Education

University of Western Ontario, BA, 1982 University of Western Ontario, MBA, 1988 University of British Columbia, LLB, 1992, gold medallist 

Bar Admissions

British Columbia, 1993 Ontario, 2004 

Thomas A. Bauer

Partner
Co-Head of Tax Department

T: 416.777.6540 / E: bauert@bennettjones.com

Toronto

Thomas Bauer is co-Head of the firm's tax group. He has extensive experience advising clients on income tax matters, with particular emphasis on mergers and acquisitions, corporate reorganizations, debt restructuring, cross-border transactions and investments, capital markets and structured financings.

Thomas also represents clients in disputes with the Canada Revenue Agency, both at the audit and appeals levels, and has appeared as counsel in numerous cases before the Tax Court of Canada and Federal Court.

As reported in Chambers Global: The World's Leading Lawyers for Business, clients recognize Thomas for "his great job of solving complex tax issues" and "a balanced and articulate approach to tax risks", and appreciate that "his litigation background is very helpful when developing tax plans".

As reported in Who's Who Legal: Canada, Thomas garners "a lot of respect" among peers who say he is a "brilliant practitioner".

Thomas is a former member of the Joint Committee on Taxation of the Canadian Bar Association and the Chartered Professional Accountants of Canada, and a member of the editorial board of the Canadian Tax Journal. He is also a member of the Canadian Tax Foundation and International Fiscal Association, and a frequent speaker on tax matters at conferences and seminars across Canada.

