Photo of Leonard Glass

Leonard Glass*

Partner
  • Deolinda Xavier
  • Legal Assistant
  • P: 604.408.5303

Practices

* Law Corporation

Len’s practice focuses on taxation including both income and commodity taxation. He advises both private and public clients primarily on transactional and corporate reorganization matters. A large part of Len’s practice involves working for clients that carry on business outside of Canada. For these clients, Len designs tax efficient structures including utilizing appropriate vehicles and transfer pricing methodologies. He also provides advice to Canadian pension plans in connection with their acquisitions and divestments both inside and outside of Canada.

Professional Activities

  • International Fiscal Association, Member
  • Canadian Tax Foundation, Member and Former Governor
  • Canadian Bar Association (B.C. Branch), Tax Subsection, former Chair
  • BCIT Management Studies Department, Former Sessional Lecturer

Bar Admissions

  • British Columbia (1991)
  • Northwest Territories (2002)

Education

  • University of Manitoba (B.A., 1984)
  • University of Toronto (LL.B., 1989)
  • Advisor to major western Canadian public sector pension plans and government investment entities with respect to investments in various domestic and international private equity funds and direct investments
  • Advisor to sponsors of various Western Canada based private equity and venture capital funds in relation to the tax structuring and formation of those funds
  • Advisor to Canadian listed Australian mining corporations in respect of their worldwide mining acquisitions
  • Advisor to both issuing corporations and underwriters with respect to various public offering of securities
  • Structure and advise in connection with public company spin-outs and spin-offs
  • Structure run-of-the-river Hydro-electric project
  • Advisor to industry in respect of British Columbia’s new carbon tax
  • Tax advisor to a recreational property developer in connection with waterfront developments
  • Drafted and structured deferred compensation arrangements, including stock option and share appreciation rights for non-resident clients acquiring Canadian businesses

  • "Canada - doing business, transaction taxes, cross-border transactions",
    Seattle Chapter of the TEI and the University of Washington School of Law 2013 Tax Forum
    (February 22, 2013),
    Speaker
  • "Overview of Inbound/Outbound Transactions from a Canadian Perspective",
    International Tax Conference, Washington Society of Certified Professional Accountants (WSCPA), Seattle, WA
    (April 27, 2012),
    Speaker
  • "Inbound to Canada",
    International Taxation Seminar, Sterling Education Services, Inc., Seattle, WA, (February 17, 2012), Speaker
  • "Outbound to Canada: Recent Developments",
    International Tax Conference, Washington Society of Certified Professional Accountants (WSCPA), Seattle, WA
    (May 4, 2011),
    Speaker
  • British Columbia Tax Conference
    (September 2009),
    Speaker
  • Cross Border Tax Issues in Alberta
    (December 9, 2008),
    Speaker
  • “Business Expansion into Canada – Recent Developments”,
    Oregon and Washington Tax Institute co-sponsored by the Oregon State Bar Taxation Section, Washington State Bar Association Law Section, OSB CLE Seminars, and WSBA CLE, Seattle Washington
    (May 1-2, 2008),
    Speaker
  • “Tax Equalization Policies and Benefits affecting today’s Global Executives”,
    Inter-Pacific Bar Association 18th Annual Conference, Los Angeles, California
    (April 28-30, 2008),
    Speaker
  • “Kettle Inc. comes to Canada distributing kettles in Canada”,
    Inter-Pacific Bar Association 17th Annual Conference, Beijing, China
    (April 20-23, 2007),
    Speaker
  • “Tax issues arising from Cross-Border Businesses”,
    International Taxation Seminar, Seattle Washington
    (February 8, 2007),
    Speaker
  • “Sift Update – Taxation of Income Funds”,
    British Columbia Tax Conference Report, Canadian Tax Foundation
    (2007),
    Speaker