Christopher Anderson

Partner

Christopher Anderson

Christopher Anderson

Partner

Clients trust Chris for his practical advice and his ability to identify the most important issues in their deals.

Chris focuses on Canadian and international tax planning for investment funds, financial institutions, pension funds, mining companies and high-net-worth individuals, including professional athletes and entertainers. He provides tax advice related to cross-border transactions, private and public mergers and acquisitions, reorganizations, debt restructurings, insolvency proceedings, equity compensation plans and spinoffs. Chris also represents taxpayers in disputes with the Canada Revenue Agency and provincial authorities.

Chris chairs the Law Society of Ontario’s Taxation of Real Estate Transactions Conference. He is a co-author of the textbook Canadian Taxation of Trusts. Chris provides pro bono advice to UNITY, an organization that uses arts programming to help youth develop skills for success.

Christopher Anderson

Partner

Clients trust Chris for his practical advice and his ability to identify the most important issues in their deals.

Chris focuses on Canadian and international tax planning for investment funds, financial institutions, pension funds, mining companies and high-net-worth individuals, including professional athletes and entertainers. He provides tax advice related to cross-border transactions, private and public mergers and acquisitions, reorganizations, debt restructurings, insolvency proceedings, equity compensation plans and spinoffs. Chris also represents taxpayers in disputes with the Canada Revenue Agency and provincial authorities.

Chris chairs the Law Society of Ontario’s Taxation of Real Estate Transactions Conference. He is a co-author of the textbook Canadian Taxation of Trusts. Chris provides pro bono advice to UNITY, an organization that uses arts programming to help youth develop skills for success.

Bank of Montreal

Acted for Bank of Montreal and a syndicate of lenders in the establishment of a $275-million revolving credit facility for Jamieson Laboratories Ltd. and its U.S. subsidiary.

Ironbridge Equity Partners

Acted for Ironbridge Equity Partners on the acquisition and related financing of GPS Products Inc., a Canadian based company that designs, engineers and manufactures furniture for the educational market.

Barrick Gold Corporation

Acted for Barrick Gold Corporation in its unsolicited proposal to the Newmont Goldcorp Corporation (Newmont) Board of Directors to merge with Newmont in an all share transaction to combine the world's two largest gold companies. Under the proposal, Barrick shareholders would own approximately 55.9 percent and Newmont shareholders would own approximately 44.1 percent of the combined company with an approximate market capitalization of US$42 billion.

Fortis Inc.

Acted for Fortis Inc. in the sale of its 51% interest in the Waneta Expansion hydroelectric generating facility in British Columbia to Columbia Basin Trust and Columbia Power Corporation for approximately $1 billion.

Barrick Gold Corporation

Acted for Barrick Gold Corporation in its recommended US$18.3-billion share-for-share merger with Randgold Resources Limited. This complex and multijurisdictional transaction created an industry-leading gold company with the greatest concentration of tier one gold assets in the industry and a diversified asset portfolio positioned for growth.

Axium Infrastructure Inc. and The Manufacturers Life Insurance Company

Acted for Axium Infrastructure Inc. and The Manufacturers Life Insurance Company in their joint $1.4-billion acquisition of AltaGas Ltd.'s remaining 55% interest in three hydroelectric projects in northwest British Columbia: the 195 MW Forrest Kerr Hydroelectric Facility, the 66 MW McLymont Creek Hydroelectric Facility and the 16 MW Volcano Creek Hydroelectric Facility.

Canadian Business Growth Fund

Acted for Canadian Business Growth Fund in its investment in Lift Auto Group, a British Columbia-based company and a consolidator of automotive collision repair centres. This is the first investment by the Canadian Business Growth Fund since its inception.

TD Securities Inc. and Merrill Lynch, Pierce, Fenner & Smith Incorporated

Acted as Canadian counsel for the dealer managers, TD Securities Inc. and Merrill Lynch, Pierce, Fenner & Smith Incorporated, in Thomson Reuters' substantial issuer bid/tender offer for up to US$9 billion of its common shares and the subsequent US$2 billion return of capital by Thomson Reuters' effected by way of plan of arrangement.

