Clients count on Kim for excellent service and advice that combine strong technical expertise with a business-minded approach.
With a practice focusing on corporate tax planning, Kim advises on the tax aspects of mergers and acquisitions, corporate reorganizations, corporate finance, partnerships, trusts, real estate and cross-border transactions. She works with companies of all sizes, across all industry sectors. Kim also advocates for clients to resolve tax disputes with the Canada Revenue Agency.
Blue Wolf Capital Partners LLC
Acted as Canadian counsel to Blue Wolf Capital Partners LLC on the acquisition and related financing of a majority stake in The State Group Inc., a leading North American multi-trade industrial and specialty services contractor.
Acting for Fortis Inc. in its $500-million at-the-market public offering of common shares, which will be sold through the Toronto Stock Exchange, the New York Stock Exchange or on any other marketplace in Canada or the United States on which the common shares are traded.
Agnico Eagle Mines Limited
Acting for Agnico Eagle Mines Limited in its acquisition of all of the exploration assets of Canadian Malartic Corporation, including the Kirkland Lake and Hammond Reef projects, for an aggregate purchase price of US$325 million.
Brio Gold Inc.
Acted for Brio Gold Inc. in the US$264-million unsolicited takeover bid by Leagold Mining Corporation for all of the issued and outstanding shares of Brio Gold.
Breton Hill Capital Ltd.
Acted for Breton Hill Capital Ltd., a Canadian investment firm managing approximately US$2 billion in client assets, in its sale to Neuberger Berman Group LLC, a global, independent, employee-owned investment manager.
Major unitholder of OneREIT
Acted as tax counsel to a major unitholder of OneREIT, in its $1.1-billion acquisition by SmartREIT and Strathallen Acquisitions Inc. Davies also acted for SmartREIT in this acquisition on corporate and real estate matters.
Acted for Fortis Inc. in connection with its issuance of an aggregate principal amount of approximately US$2 billion of registered notes in exchange for notes previously issued to U.S. investors on a private placement basis. The new notes issued as a result of the exchange offer were qualified by a prospectus supplement under a cross-border shelf prospectus filed under the multi-jurisdictional disclosure system.
Desjardins Capital Markets and National Bank Financial
Acted for a syndicate of underwriters co-led by Desjardins Capital Markets and National Bank Financial on a $55-million bought deal public offering of trust units of Nexus REIT and a concurrent private placement of $15 million.
Brio Gold Inc.
Acted for Brio Gold Inc. in connection with an $80-million secondary offering of common shares.
Atlas Holdings LLC
Acted for Atlas Holdings in connection with Atlas's acquisition of an 80% equity interest in Millar Western Forest Products and Atlas's exchange of high-yield notes for new secured high-yield notes as the supporting noteholder for Millar Western's US$210-million note exchange transaction. The note exchange transaction was implemented under a plan of arrangement under the Canada Business Corporations Act and, together with Atlas's subsequent equity investment by way of a debt for share exchange transaction, significantly reduced Millar Western's indebtedness and strengthened its financial position, enhancing its ability to respond to and capitalize on developments in the forest products industry.
Canadian Taxation of Trusts, co-author
Dec. 31, 2016 - (Toronto: Canadian Tax Foundation)
Non-Resident Trusts: Selected Interpretive and Planning Issues – Part II, co-author
Dec. 31, 2016 - Canadian Tax Journal, Vol. 64, No. 3
Non-Resident Trusts: Selected Interpretive and Planning Issues – Part I, co-author
Nov. 30, 2016 - Canadian Tax Journal, Vol. 64, No. 2
2016 Federal Budget: Tax Highlights
Mar. 22, 2016 - The new Liberal government’s first budget (Budget 2016) has been the subject of anticipation and speculation, much of it apprehensive. Unusually, Budget 2016 is noteworthy for what it does not contain. Budget 2016 does not introduce changes to increase the tax rate on employee stock option...
Canadian Tax Foundation, annual conference workshop, “Dealing with Mistakes in a Tax Practice”
Nov. 01, 2013
Federated Press, Structuring Direct Investments Course, “Use of a Netherlands Holding Company”
Jan. 01, 2013
The Law Society of Upper Canada, Taxation Issues in Real Estate Transactions Course, “Principal Income Tax and HST Considerations Related to Real Estate in Corporation Reorganizations”
Nov. 01, 2012
Foreign Mergers and “Demergers” Under Recent Canadian Proposals, co-author
Feb. 10, 2012 - Tax Management International Journal, Vol. 41, No. 2