Biography
Len is a partner in our Vancouver office and is the co-practice group leader of our Tax Law group. Len’s practice focuses on creating tax effective structures for client’s operating Canadian businesses and their succession planning. Len provides similar advice to Canadian businesses that are expanding outside of Canada and non-resident clients who are expanding into Canada. Len also provides tax advice to Canadian pension plans in connection with their acquisitions and divestments both inside and outside of Canada.
Professional Activities
- Canadian Tax Foundation, Member and Former Governor
- Canadian Bar Association (B.C. Branch), Tax Subsection, former Chair
- BCIT Management Studies Department, Former Sessional Lecturer
Recognitions & Rankings
Recognitions & Rankings
- Best Lawyers in Canada: Tax Law, 2015-2025
- Canadian Legal Lexpert Directory: Leading Practitioner for Corporate Tax, 2023-2025
- Martindale-Hubbell International Law Directory: BV Peer Review rated
Experience
Experience
- Advised Chevron Canada Limited on the sale of its interest in the Athabasca Oil Sands Project and the Kaybob Duvernay Shale Gas Project to Canadian Natural Resources Limited for US$6.5 billion.
- 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 direct investments.
- 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 to Canadian real estate funds and related developers.
- Advisor to both issuing corporations and underwriters with respect to various public offering of securities.
- Structure and advise in connection with public company spin-outs and spin-offs.
- Structure run-of-the-river Hydro-electric project.
- Structuring several REITs for U.S. situated real estate.
- Drafted and structured deferred compensation arrangements, including stock option and share appreciation rights for non-resident clients acquiring Canadian businesses.
News & Publications
News & Publications
- 42 Lawson Lundell Lawyers Ranked Across 27 Practice Areas in 2025 Canadian Legal Lexpert Directory, Canadian Legal Lexpert Directory, March 11, 2025
- 83 Lawson Lundell Lawyers Recognised Across 35 Practice Areas in The Best Lawyers in Canada 2025, Best Lawyers in Canada, August 29, 2024
- 46 Lawson Lundell Lawyers Ranked Across 26 Practice Areas in 2024 Canadian Legal Lexpert Directory, Canadian Legal Lexpert Directory, March 5, 2024
- 75 Lawson Lundell Lawyers Recognised Across 34 Practice Areas in The Best Lawyers in Canada 2024, Best Lawyers in Canada, August 24, 2023
- 41 Lawson Lundell Lawyers Ranked Across 24 Practice Areas in 2023 Canadian Legal Lexpert Directory, Canadian Legal Lexpert Directory, March 1, 2023
- 70 Lawson Lundell Lawyers Recognized Across 37 Practice Areas in the Best Lawyers in Canada 2023 , Best Lawyers in Canada, August 25, 2022
- 66 Lawson Lundell Lawyers Recognized Across 36 Practice Areas in the Best Lawyers in Canada® 2022 , Best Lawyers in Canada, August 26, 2021
- 58 Lawson Lundell Lawyers Recognized Across 34 Practice Areas in the Best Lawyers in Canada® 2021 , Best Lawyers in Canada® 2021 Edition, August 27, 2020
- 53 Lawson Lundell Lawyers Recognized Across 32 Practice Areas in The Best Lawyers in Canada® 2020, The Best Lawyers in Canada® 2020 Edition, August 21, 2019
- 50 Lawson Lundell Lawyers Recognized Across 33 Practice Areas in The Best Lawyers in Canada® 2019, The Best Lawyers in Canada® , 13th Edition, August 21, 2018
- Len Glass interviewed on CKNW's the World Today, February 14, 2014
- "Overview of the Differences between the U.S. and Canadian Entity Classification Systems", October 6, 2011, Author
- “Section 80: An Update”, British Columbia Tax Conference Report, Canadian Tax Foundation, 2002, Author
- “Sale of a Business - Purchaser and Vendor Issues”, BC Tax Conference Report, Canadian Tax Foundation, 1999, Author
- “Canadian Inbound Investment with Limited Liability Companies - A Trap for the Unwary”, U.S. publication Tax Notes International, October 26, 1998, Author
Blog Posts
- Rental Builds on the Rise: Federal Government Removes GST on New Rental Constructions, Real Estate Law Blog, October 17, 2023
- Rental Builds on the Rise: Federal Government Removes GST on New Rental Constructions, Business Law Blog, September 19, 2023
- BP Canada: Uncertain Tax Positions and the Importance of Maintaining Privilege, Business Law Blog, September 6, 2015
- Is Your Joint Venture Compliant with the CRA’s New Position on GST/HST Reporting Obligations?, Real Estate Law Blog, December 16, 2014
Speaking Engagements
Speaking Engagements
- "Canada - doing business, transaction taxes, cross-border transactions", Seattle Chapter of the TEI and the University of Washington School of Law 2013 Tax Forum, February 22, 2013, Speaker
- "Overview of Inbound/Outbound Transactions from a Canadian Perspective", International Tax Conference, Washington Society of Certified Professional Accountants (WSCPA), Seattle, WA, April 27, 2012, Speaker
- "Inbound to Canada", International Taxation Seminar, Sterling Education Services, Inc., Seattle, WA, (February 17, 2012), Speaker
- "Outbound to Canada: Recent Developments", International Tax Conference, Washington Society of Certified Professional Accountants (WSCPA), Seattle, WA, May 4, 2011, Speaker
- British Columbia Tax Conference, September 2009, Speaker
- “Business Expansion into Canada – Recent Developments”, May 1-2, 2008, Speaker
- “Tax Equalization Policies and Benefits affecting today’s Global Executives”, Inter-Pacific Bar Association 18th Annual Conference, Los Angeles, California, April 28-30, 2008, Speaker
- “Kettle Inc. comes to Canada distributing kettles in Canada”, Inter-Pacific Bar Association 17th Annual Conference, Beijing, China, April 20-23, 2007, Speaker
- “Tax issues arising from Cross-Border Businesses”, International Taxation Seminar, Seattle Washington, February 8, 2007, Speaker
- “Sift Update – Taxation of Income Funds”, British Columbia Tax Conference Report, Canadian Tax Foundation, 2007, Speaker

* Law Corporation
Assistant Contact
- Tracy Hansen
- Legal Assistant
- T: 604.408.5303
- thansen@lawsonlundell.com
Bar Admissions
- British Columbia (1991)
- Northwest Territories (2002)
Education
University of Manitoba (B.A., 1984)
University of Toronto (LL.B., 1989)