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

Amy practices in all areas of commodity tax including planning and advising clients in connection with the goods and services tax (GST), the harmonized sales tax (HST), provincial sales tax (PST), 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.

Amy was a summer student at Blakes after her second year of law school and articled with the Firm upon graduation.


Recent representative matters include advising:

  • 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.

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Co-author: Place of Delivery: A Deceptively Complex GST/HST Problem
Sales Tax, Customs & Trade Journal, Federated Press, Vol. XV, No. 2, July 2018.
Blakes Bulletin on Corporate Governance, October 5, 2016
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