Business Taxation

We have expertise in all areas of business taxation, including income tax, sales tax, GST, property tax and resource taxation. We regularly advise on the tax aspects and tax structuring of business acquisitions and divestments, private equity fund investments, corporate reorganizations, public securities offerings and commercial lending transactions. Our innovative team of tax lawyers has developed highly sophisticated tax plans for a variety of significant transactions.

When necessary, we also represent our clients in resolving tax disputes with the Canada Revenue Agency, in conducting property tax appeals and in tax litigation.

Each of the members of our tax team has practiced not only as tax lawyers, but also as corporate commercial lawyers. Two of our members also hold and maintain professional accounting designations. This experience enables us to take a uniquely commercial approach to our tax practice. We recognize that tax objectives often need to be balanced against the commercial practicalities of achieving those objectives, and we know when to strike that balance.

Experience

The tax group at Lawson Lundell has extensive experience in domestic and international taxation, mergers & acquisitions, resource taxation, corporate finance, corporate reorganizations, structured finance, and cross border transactions involving Canada, the United States, Mexico, Asia and Europe. Some of the transactions the tax group has advised upon include:

• Advisor to major western Canadian public sector pension plans and government investment entities with respect to investments in various domestic and international private equity funds and investments
• Advisor to a consortium of investors in the acquisition of UK water utility assets with a transaction value in excess of £8 billion
• Advisor to investors in acquisition of US natural gas fired electricity generating assets with a transaction value in excess of $5 billion
• Advisor to investors in multiple acquisition of partnership interests and other US energy related assets with aggregate transaction values in excess of $10 billion
• Advisor to Corix (formerly Terasen Water Utility) and a group of investors in acquisition of water utility assets
• Advisor to an investor group acquiring energy related tank and storage assets in Alberta and Saskatchewan
• Advisor and lead tax legal counsel to Westshore Income Fund in the formation of its income fund which, at the time, was the largest income fund in Canada at a $890 million offering
• Advisor to investors in the acquisition of real estate based assets in Brazil and Mexico
• Advisor to investors in the PRC relating to structuring resource-based investments in Canada and the United States
• Advisor to a joint venture between Japanese and Canadian pulp and paper companies in corporate reorganization of assets with transaction value exceeding $1 billion
• Advisor to a consortium of investors in reorganization of portfolio of investment assets located in Japan
• Lead tax counsel on numerous M&A transactions consistently involving transactions in the hundreds of millions of dollars
• Assisted provincial governments in the drafting and preparation of taxation legislation including legislation relating to the taxation of the mining and resource sectors
• Advisor to sponsors of various Western Canada based private equity and venture capital funds in relation to the tax structuring and formation of those funds
• Advisor on the successful $1.2 billion takeover of Canadian Hotels Income Properties REIT
• Advisor for Canadian and international private equity and venture capital funds with respect to the structuring of their investments in and divestments of various investee entities, including:
  • The acquisition of a North American based specialty food importing and distribution business
  • The making of a minority investment into an oilfield services company
  • The making of a minority investment into an accounts receivable management company
  • The disposition of an industrial products distribution company (natural resource sector)
  • The disposition of a steel products processing and distribution company
  • The acquisition of an industrial valve supply company
  • The making of a minority investment into a building products manufacturing company
  • The making of a minority investment into a wireless goods and services company
  • The disposition of a plastic packaging company
  • The acquisition of a food products manufacturing and distribution company
  • The acquisition of a truck tank and trailer manufacturing company
  • The acquisition of a concrete products manufacturing company
  • The acquisition of a heating systems manufacturing and supply company
  • The making of a minority investment into a consumer products company
  • The acquisition of a rail services company
• Advisor to management with respect to the tax aspects of a management buy-out of an aircraft service company
• Advisor to international insurance entities with respect to the establishment of captive insurance subsidiaries in British Columbia
• Advisor to both issuing corporations and underwriters with respect to various public offering of securities

Team