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Biography

Kim advises clients on the tax aspects of mergers and acquisitions, corporate reorganizations, corporate finance, partnerships, trusts, real estate and cross-border transactions. In her corporate tax planning practice, she works with companies of all sizes, across all industry sectors. Kim also advocates for clients to resolve tax disputes with the Canada Revenue Agency.

Kim also regularly acts for Canadian and non-Canadian private equity funds in connection with the structuring of the funds, and the acquisition and disposition of Canadian businesses and assets.

Prior to joining Lawson Lundell, Kim was a partner at a top-tier Canadian business law firm.

Professional Activities

  • Canadian Tax Foundation
  • International Fiscal Association

Experience

Experience

  • Acted as Canadian counsel to Blue Wolf Capital Partners LLC on the acquisition and related financing of a majority stake in The State Group, a leading North American multi-trade industrial and specialty services contractor
  • Acted for Fortis Inc. in its $500-million at-the-market public offering of common shares
  • Acted for Agnico Eagle Mines Limited in its acquisition of all of the exploration assets of Canadian Malartic Corporation, including the Kirkland Lake and Hammond Reef projects, for an aggregate purchase price of US$325 million
  • Acted for Brio Gold in the US$264-million unsolicited takeover bid by Leagold Mining Corporation for all of the issued and outstanding shares of Brio Gold
  • Acted for Breton Hill Capital, a Canadian investment firm managing approximately US$2 billion in client assets, in its sale to Neuberger Berman Group LLC, a global, independent, employee-owned investment manager
  • Acted for Canadian real estate investment trusts and major unitholders, including with respect to the recent $1.1 billion acquisition of OneREIT by SmartREIT and Strathallen Acquisitions Inc. 
  • Acted for Fortis Inc. in connection with its issuance of an aggregate principal amount of approximately US$2 billion of registered notes in exchange for notes previously issued to U.S. investors on a private placement basis 
  • Acted for a syndicate of underwriters co-led by Desjardins Capital Markets and National Bank Financial on a $55-million bought deal public offering of trust units of Nexus REIT and a concurrent private placement of $15 million 
  • Acted for Brio Gold in connection with an $80-million secondary offering of common shares
  • Acted for Atlas Holdings in connection with Atlas's acquisition of an 80% equity interest in Millar Western Forest Products and Atlas's exchange of high-yield notes for new secured high- yield notes as the supporting noteholder for Millar Western's US$210-million note exchange transaction
  • Acted for Fortis Inc. in connection with its $500-million direct registered offering of common shares to a U.S. institutional investor. The shares were sold pursuant to a cross-border shelf prospectus filed by Fortis under the multi-jurisdictional disclosure system 
  • Acted for the syndicate of underwriters, led by RBC Capital Markets and Scotiabank, in connection with a US$173-million bought deal public offering of common shares of New Gold Inc. The net proceeds from the offering were used to finance the completion of the construction of the Rainy River gold project in Ontario, Canada
  • Acted for the Special Committee of the board of directors of TIO Networks Corp., in connection with its $304-million acquisition by PayPal Holdings. TIO is a North American cloud-based multi-channel bill payment processing and receivables management company
  • Acted as Canadian counsel for a syndicate of underwriters, managed by CIBC World Markets Inc., Jefferies Securities, Inc., RBC Dominion Securities Inc. and Robert Baird & Co. Incorporated, in connection with the $125-million initial public offering and secondary offering of an aggregate of 10,900,000 Class A subordinate voting shares of Freshii Inc., a Canadian healthy fast-casual franchise. The offering was the first Canadian initial public offering on the Toronto Stock Exchange in 2017
  • Acted for Fortis Inc. in its $500-million public offering, by way of prospectus supplement, of 2.85% senior unsecured notes due 2023 
  • Acted for a syndicate of underwriters co-led by BMO Capital Markets and CIBC World Markets Inc. in connection with a $193-million bought deal public offering of trust units of Milestone Apartments Real Estate Investment Trust 
  • Acted for Fortis Inc. in its US$2 billion notes offering under Rule 144A with registration rights in the United States. The net proceeds were used to finance a portion of the cash consideration for the previously announced acquisition of ITC Holdings Corp. 
  • Acted for DAK Americas LLC, a producer of PET (polyethylene terephthalate) resins, in connection with its acquisition of a controlling interest in Selenis Canada from IMG Selenis Canada operates a PET plant in Montréal
  • Acted for Fortis Inc. in the US$1.2-billion sale of a 19.9% interest in ITC Holdings Corp. to GIC, a sovereign wealth fund of the Government of Singapore
  • Acted as tax counsel to USKAL Corporation LLC and the Serruya Family in connection with the sale of Kahala Brands, Ltd., which operates 18 brands at 2,800 fast-food locations in 27 countries, to MTY Food Group for US$310 million
  • Acted for Plastic Moulders Limited in connection with its successful approximately $40-million sale by its shareholders, including Richardson Capital, to Amcor Packaging Investments , a subsidiary of Amcor Limited
  • Acted for Fortis Inc. in connection with its US$11.3-billion acquisition of Novi, Michigan-based ITC Holdings Corp., the largest independent electric transmission company in the United States
  • Acted for Ironbridge Equity Partners in its acquisition of Advance Engineered Products Ltd.'s tank production and services business under a sale proceeding conducted pursuant to the Companies' Creditors Arrangement Act
  • Acted for Xplornet Communications in connection with its $9.1-million acquisition of Platinum Communications Corp.
  • Acted for Merrill Lynch Canada, BMO Nesbitt Burns Inc. and RBC Dominion Securities Inc. in connection with the $900-million private placement of senior unsecured notes issued by Molson Coors International LP
  • Acted as Canadian counsel for Stericycle, in its acquisition of Shred-it International, a global secure information destruction services provider, for US$2.3 billion in cash
  • Acted for Agnico Eagle Mines Limited in connection with its $3.9-billion acquisition with Yamana Gold Inc. of Osisko Mining Corporation
  • Acted for The Cadillac Fairview Corporation Limited in connection with its $650-million purchase of the Hudson's Bay downtown Toronto flagship retail complex and the Simpson's Tower located at 401 Bay Street
  • Acted for The Cadillac Fairview Corporation Limited in connection with the full surrender by Sears Canada Inc. of its leases at four shopping centres, and the partial surrender by Sears of its lease at a fifth shopping centre, for a total consideration of $400 million
  • Acted for CarProof, Canada's largest national vehicle history report provider, in its sale of a minority stake in CarProof to Hellman & Friedman
  • Acted for the purchaser of residual interests in mortgage pools totaling $662.2 million originated and securitized by Home Trust Company through the NHA Mortgage Backed Securities program sponsored by Canada Mortgage and Housing Corporation  
  • Acted as Canadian counsel for PPG Industries in connection with its $1.05-billion acquisition of the North American architectural coatings business of AkzoNobel N.V.
  • Acted for Square Inc., in connection with the expansion into Canada of its electronic payment service that allows users to accept credit card payments through their mobile devices