Select Experience

• Argonaut Gold in its sale to Alamos Gold representing an enterprise value of US$555 million and in its concurrent spin-out of its US and Mexico assets into a new junior gold producer, Florida Canyon Gold
• Florida Canyon Gold in its sale to Integra Resources by way of a court approved plan of arrangement for implied consideration of approximately C$95 million
• Amaroq Minerals Ltd. in its US$50.9-million senior secured package debt financing consisting of convertible notes and revolving credit facilities
• Gold Flora, LLC in its business combination with TPCO Holding Corp. (The Parent Company), to create a leading vertically-integrated California cannabis company
• Acquisition of IBI Group Inc. by Arcadis NV for $873 million via a plan of arrangement
• Extendicare Inc. in the $307.5-million sale of its retirement living operations comprised of 1,048 retirement living suites across 11 retirement communities located in Ontario and Saskatchewan, to Sienna-Sabra LP, a partnership formed between Sienna Senior Living Inc. (TSX: SIA.TO) and SABRA Healthcare REIT (NASDAQ: SBRA)
• Stoneway Capital Corp. in connection with its successful restructuring under chapter 11 of the United States Bankruptcy Act, together with a concurrent plan of arrangement under the Canada Business Corporations Act
• Osisko Development Corp. in connection with its acquisition of Tintic Consolidated Metals LLC, which owns the producing Trixie test mine as well as mineral claims covering more than 17,000 acres (including over 14,200 acres of which are patented) in Central Utah’s historic Tintic Mining District.  
• Gateway Casinos & Entertainment Limited in connection with a US$1.25 billion Senior Secured Term Loan B issuance to refinance its capital structure and fund cash to the balance sheet.   
• Harvest Health & Recreation Inc., in the US $2.1-billion sale of all of its issued and outstanding shares to Trulieve Cannabis Corp. by way of a court approved statutory plan of arrangement
• Premier Gold Mines Limited ("Premier") in connection with its acquisition by Equinox Gold Mines pursuant to a statutory plan of arrangement, which also included the spin-out by Premier of its U.S. gold properties to a newly-formed publicly-traded subsidiary, i-80 Gold Corp
• Vale Canada Limited in connection with the sale of its 95% ownership interest in Vale Nouvelle-Caledonia SAS, which developed and owns the Goro nickel project in the French Territory of New Caledonia, one of the largest nickel and cobalt mining operations in the world
• Osisko Gold Royalties Ltd in connection with the spin-out of its mining assets and certain marketable securities to form "Osisko Development Corp.", a newly-listed issuer on the TSX Venture Exchange, by way of a reverse takeover of Barolo Ventures Corp., and concurrent private placements of subscription receipts and flow-through shares for aggregate gross proceeds of over $250 million, and an implied market capitalization of approximately $1 billion
• GTWY Holdings Limited, the holding company for Gateway Casinos & Entertainment Limited, one of the largest and most diversified gaming and entertainment companies in Canada, in connection with a proposed business combinations with Leisure Acquisition Corp., a special purpose acquisition company whose shares are listed on NASDAQ, jwhereby Leisure will merge into a wholly-owned subsidiary of GTWY in a transaction with a pro forma enterprise valuation of approximately US$1.115 billion (C$1.463 billion)
• CF Acquisition Corp. VI, a special purpose acquisition company (SPAC) sponsored by Cantor Fitzgerald, as Canadian counsel on its business combination with Rumble Inc., a high growth neutral video distribution platform with an international user/subscriber base, valued at an initial enterprise value of US$2.1-billion
• Clover Leaf Seafoods, in the restructuring of the Bumble Bee group of companies pursuant to concurrent proceedings under the Companies' Creditors Arrangement Act and US chapter 11 bankruptcy proceedings
• Katanga Mining Limited, in its $7.6-billion rights offering financing backstopped by Glencore to fund debt repayment to Glencore
• Osisko Gold Royalties, in its $338-million acquisition of Barkerville Gold Mines pursuant to a Plan of Arrangement
• McCowan & Associates, in its $102-million acquisition of all of the remaining issued and outstanding trust units of Partners REIT not previously owned by it, pursuant to a Plan of Arrangement
• Solus Alternative Asset Management, in the restructuring of Jack Cooper Transport pursuant to concurrent proceedings under the Companies' Creditors Arrangement Act and US chapter 11 bankruptcy proceedings
• FTI Consulting, in its role as court-appointed monitor, in the restructuring of Payless Shoes pursuant to the Companies' Creditors Arrangement Act
• Special Committee of the Board of Summit Industrial Income REIT, in the internalization of its asset and property management functions
• Crius Energy Trust, in the US$468 million sale of its US business to Vistra Energy
• A group of funds managed by a large US financial institution, in a 50% ownership interest in a significant Canadian infrastructure asset
• The Ad Hoc Committee of Unsecured Debtholders in the US$4 billion recapitalization of Concordia International Corp
