Nancy Diep is a Partner in the Calgary office of Lawson Lundell. Nancy's practice focuses primarily on the tax aspects of mergers, acquisitions and reorganizations, including cross-border transactions or financings and intragroup restructurings. She particularly specializes in the area of resource taxation.
Nancy has worked on a wide variety of transactions for multinationals, private companies, senior, intermediate and junior resource issuers and private equity groups.
- Canadian Tax Foundation, Member
- Canadian Petroleum Tax Society, Member
Recognitions & Rankings
Recognitions & Rankings
- Best Lawyers in Canada 2014-2021: recognized in Tax Law
- Canadian Legal Lexpert Directory: consistently recommended as a Leading Practitioner for Corporate Tax (2016, 2019, 2020)
- International Tax Review’s World Tax - 2017-2020 (Highly Regarded - Women in Tax)
- Acritas Stars: Independently Rated Lawyer - 2018-2020 (Nominated as a stand-out lawyer by senior inhouse counsel)
- Who's Who Legal: Canada - 2017-2019 (Corporate Tax)
- The 2016 Lexpert Guide to the Leading US/Canada Cross-Border Corporate Lawyers in Canada (Corporate Lawyers to Watch)
- Lexpert's Rising Stars 2015: Leading Lawyers Under 40
Certain engagements which Nancy has been principally involved with include the following:
- Longshore Resources Ltd. in connection with its acquisition of all of the outstanding shares of Rifle Shot Oil Corp. (Rifle Shot), Steelhead Petroleum Ltd. (Steelhead) and Primavera Resources Corp. (Primavera) by way of an amalgamation
- TC Energy Corporation on its sale of a 65 per cent equity stake in the Coastal GasLink Pipeline Project to KKR and AIMCo
- TC Energy Corporation on the sale of an 85% equity interest in Northern Courier Pipeline to AIMCo and, in conjunction with the sale, the financing of long-term, non-recourse debt, with approximate aggregate gross proceeds to TC Energy of C$1.15-billion
- Chevron Canada on $1.46 Billion sale of Chevron Canada R & M ULC to Parkland Fuel Corporation
- Exxon Mobil Corporation on its US$2.5-billion acquisition of InterOil Corporation
- International Petroleum Corporation on its acquisition of BlackPearl Resources Inc.
- Trinidad Drilling Ltd.'s announced $505-million merger with CanElson Drilling Inc.
- Privatization of Platino Energy Corp. by Denham Capital Management LP
- LNG Canada Development Inc. in connection with its arrangements with TransCanada Corporation to design, build, own and operate the proposed Coastal GasLink Pipeline Project (Coastal GasLink). The proposed project involves the construction and operation of an approximately 650 km natural-gas pipeline from the Groundbirch area near Dawson Creek, B.C. to the proposed LNG Canada liquefied natural-gas export facility near Kitimat, B.C. Coastal GasLink is subject to regulatory approvals and a final investment decision by LNG Canada.
- Petrobank Energy and Resources Ltd. on its combination arrangement with Touchstone Exploration Inc.
- Suncor on the C$515-million acquisition of Total E&P's interest in the Voyageur Upgrading Limited Partnership
- C&C Energia Ltd. in connection with its acquisition by Pacific Rubiales Energy Corp. and spin-out and listing of Platino Energy Corp., an exploration stage oil and gas company
- ExxonMobil Canada Ltd. on its C$3.1-billion acquisition of Celtic Exploration Ltd.
- Charger Energy Corp. on its amalgamation with Pace Oil & Gas Ltd. and AvenEx Energy Corp.
News & Publications
News & Publications
- Current Cases, 2020 Definitive Guide to Owner-Manager Taxation Conference, Toronto: Canadian Tax Foundation, 2020, Author
- 58 Lawson Lundell Lawyers Recognized Across 34 Practice Areas in the Best Lawyers in Canada® 2021 , Best Lawyers in Canada® 2021 Edition, August 27, 2020
- Acritas Recognises Lawson Lundell Professionals as "Star Lawyers" , Acritas Stars, April 17, 2020
- Compensation Lakes and Progressive Reclamatino, Resource Sector Taxation, Vol. XIV, No. 1, pp. 2-13, Federated Press, 2020, Co-author
- Taxation of Partnerships: Then and Now, 2018 Annual Tax Conference, Canadian Tax Foundation, Toronto, ON, 2018, Author
- History of the Resource Taxation Rules and Partnership, Resource Sector Taxation, Vol. XII, No. 1, pp. 12-17, Federated Press, 2018, Author
- Preferred Share Rules: The Expected, Unexpected and Unintended, 2017 Prairie Provinces Tax Conference, Canadian Tax Foundation, Toronto, ON, 2017, Author
- Expanding Farm-Outs to Royalties, Resource Sector Taxation, Vol. X, No. 1, pp. 20-22, Federated Press, 2017, Author
- New Tax Cases that may Affect Owner-Manager Businesses, Fraser Valley CPA Association, February 4, 2021, Co-Presenter
- “Recent Court Decisions”, Foundation Conferences: The Definitive Guide to Owner-Manager Taxation, Canadian Tax Foundation, September 21, 2020, Co-Presenter
- Resource Taxation Rules - Still an Incentive Regime , Canadian Petroleum Tax Society Luncheon, Calgary, AB, January 17, 2019, Presenter
- Taxation of Partnerships: Then and Now, 2018 Annual Tax Conference, Canadian Tax Foundation, Vancouver, BC, November 26, 2018, Presenter
- GAAR: A Practical Approach, 2018 Annual Conference, Canadian Petroleum Tax Society, Calgary, AB, June 7, 2018, Co-presenter
- Recent Transactions of Interest, 2018 IFA International Tax Conference, International Fiscal Association (Canadian Branch), Calgary, AB, May 15-16, 2018, Co-presenter
- Preferred Share Rules: The Expected, Unexpected and Unintended, 2017 Prairie Provinces Tax Conference, Canadian Tax Foundation, Edmonton, AB, May 30, 2017, Presenter
- Safe Income Workshop, 2016 Annual Tax Conference, Canadian Tax Foundation, Calgary, AB, November 27, 2016, Co-presenter
- Reconsidering Tax Policy, Principles and Administration in Today's Environment, 2016 Annual Conference, Canadian Petroleum Tax Society, Calgary, AB, June 15, 2016, Co-presenter