daniel lang

DANIEL LANG
Associé
T 416.367.6271
F 416.682.2817
Toronto
[email protected]
Droit fiscal
Valeurs mobilières, marchés financiers et sociétés ouvertes
Comités de gouvernance et comités spéciaux
Sociétés fermées
Marchés de l’électricité
Aviation
Formation / Admission au Barreau
EXECUTIVE SUMMARY
LLB, Osgoode Hall Law School, 1990
Daniel Lang is a tax partner practising in the Toronto office of Borden Ladner Gervais
LLP. Daniel has extensive experience on the tax implications arising from corporate
transactions, reorganizations, in-bound investment into Canada and international
transactions. Recent client work has focused on the tax issues affecting manufacturing
and technology companies, retailers and financial institutions. He has particular
expertise with respect to the electrical generation industry.
B.Comm., McGill University, 1987
Ontario, 1992
Activités professionnelles
Before joining BLG, Daniel was an Associate Partner at a "Big 4" accounting firm.
Member, Canadian Tax Foundation,
International Fiscal Association,
Ontario Bar Association, Canadian
Nuclear Law Organization
REPRESENTATIVE WORK

Advises on tax planning and compliance matters affecting private businesses,
partnerships and public corporations.

Analyzes financing strategies, including equity vs. debt considerations, loss
consolidation and convertible debentures.

Acts for public and private companies in connection with proposed corporate
reorganizations, amalgamations and acquisition transactions. Provides tax
due diligence assistance, develops tax-effective structures for purchasers and
vendors, and assists with post-closing reorganizations.

Addresses in-bound investment issues, including existence of a permanent
establishment, choice of a branch or subsidiary, treaty exemptions and
application of reduced withholding tax rates, and the taxation of non-resident
employees.

Advises on international tax matters, including thin capitalization, taxable
Canadian property, and foreign affiliate taxation.

Assists manufacturing companies with operational matters such as analysis of
tax depreciation policies for newly constructed plants and review of the tax
components of financial models.

For clients in the electrical generation industry experience, provides ongoing
tax advice and analyzes acquisition agreements to enterprises that operate
wind, solar, hydro, natural gas and nuclear electrical generation facilities.
Avocats | Agents de brevets et de marques de commerce
© 2016 Borden Ladner Gervais
S.E.N.C.R.L., S.R.L.
(«BLG»). Tous droits réservés
PUBLICATIONS & PRESENTATIONS
Selected Presentations

Presenter, "A Fresh Look at Tax Clauses in Acquisition Agreements,"
Canadian Tax Foundation Annual Conference, 2013 (with Mark Woltersdorf,
Dentons).

Presenter, "Tax Issues in Purchase and Sale Agreements," Canadian Tax
Foundation Annual Conference, 2011 (with Charles Taylor, Deloitte & Touche).

Presenter, "Topical Tax Issues For the Electricity Sector," Canadian Electricity
Association, Income and Commodity Tax Committee, September 2011.

Presenter, "The ABCs of Section 55," Canadian Tax Foundation Annual
Conferences, 2009 & 2010.

Secretary to the panel session, "Taxation of Mobile Activities," 2009
International Fiscal Association Annual Conference, 2009.
Selected Publications

Author, Tax, Practical Law's Private Acquisitions Multi-Jurisdictional Guide Country Commentary - Canada, Thomson Reuters 2014.

"Thin Capitalization Rules Scope Expanded in the Recent Federal Budget" (coauthor), Federated Press Corporate Finance newsletter, volume XVIII, pages
2168-73.

"Budget Proposals to Affect Gross-Up Clauses in Canadian Loan Agreements",
Tax Notes International, (October 29, 2012), volume 68, number 5, pages 495497.

"No Tax Deduction for Stock Surrender Payments", International Law Office
Corporate Tax Newsletter, August 31, 2012.

"Section 246 Catches Tax Payment Made by a US LLC", Federated Press
Corporate Finance newsletter, volume XVIII, pages 2084-2085.

"Key Practical Issues to Eliminate Double Taxation of Business Income" (coauthored with Pierre Bourgeois, PwC), International Fiscal Association Cahiers
de Droit Fiscal International, (2011) volume 96b, pages 181-199.

"Sovereign Immunity and the Taxation of Foreign Government Entities in
Canada" (co-author), Federated Press Corporate Finance newsletter, volume
XVII, pages 1976-1980.

"Linkage Required for Section 86 Reorganization", Federated Press Corporate
Finance newsletter, volume XVII, pages 1944-1946.

"Interest Deductibility and CCAA Proceedings", Federated Press Corporate
Finance newsletter, volume XVI, pages 1753-54.

"Respect for Legal Form: Industrielle Alliance, Assurances et Service v. R.",
Federated Press Corporate Finance newsletter, Volume XV, pages 1656-1659.

"Withholding Tax Implications of Participating Interest and Convertible Debt"
(co-author), CCH Canadian International Tax newsletter, Volume 42
(November 2008), pages 5-8.

"Section 116 Certificates: When and When Not?", Federated Press Corporate
Finance newsletter, Volume XIV Number 4, pages 1555-1560.
Avocats | Agents de brevets et de marques de commerce
© 2016 Borden Ladner Gervais
S.E.N.C.R.L., S.R.L.
(«BLG»). Tous droits réservés

"New Canadian Tax Filing Procedures for Non-resident Investors Fall Short of
Expectations", Practical US/International Tax Strategies (published by World
Trade Executive), Volume 12, Number 6 (March 31, 2008), pages 13-15.

"Marketing Filmed Entertainment: Strategies to Minimize Canadian Withholding
Tax", Canadian Tax Journal, Volume 46, pages 847-864.
À PROPOS DE BORDEN LADNER GERVAIS S.E.N.C.R.L., S.R.L
Borden Ladner Gervais S.E.N.C.R.L., S.R.L. (BLG) est un grand cabinet juridique canadien
qui offre à ses clients une gamme complète de services, principalement en droit des
affaires, litige commercial et arbitrage ainsi que propriété intellectuelle. BLG est l’un des
premiers cabinets juridiques en importance au pays; il compte plus de 725 avocats,
agents de propriété intellectuelle et autres professionnels dans 5 grandes villes du
Canada. BLG répond aux besoins de ses clients, que ce soit en matière de litige, de
financement ou d’enregistrement de brevets et de marques de commerce.
Avocats | Agents de brevets et de marques de commerce
© 2016 Borden Ladner Gervais
S.E.N.C.R.L., S.R.L.
(«BLG»). Tous droits réservés