• Klondex Mines Ltd., in its US$462-million acquisition by Hecla Mining Company pursuant to a Plan of Arrangement
• Havilah Mining Corporation, in its US$52-million spin-out from Klondex Mines Ltd. including a concurrent equity subscription by Hecla Mining Company pursuant to a Plan of Arrangement
• Extendicare, in its $126.5-million public offering of 5.00% convertible unsecured subordinated debentures due April 30, 2025
• Osisko Gold Royalties Ltd, in the acquisition of a high-quality precious metals portfolio of assets consisting of 74 royalties, streams and precious metal offtakes from Orion Mine Finance Group in exchange for total consideration of $1.125 billion, consisting of $675 million cash and the issuance of 30,906,594 shares of Osisko
• Crius Energy Trust, in its acquisition of U.S. Gas & Electric, Inc. for US$172.5 million and its bought deal offering of C$116.5 million of trust units to fund a portion of the purchase price
• Crius Energy Trust, in the acquisition of the remaining membership units of Crius Energy, LLC for an implied transaction value of $189.4 million and its bought deal offering of $72.5 million of trust units to fund a portion of the purchase price. 
• Stantec Inc., in its $1.25-billion credit facilities to finance, in part, the successful acquisition of MWH Global, Inc. for approximately US$793 million
• Oban Mining Corporation, in its acquisition of NioGold Mining Corp. pursuant to a court approved plan of arrangement
• TransCanada Corporation, in its acquisition of Columbia Pipeline Group, Inc. for US$13 billion
• First Lien lenders, in the restructuring and reorganization of Nelson Education Ltd. under the Companies' Creditors Arrangement Act
• Ontario Teachers' Pension Plan, in its $3.3-billion acquisition of Heritage Royalty Limited Partnership, a former subsidiary of Cenovus Energy Inc. holding a broad portfolio of oil and gas royalties in Western Canada
• Crius Energy Trust, in its $46.1-million bought deal short form prospectus offering for the primary purpose of increasing its ownership in Crius Energy, LLC
• Extendicare Inc., in the sale of substantially all of its nursing, rehabilitative and assisted living business in the United States to a group of investors led by Formation Capital, LLC, for US$870 million
• Cheung Kong (Holdings) Limited and Hutchison Whampoa Limited, in a $84-billion (implied enterprise value) reorganization and combination of their respective businesses and the separation of their non- property and property businesses into two new Hong Kong-listed companies, CK Hutchison Holdings Limited and Cheung Kong Property Holdings Limited. The transaction also involved a transfer of approximately 6% percent of the shares of Husky Energy Inc.
• Oban Mining Corporation, in its combination with Eagle Hill Exploration Corporation, Ryan Gold Corp. and Corona Gold Corporation
• Noront Resources Ltd., in its acquisition of chromite properties in the Ring of Fire mineral region in northern Ontario from certain subsidiaries of Cliffs Natural Resources Inc.
• Special Committee of Silver Bullion Trust, in the Trust's successful defense against a dissident unitholder meeting requisition and subsequent proxy contest
• Special Committee of Central GoldTrust, in the Trust's successful defense against a dissident unitholder proposal and subsequent proxy contest
• Premier Gold Mines Limited, in its 50/50 partnership with Centerra Gold Inc. for the joint ownership and development of Premier's Trans-Canada Property
• Osisko Gold Royalties Ltd., in its business combination to acquire Virginia Mines Inc. for approximately $461 million
• Underwriters of Transeastern Power Trust led by Canaccord Genuity Corp., in Transeastern's initial public offering of trust units and convertible debentures
• VimpelCom Ltd., in the disposition of its debt and equity interests in the Globalive group of companies in Canada, including Globalive Wireless Management Corp. (WIND Mobile)
• Royal Host Inc., in its acquisition by Holloway Lodging Corporation by way of plan of arrangement in a transaction valued at approximately $157 million
• Underwriting syndicate lead by RBC Dominion Securities Inc., in public offering of $744,595,000 principal amount of auto loan receivables-backed notes issued by Canadian Capital Auto Receivables Asset Trust II
• Underwriting syndicate led by Merrill Lynch Canada Inc., in a public offering of $694,444,000 principal amount of auto loan receivables-backed notes issued by Canadian Capital Auto Receivables Asset Trust II
• Underwriting syndicate lead by Scotia Capital Inc., in a public offering of $1,263,000,000 principal amount of auto loan receivables-backed notes issued by Canadian Capital Auto Receivables Asset Trust II
• OneRoof Energy, Inc., a California-based solar finance provider, with its cross border IPO and concurrent listing on the TSX Venture Exchange through a qualifying transaction with Carlaw Capital IV Inc.
• Osisko Mining Corporation, in its response to Goldcorp Inc's unsolicited offer and subsequent agreement with Yamana Gold Inc. and Agnico Eagle Mines Limited to jointly acquire 100% of Osisko's issued and outstanding common shares for total consideration of $3.9 billion
• Underwriters syndicate led by RBC and BMO, in the offering of $465 million of receivable-backed notes by CNH Capital Canada Receivables Trust