United Steelworkers Local 8782

Acted for United Steelworkers Local 8782, a limited partner of Legacy Lands Limited Partnership (the Partnership), with respect to the sale of approximately 3,000 acres of land beneficially owned by the Partnership in Hamilton and Nanticoke, Ontario on which Stelco Inc. conducts its manufacturing operations. Stelco granted a $114 million vendor take back mortgage to the Limited Partnership for the purchase price to be used to fund pension and other post-employment benefits to retirees of Stelco.

Gotham Green Partners, LLC

Acted as special tax and insolvency counsel for Gotham Green Partners, LLC, a New York-based private equity firm focused on global cannabis and cannabis-related enterprises, with respect to in its US$50-million investment in iAnthus Capital Holdings, Inc. (iAnthus), consisting of shares and warrants of iAnthus and high-yield senior secured notes of a subsidiary of iAnthus, which are exchangeable for shares of iAnthus. iAnthus owns, operates and partners with licensed cannabis operations throughout the United States.

Morgan Stanley, J.P. Morgan and Deutsche Bank Securities Inc.

Acted as Canadian counsel to a syndicate of underwriters, led by Morgan Stanley, J.P. Morgan and Deutsche Bank Securities, in a US$950-million offering of The Stars Group Inc.'s common shares by way of a treasury and secondary offering in Canada and the United States under the multijurisdictional disclosure system. The net proceeds from the treasury offering were, together with debt financing and cash on hand, to fund the acquisition of Sky Betting & Gaming.

Shareholders of MedReleaf Corp.

Advised the shareholders of MedReleaf Corp. in catalyzing the sale of MedReleaf to Aurora Cannabis Inc., bringing together two of Canada's largest cannabis companies, in an all-share transaction valued at approximately $3.2 billion.

The Cronos Group Inc.

Acted as tax counsel for The Cronos Group Inc. in the creation of Indigenous Roots, a first-of-its-kind joint venture that works with Canadian First Nations to build and operate licensed facilities and to provide medical cannabis to First Nations patients.

The Cronos Group Inc.

Provided tax advice to The Cronos Group Inc., a Canadian licensed producer listed on the Toronto Stock Exchange and NASDAQ, in connection with the formation of a strategic joint venture in Israel for the production, manufacture and global distribution of medical cannabis.

Real estate investment manager

Acted for the vendor in the $32-million acquisition by Fiera Capital Corporation of the 45% interest in Fiera Properties Limited it did not already own. The purchase price consisted of $31.5 million in cash and $500,000 in Fiera Capital shares.

Axium Infrastructure Inc.

Acted for Axium Infrastructure Inc. in its $540-million acquisition of TransCanada's Ontario solar portfolio, consisting of eight facilities totalling approximately 105 MW of installed capacity.

Zinc Oxide LLC

Acted for Zinc Oxide LLC in its acquisition of Zochem Inc. from American Zinc Recycling LLC, creating the largest producer of zinc oxide in North America.

20 VIC Management Inc.

Acted for the shareholders of 20 VIC Management Inc., one of Canada's leading commercial real estate management firms, in the sale of 20 VIC to Cushman & Wakefield.

Ironbridge Equity Partners

Acted for Ironbridge Equity Partners in connection with its acquisition and related financing of Avena Foods Limited, a leading supplier of gluten-free oats to the North American market.

Agnico Eagle Mines Limited

Acted for Agnico Eagle Mines Limited in connection with its US$220-million direct registered offering of common shares to an institutional investor in the United States. The shares were sold pursuant to a cross-border shelf prospectus and prospectus supplement filed under the multi-jurisdictional disclosure system.

Khan Resources Inc.

Acted for Khan Resources Inc. in the proposed acquisition by Arden Holdings Ltd. of all the shares of Khan by way of plan of arrangement.

United Steelworkers Union

Acted as co-counsel on behalf of the United Steelworkers Union in connection with the restructuring of Stelco Inc. under the Companies' Creditors Arrangement Act and the establishment of Legacy Lands L.P.

CASA Energy Services Inc. and West Face Capital Inc.

Acted for CASA Energy Services Inc. (CASA) and its 100% owner, West Face Capital Inc., in connection with an all-stock acquisition of CASA by Performance Energy Services Inc.

Waterton Global Resource Management

Acted as Canadian tax counsel to Waterton Global Resource Management in connection with the launch of its third private equity fund, Waterton Parallel Fund, with total capital commitments of US$725 million.

