Abbey Kind, Calgary

About Abbey

Abbey practises in all areas of income tax law with a focus on corporate tax planning for both domestic and international tax matters. She advises on corporate reorganizations, mergers and acquisitions, pension fund investments and financings involving private and public corporations, and tax controversy matters.

Select Experience

Recent matters in which Abbey has been involved include advising:

TC Energy Corporation on its proposed separation into two independent, investment-grade, publicly listed companies through the spinoff of TC Energy's Liquids Pipelines business
Strathcona Resources Ltd. on its proposed all-share transaction to acquire Pipestone Energy Corp., creating a combined entity with an approximate C$11.5-billion enterprise value
Imperial Oil Resources Limited and ExxonMobil Canada Ltd. on the disposition of their interest in XTO Energy Canada to Whitecap Resources for C$1.9-billion
Strathcona Resources on its acquisition of Serafina Energy Ltd. for C$2.3-billion
International Petroleum Corporation (IPC) in connection with its substantial issuer bid pursuant to which IPC purchased from shareholders for cancellation a total of 8,258,064 common shares for an aggregate purchase price of approximately C$128-million

Publications

Co-author : Chapter 7 Mandatory Disclosure Rules in Canada in Mandatory Disclosure Rules
WU Institute for Austrian and International Tax Law, European and International Tax Law and Policy Series, Vol. 26, 2023.
Co-author : Family Corporations and Investment Income: Winners and Losers in the Taxation of Family Wealth
Federated Press: Personal Tax and Estate Planning, Vol. X, No.2, December 2021.
Co-author : Family Trusts and the Small Business Deduction - The Rules have Changed
Federated Press: Personal Tax and Estate Planning, Vol. IX, No.2, August 2020.
Co-author : A Right under a Contract, in equity or otherwise... Tax Planning around a Legal Fiction
Federated Press: Personal Tax and Estate Planning, Vol. IX, No.1, February 2020.