• Gateway Casinos & Entertainment Limited, in its $200-million high yield note offering in Canada and the U.S. as part of a $510-million refinancing
• Clarke Inc., in the sale of its freight transportation business for net proceeds of approximately $100.5 million
• Lead investor in the completion of a private placement by Xplornet Communications Inc., of $123.0 million of 13.0% unsecured notes due 2021 and $25.0 million of preference shares
• Mubadala Development Company, in its acquisition of all of Global Alumina Corporation's interest in Guinea Alumina Corporation
• Threshold Power Trust, in its proposed initial public offering of trust units
• Crius Energy Trust, in its $100-million initial public offering of trust units
• MTN Noteholders, in the $2.4-billion recapitalization of Yellow Media Inc. pursuant to the Canada Business Corporations Act.
• Extendicare Real Estate Investment Trust, in its conversion from an income trust structure to a corporate structure by way of a plan of arrangement
• Precision Castparts Corp., in its acquisition of Centra Industries
• Mill City Capital LP, in its acquisition of Havlik International Machinery Inc. from Havlik Holdings Inc.
• Sterling Group, in its acquisition of the Liqui-Box Corporation from DuPont
• Lenders syndicate in the US$4.0-billion revolving credit facility for Barrick Gold Corporation
• Argent Energy Trust, in its initial public offering of trust units
• Glencore International AG, in its $475-million offer to acquire an indirect interest in the Mina Junta copper project from CST Mining Group
• Lenders syndicate in a US $1.25-billion credit facility for Cameco Corp
• Meridian Credit Union, in its merger with Desjardins Credit Union to create Ontario's largest credit union with 263,000 members and $8 billion in assets under management
• Official Committee of Unsecured Creditors of AbitibiBowater, in the CCAA restructuring of AbitibiBowater
• Thermo Fisher Scientific Inc., in its acquisition of Fermentas International Inc.
• Underwriting syndicate lead by Scotia Capital Inc., in a public offering of $540,820,000 principal amount of auto loan receivables-backed notes issued by Canadian Capital Auto Receivables Asset Trust II
• Underwriters syndicate, in the offering of up to $3 billion of asset-backed notes by Master Credit Card Trust
• Underwriting syndicate lead by BMO Nesbitt Burns Inc., in a public offering of $1,283,719,317 billion principal amount of credit card receivables-backed notes issued by Master Credit Card Trust
• Selling agents, in the offering of $1.263 billion of auto loan receivables-backed notes by Canadian Capital Auto Receivables Asset Trust III
• Extendicare Real Estate Investment Trust, in its $86.3-million offering of trust units
• CUNA Mutual Group, in its acquisition by Co-operators Life Insurance and Central 1 Credit Union
• TELUS Corporation, in its $1-billion MJDS offering of unsecured notes
• Riverstone Holdings LLC, in its agreement to acquire Gibson Energy Holdings, Inc. from Hunting Plc for a purchase price of $1.25 billion and related financing
• Extendicare Real Estate Investment Trust, in its $126.6-million offering of trust units and 7.25 percent convertible unsecured subordinated debentures
• SSAB, in its sale of the IPSCO Tubulars business to Evraz for US$4.025 billion
• TELUS Corporation, in its approximately $763-million acquisition of Emergis Inc.
• OJSC Russian Machines, a wholly-owned subsidiary of Basic Element, in its $1.5-billion investment in Magna International Inc.
• Alliance Atlantis Communications Inc., in the $2.3-billion sale of all the outstanding shares of the company by way of plan of arrangement to Canwest, Goldman Sachs Capital Partners and EdgeStone Capital Partners
• WCE Holdings Inc., in the sale of the Winnipeg Commodity Exchange to Intercontinental Exchange, Inc. by way of plan of arrangement
• SSAB corporation, in its $9.1-billion acquisition of Ipsco Inc.
• Ripplewood Holdings LC, in its acquisition of Reader's Digest
• Health Care Property Investors Inc., in its $1.4-billion offer to acquire all of the outstanding units of Sunrise Senior Living Real Estate Investment Trust
• TELUS Corporation, in its proposed reorganization into an income trust, which would have been the largest income trust conversion in Canadian history
• Extendicare Inc. and Extendicare REIT, in a $1.6-billion reorganization resulting in the distribution of Assisted Living Concepts, Inc. to Extendicare shareholders and the conversion of the remaining business of Extendicare into a Canadian real estate investment trust, Extendicare REIT
• Eimskip Atlas Canada, Inc., a wholly-owned subsidiary of Avion Group, and KingSett Real Estate Growth LP No. 2, in Avion's $580-million acquisition of Atlas Cold Storage Income Trust, and structured real estate secured financing for the transaction which was provided by KingSett
• Senior bondholder group, in restructuring Doman Industries' US$1.1-billion debt pursuant to the CCAA
• Placer Dome Inc., in the acquisition of Placer Dome by Barrick Gold Corporation in a transaction valued at approximately US$10.4 billion
• China National Petroleum Corporation, in the acquisition of PetroKazakhstan in a transaction valued at approximately US$4.2 billion
• TELUS Corporation, in the assignment of its equipment leasing business to GE Capital in a transaction valued at $147 million

