redlen Technologies

Steris

Principaux dossiers

  • Acted for the selling shareholders in the sale of a majority interest in DECIEM Beauty Group to The Estee Lauder Companies.
  • Advised Metamaterial on its business combination with Torchlight Energy Resources, creating a combined company with a market capitalization of approximately $2bn.
  • Advised ACL Services (doing business as Galvanize) on its $1bn acquisition by Diligent, a private equity-backed governance software company.

Gowling WLG

Gowling WLG‘s tax team was recently bolstered by a pair of lateral hires into Calgary: in September 2021 Lesley Kim joined from Miller Thomson, while tax litigator Dan Misutka joined in January 2022 from Felesky Flynn LLP. Led from Toronto by Paul Carenza, the national group is experienced across a range of contentious and non-contentious matters, including transactional tax, indirect tax, international tax and transfer pricing-related issues. Other key contacts include Ash Gupta, who is noted for corporate tax planning, and tax disputes specialist John Sorensen, both are based in Toronto.

Responsables de la pratique:

Paul Carenza

Principaux clients

Yroo Inc.

1180667 B.C. Unlimited Liability Company

SOL Global Investments

Payfare Inc.

Persist Oil & Gas

Principaux dossiers

  • Advised Leucrotta Exploration on its acquisition by Vermilion Energy.
  • Advised Aazhogan Limited Partnership, a partnership of Rainy River First Nations and BMI Group, on the acquisition of the international toll bridge between Fort Frances, Ontario and International Falls, Minnesota.
  • Acted for the Bonduelle Group on the sale of 65% of Bonduelle Americas Long Life to Fonds de solidarité FTQ and Caisse de dépôt et placement du Québec.

McMillan LLP

Tax lawyers at McMillan LLP demonstrate ‘top-notch technical knowledge combined with the ability to provide practical business advice’, according to clients. The national group is noted for its standalone offerings in advisory and transactional work, and tax dispute resolution; with almost half of its contentious work involving transfer pricing matters. Michael Friedman heads the team from Toronto and brings to bear strong all-round experience in tax planning, transactional tax and transfer pricing. Other key contacts include Todd Miller in Toronto, Steven Sitcoff in Montreal and Calgary-based Ted Thiessen.

Responsables de la pratique:

Michael Friedman

Autres avocats clés:

Ted Thiessen; Todd Miller; Steven Sitcoff

Les références

‘We value the top-notch technical knowledge combined with the ability to provide practical business advice.’

‘We have worked fairly extensively with Michael Friedman and Todd Miller, and both are excellent in terms of client service, and combining excellent technical knowledge with practical, realistic advice.’

Principaux clients

Bank of Tokyo-Mitsubishi

Bank of Montreal

Royal Bank of Canada

Citibank Canada

GE Capital

MasterCard International Incorporated

Honda Motor Company

Tyco International Ltd.

J.P. Morgan Chase & Co.

The Catalyst Capital Group Inc.

Sun Capital Partners, Inc.

Kilmer Group

Fortress Investment Group

Huron Capital Partners

Boehringer Ingelheim

Gruppo Campari

Frontera Energy Corporation

West Fraser Timber Co. Ltd.

Assa Abloy

Principaux dossiers

  • Advised West Fraser Timber Co in connection with its $1bn substantial issuer bid.
  • Advised Frontera Energy Corporation on its offering of $400m in senior unsecured notes.
  • Advised the Government of Canada on its inaugural C$5bn green bond issuance.

Norton Rose Fulbright

Drawing strength from its extensive national and global platform, Norton Rose Fulbright’s tax practice acts for a mix of public and private companies, private equity players and individuals on contentious and non-contentious tax matters. The national group includes well-staffed teams in Canada’s four key commercial centres and is led jointly by Montreal-based litigator Dominic Belley, who has argued over 200 cases, and Dion Legge, who has a focus on transactional tax matters. Other key contacts include Toronto-based Adrienne Oliver and Jules Charette in Montreal, both have an emphasis on corporate tax planning.

Responsables de la pratique:

Dion Legge; Dominic Belley

Les références

‘Norton Rose is a full service multinational firm with top-notch lawyers.’

‘Barry Segal is a brilliant Canadian tax lawyer and is the go-to person for me and many other professionals in my field (tax liability insurance underwriter). He has a deep understanding of seemingly every Canadian tax issue.’

‘We consider the tax group from Norton Rose Fulbright as a part of our team. Lawyers are engaged, hard-working, extremely knowledgeable and always thinking ahead.’

‘I know that if I require the team’s input on something, or simply want to talk it through, lawyers are available on short order and respond quickly with smart, thoughtful responses.’

‘We cannot say enough good things about working with Darren Hueppelsheuser. Not only is he brilliant in all things legal and tax related, he is always attentive, kind and respectful to us as the client, and he treats his team the same way.’

Principaux clients

Tervita Corporation

TerrAscend Corp.

Black Swan Energy Ltd.

SNC-Lavalin Group Inc.

CAE Inc.

GreenFirst Forest Products Inc.

MacDonald Dettwiler and Associates Inc.

Benevity Inc.

HEXO Corp.

Enerflex Ltd.

DHL Network Operations (USA), Inc.

Bombardier Inc.

Brookfield Asset Management and Brookfield Infrastructure

Crescent Point Energy Corp.