CAA Sports

Acted as Canadian counsel to CAA Sports, a division of leading entertainment and sports agency Creative Artists Agency (CAA), in connection with its acquisition of ICON Venue Group, an owner's representative and project management firm.

The Manufacturers Life Insurance Company

Acted for The Manufacturers Life Insurance Company in connection with its acquisition of a 49% interest in Q Management LP, the multi-family asset and property management entity of Conundrum Capital Corporation.

Unique Fabricating, Inc.

Acted as Canadian counsel to Unique Fabricating, Inc. in connection with its $27.5-million acquisition of all of the assets of Intasco Corporation and all of the outstanding capital stock of Intasco-USA Inc., Intasco's U.S. affiliate, and in connection with a related US$62-million senior credit facility.

Management Shareholders of Give and Go Prepared Foods Corp.

Acted for the Management Shareholders of Give and Go Prepared Foods Corp., a market leader in the North American bakery industry, in connection with its sale by OMERS Private Equity and Management Shareholders to Thomas H. Lee Partners, L.P.

ISE Inc.

Acted for ISE Inc., a major supplier of ergonomic office and workstation products, in connection with the sale of its business to Workrite Ergonomics, LLC, a division of Knape & Vogt Manufacturing Co., a portfolio company of Wind Point Partners.

WIND Mobile Corp. and its shareholders

Acted for WIND Mobile Corp. (WIND) and its shareholders, including West Face Capital, in connection with the sale of WIND to Shaw Communications Inc. for approximately $1.6 billion.

Ironbridge Equity Partners

Acted for Ironbridge Equity Partners in its acquisition of Advance Engineered Products Ltd.'s tank production and services business under a sale proceeding conducted pursuant to the Companies' Creditors Arrangement Act. The assets purchased also include the mobile vacuum systems business carried on under the Westech Vac Systems name and the metal fabrication and machining business carried on under the Dumur Industries name.

KSV Kofman Inc.

Acted for KSV Kofman Inc. in connection with the purchase of all of the shares of Duff & Phelps Canada Restructuring Inc.

Birch Hill Equity Partners

Acted for Birch Hill Equity Partners in connection with its investment in Sigma Systems, a Toronto-based communications software company.

Waterton Global Resource Management

Acted as Canadian counsel to Waterton Global Resource Management in connection with the launch of its second private equity fund, Waterton Precious Metals Fund II, with total capital commitments of US$1.016 billion.

Fiera Axium Infrastructure Canada II L.P.

Acted for Fiera Axium Infrastructure Canada II L.P. on its 2014 acquisition of an equity interest in the Saint-Robert Bellarmin Wind Projects, which sells power to Hydro-Québec Distribution under a 20-year Power Purchase Agreement, from EDF EN Canada Inc.

West Face Capital Inc.

Acted for West Face Capital Inc. in its acquisition, together with a consortium of investors including Globalive Capital, Tennenbaum Capital Partners and LG Capital Investors, of the interests of VimpelCom Ltd. in Globalive Wireless Management Corp. (doing business as WIND Mobile).

Spear Street Capital, LLC

Acted for Spear Street Capital, LLC in connection with its $305-million purchase of the majority of BlackBerry Limited's real estate holdings in Canada, including its global headquarters in Waterloo, Ontario. BlackBerry sold more than 3 million square feet of space as well as vacant lands, and leased back a portion of the space.

Diversified Global Asset Management Corporation

Acted for Diversified Global Asset Management Corporation, a global manager of hedge funds with more than $6.7 billion in managed and advised assets, in its acquisition by The Carlyle Group. 

Barrick Gold Corporation

Acted as Canadian counsel to Barrick Gold Corporation in connection with Barrick's approximately US$3-billion bought deal public offering and associated tender offer for its outstanding debt securities.

Canada Pension Plan Investment Board

Acted for the Canada Pension Plan Investment Board in connection with the sale to Ivanhoé Cambridge of a 50% interest in Carrefour de l'Estrie shopping centre located in Sherbrooke, Québec, which is the largest shopping centre in Québec's Eastern Townships region, and the resulting joint venture.

