Steve works exclusively on income tax matters, focusing on mergers and acquisitions, inbound and outbound investment, corporate restructurings and audit management, and tax dispute resolution.
He is the founder of Business Tax Canada, a website devoted to Canadian tax issues of interest to non-resident businesses and investors.
- Loblaw Companies Limited, on the $845 million acquisition by its wholly-owned subsidiary Shoppers Drug Mart of Lifemark Health Group.
- Sterling Capital Brokers in its merger with Luedey Consultants Inc. to become one of the largest independent employee-owned benefit consulting firms in Canada.
- Epiroc Canada Holding Inc., a subsidiary of Epiroc Rock Drills AB, in its acquisition of 100% of MineRP Holdings Inc. from Dundee Precious Metals Inc. (TSX: DPM).
- BNY Mellon Wealth Management, Advisory Services, Inc. in its sale to Guardian Capital Group (TSX: GCG).
- SterlingCapitalBrokers Ltd. acquired all of the issued and outstanding shares of Riverview Insurance Solutions Inc.
- Virtu Financial (NASDAQ: VIRT), a leading provider of financial services and products that leverages cutting-edge technology, in its sale of MATCHNow marketplace to Cboe Global Markets.
- Canadian Premier Life Insurance Company in its acquisition of Gerber Life Insurance Company's Canadian insurance business from U.S.-based Western & Southern Financial Group.
- Berkshire Hathaway Energy Company ("BHE"), in its indirect share purchase acquisition of the Montana Alberta Tie-Line from Enbridge Inc. for an approximate purchase price of $200M.
- Atlas Copco AB on its divisive reorganization and spin-out of Epiroc AB.
- HollyFrontier Corporation in connection with its acquisition of Petro-Canada Lubricants Inc. from Suncor Energy.
- Health Care REIT in connection with its $1-billion acquisition of HealthLease Properties REIT.
- Ridley Inc. in its acquisition by way of plan of arrangement by Alltech, Inc.
- Cynapsus Therapeutics Inc. in connection with its going-private transaction by way of plan of arrangement involving Sunovion Pharmaceuticals Inc.
- The DOW Chemical Company in connection with the sale of its ownership interest in MEGlobal to EQUATE Petrochemical Company K.S.C. (EQUATE).
- JLL Partners in connection with its acquisition of Patheon Inc. and concurrent combination with Royal DSM.
- Agents (co-led by RBC Capital Markets and TD Securities Inc.) in the offering of senior unsecured debentures, Series G of Cameco Corporation.
- George Weston Limited in connection with its issuance of senior unsecured notes.
- Dominion Diamond Corporation (formerly Harry Winston Diamond Corporation) in connection with its acquisition of the Ekati diamond mine from BHP Billiton Canada Inc.
- Parrish & Heimbecker Limited in its acquisitions of Weyburn Inland Terminal Ltd., Thirdcoast Limited and Dover Industries Limited.
- Softchoice Corporation in connection with its going-private transaction by way of plan of arrangement involving Birch Hill Equity Partners.
- North American Energy Partners Inc. in connection with the sale of its piling division to Keller Group plc.
- Eldorado Gold Corporation in its acquisition of European Goldfields Limited.
- London Stock Exchange Group plc in its proposed merger of equals with TMX Group Inc.
- Inco Limited on its proposed merger with Phelps Dodge Corporation and subsequent acquisition by Companhia Vale do Rio Doce.
- Placer Dome Inc. in the unsolicited offer by Barrick Gold Corporation and resulting negotiated merger.
- BCE Inc. in the formation of Bell Globemedia with The Thomson Corporation and The Woodbridge Company Limited.
- Adolph Coors Company on its merger with Molson Inc.
- Walter Energy, Inc. in its acquisition of Western Coal Corp.
- The Seagram Company Ltd. in its acquisition by Vivendi.
- Magna International in the going-private transactions of its publicly traded subsidiaries, Tesma, Decoma and Intier Automotive, and in its spin-out of MI Developments Ltd.
- CanWest Global Communications Corp. in its acquisition of Alliance Atlantis Inc.
Beyond Our Walls
- Co-Chair, Economic & Taxation Policy Committee, Canadian Chamber of Commerce
- Councillor, Canadian branch of International Fiscal Association
- Co-chair, Toronto Centre Canada Revenue Agency and Tax Professionals Consultation Group
- Special Advisor, taxation committee of the Mining Association of Canada
- Member, Business at OECD Committee (BIAC)
Awards & Recognitions
- Recognized in 2023 edition of The Best Lawyers in Canada™ (Tax Law).
- Recognized as Leader in the 2023 edition of ITR World Tax - World Tax Practitioners.
- Recognized in the 2022 edition of IFLR1000 - Expert Guides - Guide to the World’s Leading Tax Advisers - Tax.
- Recognized in the 2022 (and 2016-2018) edition of Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada (the Lexpert/ALM 500) (Corporate Tax).
- Recognized in the 2022 (and since 2016) edition of Chambers Canada — Canada's Leading Lawyers for Business (Tax).
- Recognized in the 2022 (and since 2015) edition of Chambers Global — The World's Leading Lawyers for Business (Tax).
- Recognized in the 2022 (and since 2014) edition of The Canadian Legal Lexpert Directory (Corporate Tax) (Most Frequently Recommended)
- Recognized in the 2021 edition of Lexpert Special Edition: Finance and M&A
- Recognized in the 2020 edition of World Tax (EG Tax Leading Advisor).
- Recognized in the fifth annual edition of the Best Lawyers: Global Business Edition.
- Recognized in the 2020 edition of Who's Who Legal – Thought Leaders (Corporate Tax - both Advisory and Controversy practice areas).
- Recognized as a leading Canadian lawyer in the 2019 (and since 2015) editions of the Lexpert®/Report on Business Special Edition on Global Mining.
- Recognized in the 2019 edition (and since 2015) of the Lexpert®/ROB Special Edition – Canada's Leading Corporate Lawyers.
- Recognized in the 2018 (and since 2016) edition of The Legal 500 Canada (Tax). Previously recognized in 2015 for Corporate Tax.
- Selected by peers for inclusion in the 2022 (and since 2015) editions of The Best Lawyers in Canada® (Tax Law).
- Recognized in the 2019 (and since 2014) edition of Who's Who Legal: Canada (Corporate Tax).
- Recognized in the 2018 edition of Who's Who Legal — The International Who's Who of Business Lawyers (Corporate Tax — both advisory and controversy practice areas).
- Recognized as a Corporate Tax by International Tax Review.
Bar Admission & Education
- Ontario, 1990
- New York, 1993
- Roll of Solicitors (England & Wales), 1994
- MBA, Ivey School of Business, University of Western Ontario, 1994
- JD, University of Toronto, 1988