Carrie Aiken
Partner | Calgary
Calgary: 403-260-9775

Carrie practices income tax law and her practice focuses on advising and planning the tax aspects of domestic and international transactions, including mergers and acquisitions, corporate reorganizations, divestitures and investments by private equity and pension funds. Carrie advises international companies and state-owned enterprises looking to invest, commence or acquire business operations in Canada. She also advises public corporations, trusts and investment funds in connection with a wide range of public share and debt offerings, including cross-border financings. Carrie's practice includes advising on tax disputes and tax litigation.


Recent representative transactions include advising:

  • Suncor Energy Inc. on its unsolicited C$6.6-billion take-over bid and subsequent negotiated acquisition of Canadian Oil Sands Limited
  • TransCanada Corporation on its C$4.2-billion offering of subscription receipts in connection with the acquisition of Columbia Pipeline Group Inc.
  • BluEarth Renewables Inc. on its buyout by Ontario Teachers' Pension Plan
  • Pembina Pipeline Corporation on its US$650-million acquisition of the Vantage pipeline and the Mistral Midstream extraction plant
  • CNOC Nexen Finance (2014) ULC and CNOOC Nexen ULC in connection with offering of US$4-billion of guaranteed notes

  • Underwriters in connection with the C$633-million secondary offering of common shares of Seven Generations Energy Ltd.

  • Trinidad Drilling Ltd. in its international joint venture for the provision of drilling services with Halliburton Company

  • Novus Energy Inc. on its acquisition by Yanchang Petroleum International Limited of China

  • Underwriters in connection with the spinout and initial public offering of TransAlta Renewables Inc.

  • Underwriting syndicate in connection with the US$834.8-million secondary offering of common shares of Canadian Pacific Railway Limited by Pershing Square Capital Management, L.P.

  • BluEarth Renewables Inc. in its joint venture with the Batchewana First Nation for the development of the Bow Lake Wind Farm

  • Pembina Pipeline Corp. on its acquisition of Provident Energy Ltd. for C$3.2-billion

  • Denison Mines Corp. on a corporate reorganization involving the sale of its U.S. mining division to Energy Fuels Inc.

  • Joint group of co-ordinators on Sunshine Oilsands Ltd.'s public offering on the Hong Kong Stock Exchange

  • Underwriters in connection with various preferred share and note offerings

  • Underwriters in connection with the initial public offering and subsequent offerings of units of Eagle Energy Trust

Carrie is recognized as a leading Tax practitioner in the following publications:

  • The Canadian Legal Lexpert Directory 2018 (Corporate Tax)

  • The Legal 500 Canada 2018 (Tax)

  • Lexpert's Rising Stars 2017: Leading Lawyers Under 40

  • The Canadian Legal Lexpert Directory 2017 (Corporate Tax - Leading Lawyers to Watch)

  • The 2017 Lexpert Guide to the Leading US/Canada Cross-border Corporate Lawyers in Canada (Corporate Lawyers to Watch)

  • The Legal 500 Canada 2017 (Tax)
  • International Tax Review's Women in Tax Leaders 2015 and 2016
Show Past:
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Co-author: New Canadian Payroll Withholding Tax Exemption
International Tax Review, February 2016.
Co-author: Recent Measures Relating to Tax Administration, including Avoidance and Evasion
2015 Prairie Provinces Tax Conference, Canadian Tax Foundation, Calgary, Alberta, June 1, 2015, Tax.
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Co-presenter: Recent CRA Rulings & Interpretations
Canadian Petroleum Tax Society, Calgary, Alberta, October 21, 2015.
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