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Biography

Len’s practice focuses on taxation including both income and commodity taxation, in a transactional context. Len provides tax advice to Canadian pension plans in connection with their acquisitions and divestments both inside and outside of Canada. Len works for clients in Canada who are expanding outside of Canada and clients who are expanding into Canada.  For these clients, Len designs tax efficient structures including utilizing appropriate vehicles and transfer pricing methodologies.

Professional Activities

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

Recognitions & Rankings

Recognitions & Rankings

  • Best Lawyers in Canadarecognized for Tax law
  • Canadian Legal Lexpert Directory: repeatedly recommended as a Leading Practitioner for Corporate Tax
  • Martindale-Hubbell International Law Directory: BV Peer Review rated

Experience

Experience

  • 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 real estate funds and related developers
  • 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
  • Structuring several REITs for U.S. situated real estate
  • Drafted and structured deferred compensation arrangements, including stock option and share appreciation rights for non-resident clients acquiring Canadian businesses

News & Publications

News & Publications

Blog Posts

Speaking Engagements

Speaking Engagements

  • "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”, 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
Leonard Glass, Lawson Lundell Photo
Vancouver
t 604.631.9140
f 604.641.2808
* Law Corporation

Assistant Contact

Bar Admissions

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

Education

University of Manitoba (B.A., 1984)

University of Toronto (LL.B., 1989)

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