Recent Recognitions

• Expert Guides
  
  EuroMoney, World's Leading Tax Lawyers
• Chambers Canada
  
  Ranked, Tax
• Chambers Global The World's Leading Lawyers for Business
  
  Tax
• The Legal 500 Canada
  
  Leading Lawyer, Tax
  
• The Canadian Legal Lexpert Directory
  
  Consistently recommended, Corporate Tax
  

   

• Best Lawyers in Canada
  
  Recognized for Tax Law
  
  
• LexisNexis Martindale-Hubbell
  
  Received a Distinguished Peer Review Rating
  
• Lexpert/Report on Business Special Edition - Canada's Leading Global Mining Lawyers
  
  Recognized as a leading Mining lawyer in Canada
• World Tax
  
  Recognized, EG Tax Leading Advisor
  Recognized, Notable Practitioner
  Ranked, Tax Leader
• Who's Who Legal Canada
  
  Recognized in the area of Corporate Tax
• Who's Who Legal: Corporate Tax
  
  Recognized as a leading lawyer: Advisory

Recent Insights, News & Events

• Bennett Jones Recognized as Top-Tier Firm in Legal 500 Canada Rankings
  Announcements / November 14, 2024
  Bennett Jones has once again been recognized as a top-tier firm in five practice areas in the 2025 Legal 500 Canada guide. Known for our deep knowledge and client-focused approach, we consistently deliver strategic solutions that help clients solve their most complex legal matters. This recognition highlights our commitment to excellence and our dedication to achieving the best results for our clients.
• Bennett Jones Top Ranked in Chambers Canada 2025
  Announcements / September 26, 2024
  Bennett Jones is proud to have once again been recognized as one of Canada’s leading law firms across 41 practice areas, with 135 lawyer rankings in Chambers Canada 2025. These rankings reflect the deep trust our clients place in us to solve their most complex legal matters and underscore our lawyers' extensive understanding of their industries and businesses, enabling us to consistently deliver an exceptional experience. In this year's guide, Bennett Jones has 10 Band 1 practice rankings, 20 Band 1 lawyer rankings and 10 newly-ranked lawyers. In addition to this year's rankings, Bennett Jones was awarded Class Action Law Firm of the Year and was a finalist for Real Estate Law Firm of the Year. 
• Bennett Jones Recognized in ITR World Tax 2025 Rankings
  Announcements / August 28, 2024
  Bennett Jones, along with eight Bennett Jones lawyers, have ranked in the 2025 edition of ITR World Tax, a comprehensive guide to the world's leading tax lawyers and firms.
• Florida Canyon Gold to Merge with Integra Resources
  Client Work / August 14, 2024
  Integra Resources Corp. and Florida Canyon Gold Inc. (FCGI) announced that they have entered into a definitive arrangement agreement, dated July 28, 2024, whereby Integra has agreed to acquire all of the issued and outstanding shares of FCGI pursuant to a court-approved plan of arrangement. Bennett Jones is acting as legal counsel to FCGI.
• Chambers Global Ranks Bennett Jones Lawyers in 2024 Edition
  Announcements / February 15, 2024
  Bennett Jones has 49 lawyer rankings across 19 practice areas in Chambers Global 2024. Chambers and Partners is an independent research company operating across 200 jurisdictions delivering 49 detailed rankings and insight into the world's leading lawyers. 
• Bennett Jones Top Ranked in Chambers Canada 2024
  Announcements / September 28, 2023
  Bennett Jones has been recognized as one of Canada’s leading law firms across 39 practice areas, with 124 lawyer rankings in Chambers Canada 2024. In this year's guide, Bennett Jones has 11 Band 1 practice rankings, 21 Band 1 lawyer rankings and 10 newly-ranked lawyers. In addition to this year's rankings, Bennett Jones was awarded Real Estate Law Firm of the Year and was a finalist in Projects and Energy Law Firm of the Year.
• Bennett Jones Ranks Tier 1 in ITR World Tax 2024
  Announcements / August 30, 2023
  Eight Bennett Jones lawyers are ranked in the 2024 edition of ITR World Tax, a comprehensive guide to the world's leading tax lawyers and firms.
• Bennett Jones Lawyers Recognized in Best Lawyers in Canada 2024
  Announcements / August 24, 2023
  104 Bennett Jones lawyers have been recognized across 46 practice areas in the 2024 edition of Best Lawyers in Canada. The recognized lawyers work in Bennett Jones' offices across Canada in Calgary, Edmonton, Toronto and Vancouver, highlighting the firm's national expertise.
• Canada Cross-Border De-SPAC Transactions: What U.S.-Listed SPACs and Canadian Companies Need to Know
  Blog / April 03, 2023
  The special purpose acquisition company (SPAC) IPO boom of 2021 fizzled in 2022 as SPAC IPO activity declined sharply—a trend that will likely continue in 2023. In 2021, there were a record-breaking 613 SPAC IPOs whereas, as of March 2023, there have only been seven SPAC IPOs. This marked decrease in SPAC IPO activity has been driven by rising interest rates, inflation and changes in the regulatory landscape due to increased scrutiny by the SEC.
• Chambers Global Ranks Bennett Jones Lawyers in 2023 Edition
  Announcements / March 06, 2023
  Bennett Jones has 50 lawyer rankings across 19 practice areas in Chambers Global 2023. Chambers and Partners is an independent research company operating across 200 jurisdictions delivering detailed rankings and insight into the world's leading lawyers.
• Hut 8 and US Bitcoin Announce Merger of Equals
  Client Work / February 09, 2023
  Hut 8 Mining Corp. (Hut 8) and US Bitcoin Corp. (USBTC) announced an all-stock merger of equals to create a preeminent digital asset mining, hosting, managed infrastructure operations, and high performance computing organization. The combined company will be named Hut 8 Corp. and will be a U.S.-domiciled entity.
• Bennett Jones Shines In Legal 500 Canada Rankings
