Amy Lee
Associate | Toronto
Toronto: 416-863-4241

Amy practises in all areas of value-added, sales and commodity tax, customs and international trade including compliance, mergers and acquisitions, reorganizations, planning and dispute resolution. In areas of value-added tax (VAT), sales and commodity tax, Amy provides advice in connection with goods and services tax (GST), the harmonized sales tax (HST), Quebec sales tax (QST), provincial sales tax (PST), retail sales tax (RST), insurance premium tax, carbon tax and other excise taxes and duties. In areas of customs and international trade, she provides advice in connection with import/export arrangements, customs duties, customs valuation, tariff classification, import/export restrictions, trade remedy including antidumping and anti-subsidy investigations and various aspects of the North American Free Trade Agreement and Canada's other bilateral and regional trade and investment agreements.

Amy joined Blakes as a summer student in 2015 and completed her articles with the Firm in 2017.


Recent representative matters include advising:

  • Sappi Canada Enterprises Inc. on its acquisition of Rayonier A.M. Canada Enterprises Inc.’s pulp mill and related assets in Quebec

  • Canadian Pacific Railway Corporation (CPRC) in lawsuits launched against the Government of Canada to recover taxes paid in contravention of a provision of the 1880 Charter of CPRC

  • Maroon Group, a portfolio company of CI Capital, in connection with its acquisition of the assets of Cambrian Chemicals

  • Driven Brands Inc. in connection with its acquisition of collision and glass repair franchisor Carstar Automotive Canada Inc.

  • GMS Inc. on its C$800-million acquisition of WSB Titan from TorQuest Partners

  • Ball Corporation on its acquisition of Neuman Aluminum

  • The court-appointed receivers of Questfire Energy Corp.

  • Wynnchurch Capital on its acquisition of select assets of Uponor Infra Ltd.

  • Xerox Limited in connection with its acquisition of Hubdoc Inc.

  • Carillion Canada Inc. regarding its sale of certain assets and liabilities to a subsidiary of Fairfax Financial Holdings

  • Superior Plus on its divestiture of assets associated with the retail propane business of Canwest Propane

  • A private equity firm in connection with its acquisition and continuing consolidation of specialist dental and orthodontist practices across Canada

  • Hub International in connection with its acquisition of various insurance brokerages, including the property and casualty insurance business of Cypher Systems Group Inc. and commercial property and casualty brokerage Integro (Canada) Ltd.

  • Various foreign entities on entry into the Canadian market, including online platforms and sharing economy businesses

  • Domestic and foreign entities and their professional advisors regarding the analysis of GST/HST and RST assessments and litigation risks and audit management, defence and negotiation with federal and provincial tax authorities

  • Various Canadian licensed producers and businesses in adjacent industries on the application of the cannabis excise duties regime including licensing, stamping, packaging and pricing requirements

Show Past:
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Blakes Bulletin on International Trade, May 22, 2019.
Co-author: Applewood: Tax Court Gets to the Core of the GST/HST Exemption for Financial Intermediaries
Sales Tax, Customs & Trade Journal, Federated Press, Vol. XVI, No. 1, May 2019.
Co-author: Should Bitcoin Miners Be Eligible for ITCs?
Sales Tax, Customs & Trade Journal, Federated Press, Vol. XV, No. 4, November 2018.
Co-author: Place of Delivery: A Deceptively Complex GST/HST Problem
Sales Tax, Customs & Trade Journal, Federated Press, Vol. XV, No. 2, July 2018.
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