Kim Maguire

Kim Maguire  


Executive Summary

Kim Maguire (née McGarrity) is a partner in our Tax Group in our Vancouver office. Kim practises in the area of taxation, advising clients in many business sectors including mining, forestry, e-commerce, investment management and real estate. She has been involved in numerous tax-driven transactions, including reorganization and refinancing transactions involving Canadian companies and their foreign subsidiaries; structures for Canadian companies with international operations, including in Chile, Argentina, Australia, Turkey, China and Eastern Africa; structures for non-residents carrying on business in Canada; mergers and business acquisitions involving public and private companies; and estate-planning transactions and other reorganizations involving closely held private companies and high-net-worth individuals.

Kim has completed the Canadian Institute of Chartered Accountants’ In-Depth Tax Course, Parts I, II and III.

Representative Work

  • Tax counsel to Imperial Metals Corporation in its sale of a 70% interest in the Red Chris mine in British Columbia to Newcrest Mining Limited for US$806.5 million and a follow-on joint venture between the parties for the ongoing operation of the Red Chris mine.
  • Tax counsel to US-based real estate investment trust on cross-border reorganization of its Canadian properties, 2013-14.
  • Tax counsel to Lumina Copper Corp. on acquisition by First Quantum Minerals Ltd. by way of plan of arrangement, 2014.
  • Tax counsel to Entrée Gold Inc. on financing arrangement with Sandstorm Gold Ltd. comprising a private placement, a royalty grant and metal sale agreement, 2013.
  • Tax counsel to Canadian public company on reorganization of its operations in Australia, 2011-12.
  • Tax counsel to Canadian private company on formation and reorganization of its e-commerce businesses, 2010-11.
  • Tax counsel to Lumina Copper Corp. on spin-out of certain royalty assets, 2011.
  • Tax counsel to Northern Property Real Estate Investment Trust on a $1-billion reorganization, 2010-11.
  • Tax counsel to Teck Resources Limited on sale of one-third interest in Waneta Dam for $825 million, 2010.

Publications & Presentations

  • Secretary, "Taxation of Activities Performed in Breach of Legal Regulations (Illegal Activities)," Congress of the International Fiscal Association, Madrid, 2016.
  • Speaker, "Foreign Affiliates," CTF National Tax Conference Workshop, Calgary, 2016.
  • Co-Author, "Tax Issues on Acquiring a Canadian Business", Tax Notes International, August 2015. 
  • Speaker, "Dispositions of Real Estate," Pacific Business Law Institute Program: Tax Issues in Real Estate Transactions, Vancouver 2015.
  • Speaker, "Foreign Affiliates," CTF National Tax Conference Workshop, Vancouver 2014.
  • Author, "Partnership Dissolutions: The Undivided Interest Condition," Canadian Tax Focus, November 2014.
  • Co-Author, “An Update on the Taxation of Farm–outs” Resource Sector Taxation (Federated Press), Vol. IX, No. 3 (2014).
  • Co-Author, “Host Country income tax rules relating to intangible property: Host Country Canada”, Tax Management International Forum, Bloomberg BNA, March 2014.
  • Session Chair, “Strategies for Dealing Effectively and Efficiently with CRA Audit Issues and Challenges” and “Owner-Manager Remuneration Update – Including Employee Incorporated PSB Rules and Integration”, CTF BC Tax Conference, Vancouver 2013.
  • Quoted, “Supreme Court narrows purchaser’s tax liability”, Financial Post, May 28, 2013.
  • Co-Author, “Current Cases: Daishowa” Corporate Finance (Federated Press), Vol. XIX, No. 1 (2013).
  • Co-Author, “Assumed obligations embedded in property not included in vendor’s proceeds, Supreme Court of Canada finds in Daishowa case”, BLG Tax Law Bulletin, May 2013.
  • Speaker, “Canadian General Anti-avoidance Rule and Cross-border Transactions”, Inter-Pacific Bar Association 23rd Annual Meeting and Conference, Seoul 2013.
  • Co-Author, “Tax Implications of Contingent Convertible Securities: Host Country Canada,” Tax Management International Forum, Bloomberg BNA, June 2012.
  • Co-Author, “Taxation of Interest Income Realized by a Foreign Person: Host Country Canada,” Tax Management International Forum, Bloomberg BNA, March 2012.
  • Co-Author, “Public Company Spin-Off Transactions,” International Law Office Legal Newsletter, June 2011.