Zvi Halpern-Shavim
Associate | 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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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.
Co-author: The Magic GST/HST Registration (Or "How to Make a Multi-Million GST/HST Assessment Disappear")
Indirect Tax Newsletter, Taxnet Pro, April 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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