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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)
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)