Barrick Gold Corporation and Barrick North America Finance LLC

Acted as Canadian counsel for Barrick Gold Corporation and Barrick North America Finance LLC in connection with an offering of US$3-billion of debt securities comprised of US$650-million of notes due 2018 and US$1.5-billion of notes due 2023 of Barrick Gold Corporation and US$850-million of notes due 2043 of Barrick North America Finance LLC.

TELUS Corp.

Advised TELUS Corp. on empty-voting issues arising in connection with Mason Capital Management's opposition to TELUS's proposed collapse of its dual-class share structure.

Shaw Communications Inc.

Acted for Shaw Communications Inc. in connection with the sale by Shaw of Mountain Cablevision, Shaw's cable system in Hamilton, Ontario, to Rogers Communications Inc., an option for Rogers to purchase Shaw's spectrum licenses for advanced wireless service, and the purchase by Shaw of a one-third interest in TVtropolis, a specialty TV network, from Rogers.

Commerz Real Investmentgesellschaft Gmbh

Acted for Commerz Real Investmentgesellschaft Gmbh, for the account of hausInvest, in connection with its extensive Canadian real estate portfolio, including the sale of Stampede Station (Phase I) to Artis Real Estate Investment Trust.

Fronteer Gold Inc.

Acted for Fronteer Gold Inc. in its $2.3-billion acquisition by Newmont Mining Corporation (now known as Newmont Goldcorp Corporation). The transaction was structured as a plan of arrangement providing for cash consideration and the spin off of shares of Pilot Gold Inc., a new TSX-listed company holding exploration assets, to the former shareholders of Fronteer Gold.

Bulletin

Draft Legislation on the Taxation of Stock Options

June 19, 2019 - The federal government has released much anticipated draft legislation proposing changes to the rules relating to the taxation of stock options. The legislative proposals are expected to come into force on January 1, 2020, and to apply to option agreements entered into after 2019. The release, on...

Bulletin

2019 Federal Budget: Tax Highlights

Mar. 19, 2019 - Budget 2019 is the last federal budget of the current Liberal government before the upcoming federal election in October 2019. Tax-related measures are intended to advance the government’s stated priority of creating a fair tax system. Proposals include changes to the employee stock option rules,...

Speaking Engagement

Chair, Law Society of Ontario, Taxation Issues for Real Estate Lawyers 2018; Toronto, ON

Nov. 20, 2018

Bulletin

2018 Federal Budget: Tax Highlights

Feb. 27, 2018 - As anticipated, today’s federal budget (Budget 2018) focuses on a few targeted areas, including the taxation of passive investments made by private corporations, and does not contain any measures in response to the enactment of tax reform in the United States or relating to the OECD BEPS initiative....

Bulletin

Department of Finance Releases Revised Income Splitting Rules

Dec. 13, 2017 - Earlier this year, the Department of Finance released a set of far-reaching proposals affecting the taxation of private businesses and their shareholders. Only Rip Van Winkle missed the firestorm reaction to these proposals from a broad range of affected parties. Ultimately, the Government...

Speaking Engagement

International Fiscal Association Canada, 2017 IFA International Tax Conference, “YIN In-Depth: F/X Essentials”; Toronto, ON

Apr. 25, 2017

Bulletin

2017 Federal Budget: Tax Highlights

Mar. 22, 2017 - The Liberal government’s second budget (Budget 2017) comes during a period of exceptional global political and economic uncertainty. Of particular importance from a Canadian economic and tax policy perspective is the uncertainty about how the Trump administration’s agenda will unfold in the coming...

Guide

Canadian Taxation of Trusts, co-author

Dec. 31, 2016 - (Toronto: Canadian Tax Foundation)

Bulletin

Upcoming Changes to Ontario Land Transfer Tax Rates

Nov. 25, 2016 - The province of Ontario is proposing to increase land transfer tax rates with effect from January 1, 2017. The Building Ontario Up for Everyone Act (Budget Measures), 2016 received first reading on November 16, 2016 and is expected to come into force before the end of the year. For...