News & Publications

News & Publications

  • Canadian Taxation of Trusts, co-author, Dec. 31, 2016 - (Toronto: Canadian Tax Foundation)
  • Non-Resident Trusts: Selected Interpretive and Planning Issues – Part II, co-author, Dec. 31, 2016 - Canadian Tax Journal, Vol. 64, No. 3
  • Non-Resident Trusts: Selected Interpretive and Planning Issues – Part I, co-author, Nov. 30, 2016 - Canadian Tax Journal, Vol. 64, No. 2
  • Foreign Mergers and “Demergers” Under Recent Canadian Proposals, co-author, Feb. 10, 2012 - Tax Management International Journal, Vol. 41, No. 2

Speaking Engagements

Speaking Engagements

  • Canadian Tax Foundation, annual conference workshop, “Dealing with Mistakes in a Tax Practice,” Nov. 01, 2013
  • Federated Press, Structuring Direct Investments Course, “Use of a Netherlands Holding Company,” Jan. 01, 2013
  • The Law Society of Upper Canada, Taxation Issues in Real Estate Transactions Course, “Principal Income Tax and HST Considerations Related to Real Estate in Corporation Reorganizations,” Nov. 01, 2012

Assistant Contact

Bar Admissions

  • Ontario (2009)

Education

Canadian Institute of Chartered Accountants, In­Depth Tax Course, Levels I & II
University of Toronto, JD, 2008
University of Victoria, BComm (Dean’s List, with Distinction), 2002

Practices & Industries

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