Carrie Aiken

Recent representative transactions include advising:

• Waterous Energy Fund on its acquisition of Osum Oil Sands Corp.

• Jupiter Resources Ltd. in its C$630-million acquisition by Tourmaline Oil Corp.

• ENMAX Corporation on its US$1.3-billion acquisition of Emera Maine’s transmission and distribution business from Emera Inc.

• Kinder Morgan Inc. on its C$2.3-billion acquisition by Pembina Pipeline Corporation

• BluEarth Renewables Inc. on the transfer of Ontario Teachers' Pension Plan's ownership of BluEarth to DIF Infrastructure V

• Energy Capital Partners on its acquisition of the Canadian fossil-fuel-based electricity generation portfolio from Canadian Utilities Ltd. for C$835-million

• WestJet Airlines Ltd. on its C$5-billion acquisition by Onex

• Jupiter Resources Inc. on its US$1.1-billion reorganization proceedings

• Kinder Morgan Canada on its C$4.5-billion sale of the Trans Mountain Pipeline system and expansion project to the Government of Canada

• Kinder Morgan Inc. on its C$1.7-billion initial public offering of restricted voting shares of Kinder Morgan Canada Limited (KMCL) and subsequent C$300-million preferred share offering by KMCL

• Pembina Pipeline Corporation on its C$10-billion acquisition of Veresen Inc. and its US$650-million acquisition of the Vantage pipeline and the Mistral Midstream extraction plant

• 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:

• ITR World Tax 2024 (Highly Regarded, Women in Tax Leader – General Corporate Tax)
  

• The Canadian Legal Lexpert Directory – 2018–2020 and 2022–2023 (Corporate Tax)

• Best Lawyers: Ones to Watch in Canada 2023 (Tax Law)
  

• The Best Lawyers in Canada 2022 (Tax Law)

• International Tax Review's World Tax 2019 – Highly Regarded (Women in Tax)

• The Legal 500 Canada – 2017–2019 (Tax)

• International Tax Review's Women in Tax Leaders – 2015–2016 and 2018

• 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)

Carrie served as a director of Ovarian Cancer Canada and was past-president and a director of the Canadian Petroleum Tax Society. She is also a member of the Canadian Tax Foundation and the International Fiscal Association.

Carrie presents at numerous national and regional conferences and has authored several articles. She has also completed parts one, two and three of the Canadian Institute of Chartered Accountants in-depth tax course and the Rotman School of Management Business Leadership for Women Lawyers Program.

• Co-author: International Tax Issues at the Supreme Court of Canada
  Blakes Bulletin on Tax, December 17, 2021.

Admitted to the Alberta Bar – 2007
Admitted to the Ontario Bar – 2004
LLB, University of Ottawa – 2003
BComm (Hon.), Lakehead University – 2000