Lindsay Holmes

Lindsay Holmes QC

Partner

Executive Summary

Lindsay is a partner in BLG's Tax Group and until June 2018, was the National Practice Group leader for Tax.  He 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 debt and equity securities offerings and financings; restructuring of entities in financial difficulty; and the resolution of disputes with federal and provincial tax authorities. In addition, Lindsay provides counsel to private clients on a variety of matters.

Representative Work

Has recently provided income tax advice on the following matters:

  • The Government of Canada in its $4.5 Billion acquisition of the Trans Mountain and Puget Sound Pipelines, and related terminals.
  • 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.
  • Structuring of an investment by and financing of a foreign entity in a Canadian LNG project.
  • 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 acquisition by a foreign purchaser of a majority interest in a Canadian construction partnership.
  • Structuring of private mutual fund trusts for the acquisition and development of Canadian and foreign real estate.
  • Structuring of asset and trust/corporate entity acquisitions (C$440 million) by a public energy service corporation.
  • Reorganization and innovative financial restructurings in the resource, land development, insurance and the resort property sectors.
  • Various acquisitions, financings, sales and reorganizations of public entities in the resource industry.
  • Public offerings of various debt and equity securities.
  • Providing advisory services to private corporations.
     

Rankings & Recognitions

  • Recognized in the 2019 (and since 2012) edition of Best Lawyers in Canada® (Tax Law).
  • Recognized in the 2016 and 2017 edition of Who's Who Legal: Canada (Corporate Tax).
  • Recognized in the 2016 edition of ITR World Tax.
  • Recognized in the 2016 edition of the Legal 500 Canada (Tax).
  • Martindale-Hubbell® BV® Distinguished™ Peer Review Rated.