Daniel Lang

Daniel Lang  


Executive Summary

Daniel Lang is a tax partner practising in the Toronto office of Borden Ladner Gervais LLP. Daniel has extensive experience on the tax implications arising from corporate transactions, reorganizations, in-bound investment into Canada and international transactions. Recent client work has focused on the tax issues affecting manufacturing and technology companies, retailers and financial institutions. He has particular expertise with respect to the electrical generation industry.

Before joining BLG, Daniel was an Associate Partner at a "Big 4" accounting firm.

Representative Work

  • Advises on tax planning and compliance matters affecting private businesses, partnerships and public corporations.
  • Analyzes financing strategies, including equity vs. debt considerations, loss consolidation and convertible debentures.
  • Acts for public and private companies in connection with proposed corporate reorganizations, amalgamations and acquisition transactions. Provides tax due diligence assistance, develops tax-effective structures for purchasers and vendors, and assists with post-closing reorganizations.
  • Addresses in-bound investment issues, including existence of a permanent establishment, choice of a branch or subsidiary, treaty exemptions and application of reduced withholding tax rates, and the taxation of non-resident employees.
  • Advises on international tax matters, including thin capitalization, taxable Canadian property and foreign affiliate taxation.
  • Assists manufacturing companies with operational matters such as analysis of tax depreciation policies for newly constructed plants and review of the tax components of financial models.
  • For clients in the electrical generation industry experience, provides ongoing tax advice and analyzes acquisition agreements to enterprises that operate wind, solar, hydro, natural gas and nuclear electrical generation facilities.

Publications & Presentations

Selected Presentations

  • Presenter, "Spotting the Tax Issues in Business Transactions," Taxation for General Practitioners Conference, Law Society of Upper Canada, September 2016.
  • Co-Presenter, "Managing the Sales of Canadian Businesses - A Vendor's Perspective," Canadian Tax Foundation Annual Conference, 2015.
  • Co-Presenter, "A Fresh Look at Tax Clauses in Acquisition Agreements," Canadian Tax Foundation Annual Conference, 2013.
  • Co-Presenter, "Tax Issues in Purchase and Sale Agreements," Canadian Tax Foundation Annual Conference, 2011.
  • Presenter, "Topical Tax Issues For the Electricity Sector," Canadian Electricity Association, Income and Commodity Tax Committee, September 2011.
  • Co-Presenter, "The ABCs of Section 55," Canadian Tax Foundation Annual Conferences, 2009 & 2010.
  • Secretary to the panel session, "Taxation of Mobile Activities," 2009 International Fiscal Association Annual Conference, 2009.

Selected Publications

  • Author, "Practical Law Cross-Border Private Company Acquisitions - Canada Tax Commentary," Thomson Reuters, 2017.
  • Author, "Make-Whole Amounts After Withholding," Canadian Tax Highlights, vol. 23, no. 4, 2015.
  • Editorial Board Member, Corporate Finance Newsletter, Corporate Tax Planning Journal Series, Thomson Reuters.
  • Co-Author, “Thin Capitalization Rules Scope Expanded in the Recent Federal Budget,” Federated Press Corporate Finance newsletter, vol. XVIII, pages 2168-73.
  • Author, “Budget Proposals to Affect Gross-Up Clauses in Canadian Loan Agreements”, Tax Notes International, (October 29, 2012), vol. 68, no. 5, pages 495-497.
  • Author, “No Tax Deduction for Stock Surrender Payments”, International Law Office Corporate Tax Newsletter, August 31, 2012.
  • Author, “Section 246 Catches Tax Payment Made by a US LLC”, Federated Press Corporate Finance newsletter, vol. XVIII, pages 2084-2085.
  • Co-Author, “Key Practical Issues to Eliminate Double Taxation of Business Income," International Fiscal Association Cahiers de Droit Fiscal International, (2011) vol. 96b, pages 181-199.
  • Co-Author, “Sovereign Immunity and the Taxation of Foreign Government Entities in Canada,” Federated Press Corporate Finance newsletter, vol. XVII, pages 1976-1980.
  • Author, “Linkage Required for Section 86 Reorganization”, Federated Press Corporate Finance newsletter, vol. XVII, pages 1944-1946.
  • Author, “Interest Deductibility and CCAA Proceedings”, Federated Press Corporate Finance newsletter, vol. XVI, pages 1753-54.
  • Author, “Respect for Legal Form: Industrielle Alliance, Assurances et Service v. R.”, Federated Press Corporate Finance newsletter, vol. XV, pages 1656-1659.
  • Co-Author, “Withholding Tax Implications of Participating Interest and Convertible Debt," CCH Canadian International Tax newsletter, vol. 42, pages 5-8, November 2008.
  • Author, “Section 116 Certificates: When and When Not?”, Federated Press Corporate Finance newsletter, vol. XIV, no. 4, pages 1555-1560.
  • Author, “New Canadian Tax Filing Procedures for Non-resident Investors Fall Short of Expectations”, Practical US/International Tax Strategies (published by World Trade Executive), vol. 12, no. 6 (March 31, 2008), pages 13-15.
  • Author, “Marketing Filmed Entertainment: Strategies to Minimize Canadian Withholding Tax”, Canadian Tax Journal, vol. 46, pages 847-864.