Lindsay Holmes

Lindsay Holmes QC


Executive Summary

Lindsay Holmes, QC is the National Leader of the Tax Group. Lindsay focuses his practice on providing tax counsel to Canadian and foreign entities on a broad range of Canadian income tax matters, including acquisitions and divestures; structuring of joint ventures and partnerships in the energy and real estate sectors; take-overs, reorganizations and plans of arrangement; public securities offerings and financings; and the resolution of disputes with federal and provincial tax authorities.

Representative Work

Has recently provided income tax advice on the following matters:

  • Structuring of a $1.4 billion acquisition and reorganization involving two Canadian public resource corporations.
  • Structuring of a C$1.1-billion acquisition by a foreign purchaser of interests in Canadian resource properties.
  • Reorganization and sale (C$700 million) of a publicly traded mining corporation.
  • Acquisition (C$322 million) of an electrical power business.
  • Sale of a C$330-million Canadian resource corporation to a US acquiror using exchangeable share structure.
  • Structuring of asset and trust/corporate entity acquisitions (C$440 million) by a public energy service corporation.
  • Conversion of various resource trusts, income trusts and partnership structures to corporations.
  • Reorganization and innovative financial restructurings, including resource corporations and an international resort property business.
  • Various acquisitions, financings, sales and reorganizations of public entities in the resource industry.
  • Public offerings of various debt and equity securities.
  • Structuring of: acquisition by foreign purchaser of a majority interest in Canadian construction partnership; of mutual fund trusts for the acquisition and development of Canadian and foreign real estate; of leveraged management buyouts of privately owned corporations; and of energy-related business ventures in various foreign jurisdictions.

Rankings & Recognitions

  • Recognized in the 2016 edition of Who's Who Legal: Canada (Corporate Tax).
  • Recognized in the 2016 edition of ITR World Tax.
  • Selected by peers for inclusion in the 2013 to 2018 editions of The Best Lawyers in Canada® (Tax Law).
  • Recognized in the 2016 edition of the Legal 500 Canada (Tax).
  • Martindale-Hubbell® BV® Distinguished™ Peer Review Rated.