  Announcements / November 09, 2022
  Bennett Jones has been recognized as a top-tier firm in five practice areas in the 2023 Legal 500 Canada guide: Aviation, Cannabis, Dispute Resolution: Alberta, Environment and Oil and Gas.
• Bennett Jones Lawyers Recognized in ITR World Tax 2023
  Announcements / September 22, 2022
  Nine Bennett Jones lawyers are ranked in the 2023 edition of ITR World Tax, a comprehensive guide to the world's leading tax lawyers and firms.
• Extendicare Announces Agreement to Sell Esprit Retirement Communities for $307.5 Million
  Client Work / February 10, 2022
  Bennett Jones is advising Extendicare Inc. in its agreement to sell its retirement living operations comprised of 1,048 retirement living suites across 11 retirement communities, located in Ontario and Saskatchewan, to SiennaSabra LP for an aggregate purchase price of $307.5 million, subject to customary closing adjustments. SiennaSabra LP is a partnership formed between Sienna Senior Living Inc. and SABRA Healthcare REIT. The transaction is expected to close in the second quarter of 2022.
• Gateway Casinos & Entertainment Limited Completes Refinancing
  Client Work / October 27, 2021
  Bennett Jones advised Gateway Casinos & Entertainment Limited in the refinancing of its corporate debt in a US$1.25-billion transaction. This includes the refinancing of Gateway's entire Capital Structure and repayment of the full C$200 million that was outstanding on the company's Large Employer Emergency Financing Facility (LEEFF) loan facility.
• Bennett Jones' World Tax Leaders 2022
  Announcements / September 29, 2021
  Eight Bennett Jones lawyers are ranked in World Tax, a comprehensive guide to the world's leading tax lawyers and firms. Bennett Jones is ranked as a firm in the practice areas: Tax, Tax Controversy and Transactional Tax.
• Bennett Jones: "Top Tier" in Chambers Canada 2022
  Announcements / September 16, 2021
  Bennett Jones has been recognized as one of Canada’s leading law firms across 38 practice areas, with 111 lawyer rankings in Chambers Canada 2022. Bennett Jones has 8 Band 1 practice rankings and 14 Band 1 lawyer rankings in this year's guide.
• Bennett Jones' Best Lawyers in Canada 2022
  Announcements / August 26, 2021
  146 Bennett Jones lawyers have been recognized across 48 practice areas in the Best Lawyers in Canada 2022 edition, with 44 lawyers having earned recognition in multiple practice areas. The recognized lawyers work in Bennett Jones' offices across Canada in Calgary, Edmonton, Toronto and Vancouver, highlighting the firm's national expertise.
• Bennett Jones in Chambers Global 2021
  Announcements / February 21, 2021
  Bennett Jones has 51 lawyer rankings in 18 practice areas in Chambers Global 2021. Chambers and Partners is an independent research company operating across 200 jurisdictions delivering detailed rankings and insight into the world's leading lawyers.
• Bennett Jones' World Tax Leaders 2021
  Announcements / October 02, 2020
  Eight Bennett Jones partners are ranked in World Tax, a comprehensive guide to the world's leading tax lawyers and firms: Stephen Bowman (Tax Leader) Thomas Bauer (Tax Leader) Jehad Haymour [...]
• Bennett Jones is Recognized in Chambers Canada 2021
  Announcements / September 10, 2020
  Bennett Jones has been recognized as one of Canada’s leading law firms across 38 practice areas, with 115 lawyer rankings in Chambers Canada 2021.
• Bennett Jones on Tax Disputes - May 2020
  Articles / May 26, 2020
  The 7th edition of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, includes articles that highlight tax disputes issues that have arisen during past economic downturns and that might arise again as a consequence of the COVID-19 pandemic, the legal right under Canadian tax law to contest the assessment of a taxpayer being pursued for the vicarious/ derivative tax liability of another person and the timing of and process for the reopening of the Tax Court of Canada, following comments made by Chief Justice Rossiter to the Canadian Tax Foundation on May 15, 2020.
• The Reopening of the Tax Court of Canada: Timeline and Protocols as at May 15, 2020
  Blog / May 19, 2020
  Update from the Tax Court: On May 14, 2020, Chief Justice Rossiter and Associate Chief Justice Lamarre of the Tax Court of Canada provided an update on the resumption of operations of the Tax Court to the members of the Canadian Bar Association Tax Court Bench and Bar Committee (Jehad Haymour is a member of the Canadian Bar Association Tax Court Bench and Bar Committee.).
• COVID-19 Tax Updates from the Alberta Government and the CRA
  Blog / March 20, 2020
  Since March 18, 2020, the following updates have been released by the Government of Alberta and the Canada Revenue Agency (CRA) regarding their respective economic relief plans to help mitigate the effects [...]
• Canada's COVID-19 Economic Response Plan
  Blog / March 19, 2020
  On March 18, 2020, the federal government announced Canada's COVID-19 Economic Response Plan, containing a number of measures to be implemented by the Department of Finance to help manage the financial hardships Canadians are experiencing during the COVID-19 outbreak.
• Bennett Jones in Chambers Global 2020
  Announcements / February 13, 2020
  Bennett Jones has 50 lawyer rankings in 17 practice areas around the world in Chambers Global 2020. 
• Bennett Jones' Leading Lawyers in Chambers Canada 2020
  Announcements / September 19, 2019
  Bennett Jones has been recognized as one of Canada’s leading law firms with over 100 recognized practitioners nationally in Chambers Canada 2020. Here are a few things clients have said: “The [...]
• Bennett Jones in Chambers Global 2019
  Announcements / February 14, 2019
