Nicholas Terry Associate | Vancouver

Nicholas has been involved with:

Tax Matters

• The private placement of US$250-million senior secured notes for a company in the energy resource industry

• A publicly listed pharmaceutical company on its offering of C$200-million of various financial instruments

• A publicly listed mining company on its offering of C$150-million of convertible senior notes and C$100-million of common shares

• An international athletic organization with respect to regional and municipal taxes

• A publicly listed pharmaceutical company on its C$50-million offering of common shares to non-Canadian residents

• A privately held mining company on its triangular amalgamation with a public issuer

• A privately held Canadian gas appliance business' sale of substantially all of its and its U.S. subsidiaries' assets

• A publicly listed mining company's C$135-million public offering of common shares

• The intergenerational transfer of a longstanding architectural and wood-product manufacturing business in Vancouver

• Advising a Canadian entity with respect to a provincial taxation authority's assessment of taxes arising from a purported permanent establishment in that province

• The sale of a family business in the heavy equipment industry to a private equity firm

• Disputing an assessment of penalties and interest levied against a financial institution pertaining to an administrative and compliance matter

• Advising various entities with respect to payroll withholding requirements that apply to remote and hybrid employees

• Advising a cross-border wood product company on its residency status for Canadian tax purposes

Sanctions and International Trade

• Advising a project management company specializing in renewable energy projects on international trade concerns relating to the importation of photovoltaic cells connected with a large renewable energy project

• Advising an industrial equipment manufacturer on a cross-border contractual dispute in light of Canadian sanctions against Russia

• Advising a professional services firm with Canadian citizen employees on their exposure to Canadian sanctions laws

Nicholas is a member of the Canadian Tax Foundation and the Canadian Bar Association.

• Author : BC Courts: Reverse Vesting Order Avoids Property Transfer Tax
  Canadian Tax Focus, Vol. 14, No. 4, November 2024.
• Co-author : Four Things to Know About Indigenous Equity Requirements in BC Hydro’s Call for Power
  Blakes Bulletin on Indigenous / Power, March 5, 2024.
• Author : The SCC Clarifies Correct Approach for GAAR
  Canadian Tax Focus, 13:3, 2023.
• Author : FCA: Certain Gratuities Are Subject to EI and CPP Withholding
  Canadian Tax Focus, 13:1, 2023.

Admitted to the British Columbia Bar – 2022
JD, University of British Columbia – 2021
BA/Sc, Quest University Canada – 2016