Heather Dawe  

Senior Associate

Executive Summary

Heather Dawe is a senior associate in BLG's Ottawa office. As a member of the Corporate Commercial Group, Heather practices primarily in the areas of corporate commercial, charities and not-for-profit law.  She advises corporations, charities and not-for-profit organizations at various stages of development on an array of corporate and tax matters with a particular focus on drafting commercial agreements, mergers and acquisitions and corporate reorganizations. Heather completed the CPA In-Depth Tax Couse in 2013. Prior to attending law school, Heather completed a Bachelor of Science degree, with a Major in Mathematics, at Dalhousie University.

Representative Work

  • Advising private corporations, charities and not-for-profit organizations with respect to corporate, commercial and governance matters.
  • Advising individuals on the incorporation, organization and financing of their businesses.
  • Providing general corporate and commercial advice, negotiating and drafting commercial agreements.
  • Advising and participating in corporate reorganizations.
  • Advising and participating in acquisitions, mergers and divestitures for both closely and widely held corporations, not-for-profit organizations and charities.

Publications & Presentations

  • Author, "Capital Gains Exemption – Deeming Provisions", Carswell Tax Hyperion, August 2015.
  • Author, "Charitable Donation Receipts", Carswell Tax Hyperion, April 2015.
  • Author, "Consultation on Draft Tax Legislation", Carswell Tax Hyperion, September 2014.
  • Author, "Transfers of Fishing and Farming Property", Carswell Tax Hyperion, August 2014.
  • Author, "Budget 2014: International Tax Measures", Carswell Tax Hyperion, April 2014.
  • Author, "Proposed Legislative Changes to Foreign Affiliate Dumping Rules", Carswell Tax Hyperion, September 2013.
  • Author, "Elimination of Graduated Tax Rates for Testamentary Trusts", Carswell Tax Hyperion, June 2013.
  • Author, "S. 110.6 Capital Gains Deduction", Carswell Tax Hyperion, September 2012.
  • Author, "Changes to the Thin Capitalization Rules", Carswell Tax Hyperion, August 2012.
  • Author, "Pension Lump-Sum Payment — A Right or Thing?", Carswell Tax Hyperion, July 2012.