Chambers Canada: Canada’s Leading Lawyers for Business—Tax

The Legal 500 Canada—Tax (Recommended)

Lexpert Rising Stars: Leading Lawyers Under 40

The Canadian Legal Lexpert Directory—Corporate Tax

The Best Lawyers in Canada—Tax Law

Expert Guides’ Rising Stars

Bar Admissions

Ontario, 2006

Education

Osgoode Hall Law School, LLB, 2005
University of Toronto, BComm (with High Distinction), 2002

Professional Affiliations

Canadian Tax Foundation

Community Involvement

Canadian Tax Foundation, Toronto Young Practitioners Group Steering Committee
The Law Society of Ontario, Taxation of Real Estate Transactions Conference, chair
UNITY

Teaching Engagements

Chris taught the International Tax Course at Osgoode Hall Law School.

Clients trust Chris for his practical advice and his ability to identify the most important issues in their deals.

Chris focuses on Canadian and international tax planning for investment funds, financial institutions, pension funds, mining companies and high-net-worth individuals, including professional athletes and entertainers. He provides tax advice related to cross-border transactions, private and public mergers and acquisitions, reorganizations, debt restructurings, insolvency proceedings, equity compensation plans and spinoffs. Chris also represents taxpayers in disputes with the Canada Revenue Agency and provincial authorities.

Chris chairs the Law Society of Ontario’s Taxation of Real Estate Transactions Conference. He is a co-author of the textbook Canadian Taxation of Trusts. Chris provides pro bono advice to UNITY, an organization that uses arts programming to help youth develop skills for success.

Bank of Montreal

Acted for Bank of Montreal and a syndicate of lenders in the establishment of a $275-million revolving credit facility for Jamieson Laboratories Ltd. and its U.S. subsidiary.

Ironbridge Equity Partners

Acted for Ironbridge Equity Partners on the acquisition and related financing of GPS Products Inc., a Canadian based company that designs, engineers and manufactures furniture for the educational market.

Barrick Gold Corporation

Acted for Barrick Gold Corporation in its unsolicited proposal to the Newmont Goldcorp Corporation (Newmont) Board of Directors to merge with Newmont in an all share transaction to combine the world's two largest gold companies. Under the proposal, Barrick shareholders would own approximately 55.9 percent and Newmont shareholders would own approximately 44.1 percent of the combined company with an approximate market capitalization of US$42 billion.

Fortis Inc.

Acted for Fortis Inc. in the sale of its 51% interest in the Waneta Expansion hydroelectric generating facility in British Columbia to Columbia Basin Trust and Columbia Power Corporation for approximately $1 billion.

Barrick Gold Corporation

Acted for Barrick Gold Corporation in its recommended US$18.3-billion share-for-share merger with Randgold Resources Limited. This complex and multijurisdictional transaction created an industry-leading gold company with the greatest concentration of tier one gold assets in the industry and a diversified asset portfolio positioned for growth.

Axium Infrastructure Inc. and The Manufacturers Life Insurance Company

Acted for Axium Infrastructure Inc. and The Manufacturers Life Insurance Company in their joint $1.4-billion acquisition of AltaGas Ltd.'s remaining 55% interest in three hydroelectric projects in northwest British Columbia: the 195 MW Forrest Kerr Hydroelectric Facility, the 66 MW McLymont Creek Hydroelectric Facility and the 16 MW Volcano Creek Hydroelectric Facility.

Canadian Business Growth Fund

Acted for Canadian Business Growth Fund in its investment in Lift Auto Group, a British Columbia-based company and a consolidator of automotive collision repair centres. This is the first investment by the Canadian Business Growth Fund since its inception.

TD Securities Inc. and Merrill Lynch, Pierce, Fenner & Smith Incorporated

Acted as Canadian counsel for the dealer managers, TD Securities Inc. and Merrill Lynch, Pierce, Fenner & Smith Incorporated, in Thomson Reuters' substantial issuer bid/tender offer for up to US$9 billion of its common shares and the subsequent US$2 billion return of capital by Thomson Reuters' effected by way of plan of arrangement.

United Steelworkers Local 8782

Acted for United Steelworkers Local 8782, a limited partner of Legacy Lands Limited Partnership (the Partnership), with respect to the sale of approximately 3,000 acres of land beneficially owned by the Partnership in Hamilton and Nanticoke, Ontario on which Stelco Inc. conducts its manufacturing operations. Stelco granted a $114 million vendor take back mortgage to the Limited Partnership for the purchase price to be used to fund pension and other post-employment benefits to retirees of Stelco.

