Zvi Halpern-Shavim
Partner | Toronto
Toronto: 416-863-2355

Zvi's practice involves all areas of commodity tax, with a focus on planning and advising clients in connection with the goods and services tax, the harmonized sales tax, provincial sales tax, insurance premium tax, customs valuation, tariff classification, import/export restrictions, and various aspects of the North American Free Trade Agreement and Canada's other bilateral trade agreements.

Zvi first joined Blakes as a summer student and articled as a clerk at the Ontario Court of Appeal.

SELECT EXPERIENCE

Recent representative matters include advising:

  • Wells Fargo & Company on its C$32-billion proposed acquisition of GE Capital's Commercial Distribution Finance and Vendor Finance Businesses
  • Trinidad Drilling Ltd. on its C$505-million acquisition of CanElson Drilling Inc.
  • BCE Inc. on its C$594-million acquisition of Glentel Inc. and sale of 50 per cent of Glentel to Rogers Communications Inc.
  • Standard Life plc on the sale of its Canadian business to Manulife for C$4-billion
  • Canadian Tire Corporation, Limited on the sale to Scotiabank of a 20 per cent interest in its financial services business for C$500-million
  • McKesson Corporation on its purchase of Katz Group Canada Inc.'s banner and franchise pharmacy businesses
  • Wynnchurch Capital on its acquisition of North American road safety business NSC Minerals
  • Amalgamated Metals on its divestiture of metal conglomerate Premetalco to Nova Capital
  • Fairfax Financial Holdings on its acquisition of William Ashley Limited
  • Rockstar Bidco, a consortium of technology companies including Sony, Microsoft and Ericsson on the US$4.5-billion purchase at auction of Nortel Networks' portfolio of over 6,000 patents
AWARDS & RECOGNITION

Zvi is recognized as a leading lawyer in International Tax Review's Indirect Tax Leaders 2017 (6th Edition).

PUBLICATIONS
Show Past:
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Blakes Bulletin on The Sharing Economy, June 12, 2018.
Canadian Tax Focus, Canadian Tax Foundation, May 2018.
Co-author: Canada: Federal Court authorises CRA to obtain taxpayer information directly from PayPal Canada
International Tax Review, April 2018.
Blakes Bulletin on Cannabis, March 8, 2018.
Blakes Bulletin on Cannabis, March 2, 2018.
Co-author: Chapter 11 - Canada
International Comparative Legal Guide to: Corporate Tax, Global Legal Group, 2018.
Co-author: Bracing Changes: Tax Court Takes a Bite Out of ITC Claims by Orthodontists
Sales Tax, Customs & Trade Journal, Federated Press, Vol. XIV, No. 3, 2017.
Co-author: Searching for a Pot of Gold: Taxing Marijuana in Canada
Sales Tax, Customs & Trade Journal, Federated Press, Vol. XIV, No. 1, 2017.
Co-author: Finance Canada Seeks Comments on New Tax Proposals Regarding Investment Limited Partnership Rules
Canadian Current Tax, Vol. 28, No. 1, October 2017.
Co-author: Indirect Taxes, Canada: Cross-Border Developments
The Professional Journal of Tax Executives Institute, Vol. 69, No. 4, July/August 2017.
Canadian Tax Focus, Canadian Tax Foundation, February 2017.
Conference Report 2016, Report of Proceedings of the Sixty-Eighth Tax Conference, Ch. 35, pp. 1-26, Canadian Tax Foundation, 2017.
Co-author: Court Rejects ITCs for Corporation as "Personal Expenses" After Business has Wound Down
Sales Tax, Customs & Trade Journal, Federated Press, Volume XII No. 2 2016.
Co-author: Five Arbitrary Differences Between Corporations and Partnerships for GST/HST Purposes
Sales and Use Tax, Volume XIII, No. 2, Federated Press, November 2015.
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PROFESSIONAL APPEARANCES
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Co-presenter: Income and Commodity Tax Considerations for the Sharing Economy
68th Annual Tax Conference, Calgary, Alberta, November 28, 2016.
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