  Bennett Jones has 48 lawyer rankings in 15 practice areas around the world in Chambers Global 2019. 
• Bennett Jones in Who’s Who Legal: Canada 2018
  Announcements / November 01, 2018
  64 Bennett Jones lawyers are ranked in 19 areas of Who’s Who Legal: Canada 2018. The guide identifies the foremost legal practitioners in multiple areas of business law for their annual publication.
• Concordia International Corp. Completes US$4 Billion Recapitalization
  Articles / September 06, 2018
  Concordia International Corp. (TSX: CXR), an international specialty pharmaceutical company focused on becoming a leader in European specialty, off-patent medicines, completed the recapitalization of approximately US$4 billion of secured and unsecured debt in September 2018 pursuant to a plan of arrangement under the Canada Business Corporations Act (CBCA).
• Public Mergers and Acquisitions in Canada
  Guides / May 10, 2017
  Canadian public merger and acquisition transactions in 2016 (in-bound and out-bound) comprised over C$400 billion in value with at least one-third of the transactions in Canada being fueled by foreign buyers. The second edition of the guide provides an overview of the current Canadian legal system for anyone contemplating a public merger and acquisition transaction in Canada. It describes, among other things, acquisition techniques, deal strategy and tactics, minority shareholder rights, directors' duties, regulatory approvals, cross-border considerations and tax and employment matters. The new edition of the guide is particularly timely in light of significant changes to Canada's take-over bid regime over 2016/2017.
• Four Bennett Jones Practices Ranked Band 1 by Chambers Global 2017
  Announcements / March 16, 2017
  The 2017 Chambers Global Rankings are out and Bennett Jones is once again noted as a top-ranked law firm. Forty-nine lawyers in 25 practice areas are recognized in the publication. Of particular note are the four practices and nine lawyers recognized in Band 1.
• Thomas Bauer Appointed as a Canadian Bar Association Representative and to the Editorial Board of the Canadian Tax Journal
  Announcements / September 21, 2015
  Bennett Jones Partner Thomas Bauer has been appointed as a representative of The Canadian Bar Association to the Joint Committee on Taxation of The Canadian Bar Association and the Chartered Professional Accountants of Canada. Thomas has also been appointed to the editorial board of the Canadian Tax Journal, a forum for the dissemination of the results of research in and informed comment on taxation and public finance, published by the Canadian Tax Foundation.
• Bennett Jones Lawyers Advise Oban Mining 5-way Industry Consolidation
  Announcements / June 10, 2015
  On June 10, 2015, Oban Mining announced a transaction that will result in a simultaneous combination with four other mining companies along with a strategic investment from Osisko Gold Royalties Ltd. Bennett Jones lawyers, acting for Oban, played a key role in structuring this complex merger which will combine interesting projects in Ontario and Quebec in a well-financed company with a board of directors comprised of industry leaders and an experienced management team.
• Bennett Jones Receives Top Honours in Four Practice Areas by Chambers Global Rankings
  Announcements / March 18, 2015
  The 2015 Chambers Global Rankings have been published and once again Bennett Jones LLP remains one of the top ranked law firms in the country, with 18 rankings out of 28 categories and 60 individually ranked lawyers.
• Canadian Tax Foundation's 66th Annual Conference
  Speaking Engagements / December 01, 2014
  Thomas Bauer and Alan Rautenberg present Tax Disclosure in Public Documents at the Canadian Tax Foundation's 66th Annual Conference.
• Canadian Tax Considerations for Mining Companies
  Speaking Engagements / February 28, 2014
  Thomas Bauer presents Canadian Tax Considerations for Mining Companies at Osgoode Hall Law School's Certificate in Mining Law program.
• Osgoode Hall Law School's Certificate in Mining Law Program
  Speaking Engagements / February 28, 2014
  Thomas Bauer presents Canadian Tax Considerations for Mining Companies at Osgoode Hall Law School's Certificate in Mining Law program.
• Domestic Anti-Treaty-Shopping Proposals and Further Consultation Announced in Canada's Federal Budget 2014
  Updates / February 18, 2014
  In the Canadian Federal Budget released on February 11, 2014, the Department of Finance signalled its intention to enact a domestic treaty-shopping rule, generally allowing the Canada Revenue Agency to deny treaty benefits when the "main purpose" of a particular transaction is to obtain treaty benefits. This new rule could come into force in the first taxation year after the year in which the final legislation is enacted. The potential for transitional relief is still an open issue. As the government works towards developing draft legislation, it has given stakeholders 60 days to comment on its proposed approach.
• Canadian Tax Foundation's 65th Annual Conference
  Speaking Engagements / November 25, 2013
  At the Canadian Tax Foundation's 65th Annual Conference, David Dodge presents Tax Planning in the Crosshairs; Anu Nijhawan presents Corporate Combinations; Thomas Bauer presents Eligible Capital Expenditures: Some Practical Issues; and Martin Sorensen presents Cross-Border Rents and Royalties in the 21st Century.
• 65th Annual Tax Conference
  Speaking Engagements / November 24, 2013
  Cathie Brayley is a member of the planning committee for the Canadian Tax Foundation's (CTF) 66th Annual Tax Conference in Toronto. At the Canadian Tax Foundation's 65th Annual Conference, David Dodge presents Tax Planning in the Crosshairs; Anu Nijhawan presents Corporate Combinations; Thomas Bauer presents Eligible Capital Expenditures: Some Practical Issues; and Martin Sorensen presents Cross-Border Rents and Royalties in the 21st Century.