Gotham Green Partners, LLC

Acted as special tax and insolvency counsel for Gotham Green Partners, LLC, a New York-based private equity firm focused on global cannabis and cannabis-related enterprises, with respect to in its US$50-million investment in iAnthus Capital Holdings, Inc. (iAnthus), consisting of shares and warrants of iAnthus and high-yield senior secured notes of a subsidiary of iAnthus, which are exchangeable for shares of iAnthus. iAnthus owns, operates and partners with licensed cannabis operations throughout the United States.

Morgan Stanley, J.P. Morgan and Deutsche Bank Securities Inc.

Acted as Canadian counsel to a syndicate of underwriters, led by Morgan Stanley, J.P. Morgan and Deutsche Bank Securities, in a US$950-million offering of The Stars Group Inc.'s common shares by way of a treasury and secondary offering in Canada and the United States under the multijurisdictional disclosure system. The net proceeds from the treasury offering were, together with debt financing and cash on hand, to fund the acquisition of Sky Betting & Gaming.

Shareholders of MedReleaf Corp.

Advised the shareholders of MedReleaf Corp. in catalyzing the sale of MedReleaf to Aurora Cannabis Inc., bringing together two of Canada's largest cannabis companies, in an all-share transaction valued at approximately $3.2 billion.

The Cronos Group Inc.

Acted as tax counsel for The Cronos Group Inc. in the creation of Indigenous Roots, a first-of-its-kind joint venture that works with Canadian First Nations to build and operate licensed facilities and to provide medical cannabis to First Nations patients.

The Cronos Group Inc.

Provided tax advice to The Cronos Group Inc., a Canadian licensed producer listed on the Toronto Stock Exchange and NASDAQ, in connection with the formation of a strategic joint venture in Israel for the production, manufacture and global distribution of medical cannabis.

Real estate investment manager

Acted for the vendor in the $32-million acquisition by Fiera Capital Corporation of the 45% interest in Fiera Properties Limited it did not already own. The purchase price consisted of $31.5 million in cash and $500,000 in Fiera Capital shares.

Axium Infrastructure Inc.

Acted for Axium Infrastructure Inc. in its $540-million acquisition of TransCanada's Ontario solar portfolio, consisting of eight facilities totalling approximately 105 MW of installed capacity.

Zinc Oxide LLC

Acted for Zinc Oxide LLC in its acquisition of Zochem Inc. from American Zinc Recycling LLC, creating the largest producer of zinc oxide in North America.

20 VIC Management Inc.

Acted for the shareholders of 20 VIC Management Inc., one of Canada's leading commercial real estate management firms, in the sale of 20 VIC to Cushman & Wakefield.

Ironbridge Equity Partners

Acted for Ironbridge Equity Partners in connection with its acquisition and related financing of Avena Foods Limited, a leading supplier of gluten-free oats to the North American market.

Agnico Eagle Mines Limited

Acted for Agnico Eagle Mines Limited in connection with its US$220-million direct registered offering of common shares to an institutional investor in the United States. The shares were sold pursuant to a cross-border shelf prospectus and prospectus supplement filed under the multi-jurisdictional disclosure system.

Khan Resources Inc.

Acted for Khan Resources Inc. in the proposed acquisition by Arden Holdings Ltd. of all the shares of Khan by way of plan of arrangement.

United Steelworkers Union

Acted as co-counsel on behalf of the United Steelworkers Union in connection with the restructuring of Stelco Inc. under the Companies' Creditors Arrangement Act and the establishment of Legacy Lands L.P.

CASA Energy Services Inc. and West Face Capital Inc.

Acted for CASA Energy Services Inc. (CASA) and its 100% owner, West Face Capital Inc., in connection with an all-stock acquisition of CASA by Performance Energy Services Inc.

Waterton Global Resource Management

Acted as Canadian tax counsel to Waterton Global Resource Management in connection with the launch of its third private equity fund, Waterton Parallel Fund, with total capital commitments of US$725 million.

CAA Sports

Acted as Canadian counsel to CAA Sports, a division of leading entertainment and sports agency Creative Artists Agency (CAA), in connection with its acquisition of ICON Venue Group, an owner's representative and project management firm.

The Manufacturers Life Insurance Company

Acted for The Manufacturers Life Insurance Company in connection with its acquisition of a 49% interest in Q Management LP, the multi-family asset and property management entity of Conundrum Capital Corporation.