Canadian Tire

Royal Bank of Canada

Copenhagen Infrastructure Partners

Canadian National Railway

Principaux dossiers

  • Advised CAE on its proposed $392.5m acquisition of Sabre Corporation’s AirCentre airline operations portfolio.
  • Advised Enerflex on its cross-border stock-for-stock business combination with Exterran Corporation, creating a combined entity with an implied enterprise value of approximately $1.5bn.
  • Advised HEXO Corp on three acquisitions, with an aggregate value in excess of C$1.2bn.

Baker McKenzie

Recognized for its representation of multinational clients, Baker McKenzie‘s Canadian tax team leverages the wider firm’s highly regarded global tax practice to specialize in cross-border work. The compact, yet effective department handles a range of tax planning and contentious matters, with transfer pricing standing as a notable strong suit. Tax litigator Jacques Bernier heads the Toronto-based group and is highly regarded for his transfer pricing expertise. Tax planning partner Alex Pankratz is also noted.

Responsables de la pratique:

Jacques Bernier

Autres avocats clés:

Alex Pankratz

Principaux clients

Embracer Group AB

Express Gold Refining Ltd.

Sprott Mining

Fed-Ex Corporation

Koch Industries

Merck

Equinix

Hertz

Western Digital Corporation

Trimble Navigation Ltd.

Transocean

Affirm Holdings

Bayer

Brunswick

Unilever

Raytheon

Repsol

Microsoft Corporation

Corning, Inc.

Macy’s

Nielsen IQ

Principaux dossiers

  • Acted as tax counsel to Embracer Group, through its subsidiary DECA Games, on its acquisition of IUGO Mobile Entertainment and A Thinking Ape Entertainment.
  • Represented Express Gold Refining (EGR) in ongoing matters before the Tax Court of Canada with respect to approximately C$125m in GST/HST input tax credits claimed by EGR but denied by the CRA.
  • Provided tax support to NielsenIQ in relation to an M&A deal.

Cassels Brock & Blackwell LLP

Cassels Brock & Blackwell LLP boosted its tax planning practice in January 2022 with the hire of new department co-chair Zahra Nurmohamed, who joined in Toronto from KPMG Law in Canada. Calgary-based Douglas Richardson co-heads the group and also has a focus on transactional tax issues. The group handles the full range of M&A, restructuring and investment matters, with its mining expertise ensuring that it is particularly sought after for its experience in resource taxation.

Responsables de la pratique:

Zahra NurmohamedDouglas Richardson

Principaux clients

Cullinan Metals Corp.

Kirkland Lake Gold Ltd.

Sabina Gold & Silver Corp.

Lion Equity Partners

Lithium Americas Corp.

CloudMD Software & Services Inc.

WonderFI Technologies Inc.

SaaS.group

Lundin Mining Corporation

Firehouse Subs (a division of Firehouse Restaurant Group Inc.)

Principaux dossiers

  • Advised Lithium Americas Corp on its acquisition of Millennial Lithium Corp pursuant to a court-approved plan of arrangement under the Business Corporations Act.
  • Acted for Sumeru Equity Partners on its $100m strategic investment in Tasktop Technologies.
  • Acted for Calibre Mining Corp on its acquisition of all of the issued and outstanding common shares of Fiore Gold.

Deloitte Legal Canada LLP

Deloitte Legal Canada LLP handles a significant volume of contentious tax cases, with strong skill sets in domestic and international income tax, the goods and services tax (GST) and the harmonized sales tax (HST), as well as customs-related matters. Up-and-coming tax litigator Olivier Fournier splits his practice between Toronto and Montreal and co-heads the group together with Vancouver-based tax planning partner Joyce Lee, and litigators Joel Scheuerman and Mike Collinge, who are based in Calgary and Toronto respectively.

Autres avocats clés:

Sara McCracken; Ryan Adkin

Les références

‘The team’s knowledge to hand was exceptional, which gave us complete confidence. They were patient as we asked additional questions to understand, even though they had explained it before. They were also responsive and followed up where required.’

‘Olivier Fournier is extremely talented and combines a strong knowledge of tax law with outstanding litigation skills. He is very dedicated with his clients and he is responsive. In my opinion he is one of best tax litigators of his generation in Canada.’

‘Ryan Adkin’s technical knowledge was excellent and he was able to explain complex tax matters and tax legislation in an easily digestible way.’

‘The firm is unique in its combination of technically strong professionals, excellent client service and the ability to collaborate with its accounting counterparts while being an independent legal firm.’

‘The professionals at Deloitte Legal Canada LLP are extremely inquisitive, technically strong and client-service oriented. This is a rare combination of qualities in all the tax professionals I worked with.’

Principaux clients

United Farmers of Alberta Cooperative Limited

BNP Paribas Jersey Trust Corporation Limited

Pier 1 Imports (U.S.), Inc.

MMV Capital Partners Inc.

Principaux dossiers

  • Representing Pier 1 Imports (US) on a customs valuation dispute against the CBSA with respect to the client’s imports to Canada.
  • Representing MMV Capital Partners before the Federal Court of Appeal.
  • Advising BNP Paribas Jersey Trust Corporation on Canadian tax law in relation to a non-resident trust.

Lawson Lundell LLP

Lawson Lundell LLP enjoys a strong reputation for its experience in representing Canada-based institutional investors, including pension plans, on tax matters. The group also frequently advises on the tax structuring of M&A, corporate restructurings, securities offerings and finance transactions, and is additionally equipped to advise on contentious tax issues. Leonard Glass and Reinhold Krahn jointly lead the team from Vancouver. Calgary-based Nancy Diep is noted for her resource tax expertise.

Responsables de la pratique:

Leonard Glass; Reinhold Krahn

Autres avocats clés:

Nancy Diep; Gareth Williams; Max Walker