• Canada's Federal Budget Does Not Address Cross-Border Income Trusts
  Blog / March 25, 2013
  The March 2013 Federal Budget did not contain any provisions aimed at cross-border income trusts (CBITs, also known as foreign asset income trusts, or FAITs). Mention was made, however, of a continued [...]
• Tom Bauer Discusses New Trust Vehicles in Alberta Oil
  In The News / March 25, 2013
  In the Alberta Oil article, "Crius Energy Charts Different Course as it Enters the Income Trust Ranks," Tom Bauer discusses the revival of income trust structures. Tom is quoted, "The tax structure, to some extent, just assists in determining what the cost of capital is because the more tax you pay the higher the leakage of capital... The cross-border income trust structure is just a way to minimize the overall capital costs."
• Canada's Federal Budget Does Not Address Cross-Border Income Trusts
  Updates / March 25, 2013
  The March 2013 Federal Budget did not contain any provisions aimed at cross-border income trusts (CBITs, also known as foreign asset income trusts, or FAITs). Mention was made, however, of a continued intention to implement the specified investment flow-through (SIFT) related changes announced in 2011 and committed to draft legislation last summer, including those that shut down the use of stapled stock as a means to avoid the SIFT rules. Published on the Bennett Jones Thought Network.
• Christian Gauthier and Thomas Bauer Comment on Energy Trusts in the Globe and Mail
  In The News / October 10, 2012
  In the Globe and Mail article by Tim Kiladze, "Thirst for Yield Drives Wave of Energy Trusts", Christian Gauthier and Thomas Bauer comment on the appeal of Canadian energy trusts to U.S. investors. 
• BJU Substantive Series: Dealing with the Canada Revenue Agency in 2012 and Beyond
  Bennett Jones Academy Events / January 26, 2012
  Join Bennett Jones and our experienced panel for a discussion of aggressive tax planning, a risk based approach to auditing large corporations, requests for information, and approaches for transactions.
• Taxation Issues in Real Estate Transactions
  Speaking Engagements / November 23, 2010
  Tom Bauer presented Restructuring Real Estate in a Recession: Tax Issues You should be Aware of at The Law Society of Upper Canada's "Taxation Issues in Real Estate Transactions" course.
• Canadian Tax Foundation's Toronto Young Practitioners Group Meeting
  Speaking Engagements / April 28, 2010
  Tom Bauer presented Tax Planning for Recessionary and Post-Recessionary Periods at the Canadian Tax Foundation's Toronto Young Practitioners Group meeting.
• Taxation of Inbound Investment Course - 2009
  Speaking Engagements / September 10, 2009
  Tom Bauer acted as Chair and presented Treatment of Hybrid Entities at Federated Press' "Taxation of Inbound Investment" course. 
• Bermuda Announces Tax Information Exchange Agreement with Canada
  Updates / May 15, 2009
  On May 7, 2009, the Bermuda Ministry of Finance announced that it has concluded negotiations with Canada to enter into a tax information exchange agreement (TIEA). While the Canadian government has not yet made a similar announcement, it is expected to do so in the near future.
• Restructuring Debt Obligations
  Articles / December 01, 2008
  Presented at the Canadian Tax Foundation's Sixtieth Annual Conference and published in Report of Proceedings of the Sixtieth Tax Conference, 2008, at 37:1).
• Canadian Tax Foundation's Sixtieth Annual Conference
  Speaking Engagements / December 01, 2008
  Tom Bauer presented Restructuring Debt Obligations at the Canadian Tax Foundation's Sixtieth Annual Conference (paper published in Report of Proceedings of the Sixtieth Tax Conference, 2008, at 37:1).  
• Taxation of Inbound Investment Course
  Speaking Engagements / September 08, 2008
  Tom Bauer was Co-chair and presented Treatment of Hybrid Entities at Federated Press' "Taxation of Inbound Investment" course. 
• New Income Trust Conversion Rules
  Updates / July 28, 2008
  On July 14, 2008, the Minister of Finance released proposed amendments to the Income Tax Act (Canada) which are intended to permit the “conversion” of income trusts into corporations. This article provides a brief overview of the proposed new rules. For the most part, the new rules are to apply to transactions that take place after July 14, 2008, and before 2013.
• Lexpert's Top Deals of 2007
  Announcements / January 22, 2008
  Four Bennett Jones deals were recognized in Lexpert's Top 10 Corporate Deals of 2007: The $2.3-billion sale of Alliance Atlantis Communications Inc.'s outstanding shares, Marathon Oil Corp.'s $6.66-billion acquisition of Western Oil Sands Inc., Russian Machines' $1.5-billion investment in Magna International Inc., and Ontario Teachers' Pension Plan in connection with its proposed $266-million investment in the offer made in February 2007 by James Richardson International Limited for Agricore United. The firm also received recognition for its involvement in  Royal Dutch Shell plc's $8.7-billion acquisition of the outstanding shares of Shell Canada (the largest going-private transaction in Canada to-date) and SSAB Svenskt Stal AB's US$7.7-billion acquisition of Ipsco Inc. 
• The New Income Trust Conversion Proposals
  Articles / January 01, 2008
  Published in Federated Press' Business Vehicles, Vol. XII, No. 1, 2008.
• Bennett Jones Welcomes Thomas Bauer to the Partnership
  Announcements / June 22, 2006
  Bennett Jones is pleased to announce that Tom Bauer has joined the firm as a tax partner in the Toronto office.