Unique Fabricating, Inc.

Acted as Canadian counsel to Unique Fabricating, Inc. in connection with its $27.5-million acquisition of all of the assets of Intasco Corporation and all of the outstanding capital stock of Intasco-USA Inc., Intasco's U.S. affiliate, and in connection with a related US$62-million senior credit facility.

Management Shareholders of Give and Go Prepared Foods Corp.

Acted for the Management Shareholders of Give and Go Prepared Foods Corp., a market leader in the North American bakery industry, in connection with its sale by OMERS Private Equity and Management Shareholders to Thomas H. Lee Partners, L.P.

ISE Inc.

Acted for ISE Inc., a major supplier of ergonomic office and workstation products, in connection with the sale of its business to Workrite Ergonomics, LLC, a division of Knape & Vogt Manufacturing Co., a portfolio company of Wind Point Partners.

WIND Mobile Corp. and its shareholders

Acted for WIND Mobile Corp. (WIND) and its shareholders, including West Face Capital, in connection with the sale of WIND to Shaw Communications Inc. for approximately $1.6 billion.

Ironbridge Equity Partners

Acted for Ironbridge Equity Partners in its acquisition of Advance Engineered Products Ltd.'s tank production and services business under a sale proceeding conducted pursuant to the Companies' Creditors Arrangement Act. The assets purchased also include the mobile vacuum systems business carried on under the Westech Vac Systems name and the metal fabrication and machining business carried on under the Dumur Industries name.

KSV Kofman Inc.

Acted for KSV Kofman Inc. in connection with the purchase of all of the shares of Duff & Phelps Canada Restructuring Inc.

Birch Hill Equity Partners

Acted for Birch Hill Equity Partners in connection with its investment in Sigma Systems, a Toronto-based communications software company.

Waterton Global Resource Management

Acted as Canadian counsel to Waterton Global Resource Management in connection with the launch of its second private equity fund, Waterton Precious Metals Fund II, with total capital commitments of US$1.016 billion.

Fiera Axium Infrastructure Canada II L.P.

Acted for Fiera Axium Infrastructure Canada II L.P. on its 2014 acquisition of an equity interest in the Saint-Robert Bellarmin Wind Projects, which sells power to Hydro-Québec Distribution under a 20-year Power Purchase Agreement, from EDF EN Canada Inc.

West Face Capital Inc.

Acted for West Face Capital Inc. in its acquisition, together with a consortium of investors including Globalive Capital, Tennenbaum Capital Partners and LG Capital Investors, of the interests of VimpelCom Ltd. in Globalive Wireless Management Corp. (doing business as WIND Mobile).

Spear Street Capital, LLC

Acted for Spear Street Capital, LLC in connection with its $305-million purchase of the majority of BlackBerry Limited's real estate holdings in Canada, including its global headquarters in Waterloo, Ontario. BlackBerry sold more than 3 million square feet of space as well as vacant lands, and leased back a portion of the space.

Diversified Global Asset Management Corporation

Acted for Diversified Global Asset Management Corporation, a global manager of hedge funds with more than $6.7 billion in managed and advised assets, in its acquisition by The Carlyle Group. 

Barrick Gold Corporation

Acted as Canadian counsel to Barrick Gold Corporation in connection with Barrick's approximately US$3-billion bought deal public offering and associated tender offer for its outstanding debt securities.

Canada Pension Plan Investment Board

Acted for the Canada Pension Plan Investment Board in connection with the sale to Ivanhoé Cambridge of a 50% interest in Carrefour de l'Estrie shopping centre located in Sherbrooke, Québec, which is the largest shopping centre in Québec's Eastern Townships region, and the resulting joint venture.

Barrick Gold Corporation and Barrick North America Finance LLC

Acted as Canadian counsel for Barrick Gold Corporation and Barrick North America Finance LLC in connection with an offering of US$3-billion of debt securities comprised of US$650-million of notes due 2018 and US$1.5-billion of notes due 2023 of Barrick Gold Corporation and US$850-million of notes due 2043 of Barrick North America Finance LLC.

TELUS Corp.

Advised TELUS Corp. on empty-voting issues arising in connection with Mason Capital Management's opposition to TELUS's proposed collapse of its dual-class share structure.

Shaw Communications Inc.

