Reya, a partner of EY Law LLP and a limited partner of EY, advises a broad range of financial services clients on structuring cross-border transactions including acquisitions, divestitures, reorganizations and financing transactions in a tax-effective manner.
Experience
- Extensive experience in international tax structuring/financings both into and out from Canada, demutualizations, foreign bank and insurance branches, loss utilization and establishing trading operations.
- Capital markets experience includes debt financings, bond trades, derivatives and other securities lending transactions.
- Works primarily with banks, insurers and asset managers in the financial services industry; currently the tax partner assigned to a number of Canadian and foreign banks and insurance companies, including the global account lead partner on a leading Canadian bank.
- Clients include multinational corporations, several Schedule I banks, domestic insurers, and other financial services sector corporations, including a number of foreign non-resident insurers and banks.
Credentials
- Barrister & Solicitor of the Bar of Ontario
- Bachelor of Laws (LL.B), Osgoode Hall Law School, York University
- Bachelor of Arts (B.A.), York University. Concentration: History
Professional Accomplishments
- Has been published in both the Canadian Tax Journal and the Canadian Tax Foundation Conference and has presented at the Tax Foundation Conference.
- Has tutored extensively at various levels over the years at the CICA In-Depth Tax Courses.
Cases/Publications
Select Publications
- Published on the Domestication of Insurance Companies in the Canadian Tax Journal, 2003
- Assisted R.D. Ashton, “Financing Foreign Affiliates: Foreign Exchange Issues” Paper at the 1999 Canadian Tax Foundation Conference
- “Mergers & Acquisitions” Osgoode Hall Continuing Education Seminar, January 1999
- With Michael J. O’Connor & Roger Ashton, “Financial Institutions: Recent Developments” 1997 Conference Report (Canadian Tax Foundation)
- Assisted M.J. O’Connor, “Tax Aspects of Demutualizations” 1997 Hartford Insurance Conference, Prague
- With Roger Ashton, “Tax Effective Debt Financing Transactions” Infonex, May 1997 & “Leasing: Recent Development” 1997 Corporate Tax Management Conference
- Assisted on various other Infonex, Canadian Institute and Insight papers including updating the CICA Advanced course materials on International Taxation and Corporate Finance and various internal seminars
- Review & edit: “Taxation” in Tax Planned Will Precedents, (Carswell, 1997); Armstrong, Estate Planning, Ch. 5 “Taxation” (Carswell, 1996); Pask & Haas, Division of Pensions, Ch. X, “Taxation” (Carswell, 1996)
- Case law editor, The Canadian Tax Handbook 1994-95 (Carswell). Editor: J. Hobbs
- Assisted A.H. Kingissepp on "Tax Considerations relevant to Financing of Canadian Subsidiary by a Non-resident Parent" (May, 1992) given at the Canadian Institute
- Assisted A.H. Kingissepp on "Management and Service Fees", Journal of International Taxation, 1992
Community
- Member of Tax committee of CASLA (securities lending)
- Active in the tax officers section of the CLHIA (life insurance)
- Member, CIAA (P&C Insurance)
- Member, International Fiscal Association
- Member, Canadian Tax Foundation