Tax partner. Practises in all areas of taxation, including income taxation, commodity taxation, and tax dispute resolution. Extensive experience in income tax and commodity tax dispute resolution. Represented clients in proposed assessments and reassessments made by provincial and federal authorities such as the CRA and the Minister of Finance (Ontario). Has represented clients at SCC, FCA, TCC, and CITT. Commodity tax practice includes harmonized sales tax, land transfer tax, excise duty, and provincial sales tax planning in stand-alone transactions, business acquisitions, mergers, and restructurings. Expertise in most areas of income tax planning including M&A, corporate reorganizations, international acquisitions, and financings. Counsel to BCE Inc. in its takeover of Bell Aliant Inc. Counsel to the Pan-Canadian Investors Committee in the successful $32 billion restructuring of the Canadian ABCP market; Onex Corporation in its $5 billion acquisition of WestJet Airlines; and Cineplex in its $2.8 billion proposed acquisition by Cineworld. Has acted for various levels of government on infrastructure projects including providing income tax and commodity tax advice in connection with the creation and subsequent sale of Highway 407. Member of CTF, IFA, and CBA.
Nelson Education Ltd. (Nelson), Canada’s leading education publishing company, completed a sale of substantially all of its assets to 682534 N.B. Inc., now operating as Nelson Education Ltd., in exchange for the compromise and release of approximately US$270 million of first lien secured debt obligations.