Acted for Shaw Communications Inc. in connection with the sale by Shaw of Mountain Cablevision, Shaw's cable system in Hamilton, Ontario, to Rogers Communications Inc., an option for Rogers to purchase Shaw's spectrum licenses for advanced wireless service, and the purchase by Shaw of a one-third interest in TVtropolis, a specialty TV network, from Rogers.

Commerz Real Investmentgesellschaft Gmbh

Acted for Commerz Real Investmentgesellschaft Gmbh, for the account of hausInvest, in connection with its extensive Canadian real estate portfolio, including the sale of Stampede Station (Phase I) to Artis Real Estate Investment Trust.

Fronteer Gold Inc.

Acted for Fronteer Gold Inc. in its $2.3-billion acquisition by Newmont Mining Corporation (now known as Newmont Goldcorp Corporation). The transaction was structured as a plan of arrangement providing for cash consideration and the spin off of shares of Pilot Gold Inc., a new TSX-listed company holding exploration assets, to the former shareholders of Fronteer Gold.

Bulletin

Draft Legislation on the Taxation of Stock Options

June 19, 2019 - The federal government has released much anticipated draft legislation proposing changes to the rules relating to the taxation of stock options. The legislative proposals are expected to come into force on January 1, 2020, and to apply to option agreements entered into after 2019. The release, on...

Bulletin

2019 Federal Budget: Tax Highlights

Mar. 19, 2019 - Budget 2019 is the last federal budget of the current Liberal government before the upcoming federal election in October 2019. Tax-related measures are intended to advance the government’s stated priority of creating a fair tax system. Proposals include changes to the employee stock option rules,...

Speaking Engagement

Chair, Law Society of Ontario, Taxation Issues for Real Estate Lawyers 2018; Toronto, ON

Nov. 20, 2018

Bulletin

2018 Federal Budget: Tax Highlights

Feb. 27, 2018 - As anticipated, today’s federal budget (Budget 2018) focuses on a few targeted areas, including the taxation of passive investments made by private corporations, and does not contain any measures in response to the enactment of tax reform in the United States or relating to the OECD BEPS initiative....

Bulletin

Department of Finance Releases Revised Income Splitting Rules

Dec. 13, 2017 - Earlier this year, the Department of Finance released a set of far-reaching proposals affecting the taxation of private businesses and their shareholders. Only Rip Van Winkle missed the firestorm reaction to these proposals from a broad range of affected parties. Ultimately, the Government...

Speaking Engagement

International Fiscal Association Canada, 2017 IFA International Tax Conference, “YIN In-Depth: F/X Essentials”; Toronto, ON

Apr. 25, 2017

Bulletin

2017 Federal Budget: Tax Highlights

Mar. 22, 2017 - The Liberal government’s second budget (Budget 2017) comes during a period of exceptional global political and economic uncertainty. Of particular importance from a Canadian economic and tax policy perspective is the uncertainty about how the Trump administration’s agenda will unfold in the coming...

Guide

Canadian Taxation of Trusts, co-author

Dec. 31, 2016 - (Toronto: Canadian Tax Foundation)

Bulletin

Upcoming Changes to Ontario Land Transfer Tax Rates

Nov. 25, 2016 - The province of Ontario is proposing to increase land transfer tax rates with effect from January 1, 2017. The Building Ontario Up for Everyone Act (Budget Measures), 2016 received first reading on November 16, 2016 and is expected to come into force before the end of the year. For...

Chambers Canada: Canada’s Leading Lawyers for Business—Tax

The Legal 500 Canada—Tax (Recommended)

Lexpert Rising Stars: Leading Lawyers Under 40

The Canadian Legal Lexpert Directory—Corporate Tax

The Best Lawyers in Canada—Tax Law

Expert Guides’ Rising Stars

Bar Admissions

Ontario, 2006

Education

Osgoode Hall Law School, LLB, 2005
University of Toronto, BComm (with High Distinction), 2002

Professional Affiliations

Canadian Tax Foundation

Community Involvement

Canadian Tax Foundation, Toronto Young Practitioners Group Steering Committee
The Law Society of Ontario, Taxation of Real Estate Transactions Conference, chair
UNITY

Teaching Engagements

Chris taught the International Tax Course at Osgoode Hall Law School.