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Carrie Aiken

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Recent representative transactions include advising:

  • 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

Awards & Recognition

Carrie is recognized as a leading Tax practitioner in the following publications:

  • The Canadian Legal Lexpert Directory - 2018-2020 (Corporate Tax)

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

  • The Legal 500 Canada 2019 (Tax)

  • International Tax Review's Women in Tax Leaders 2018

  • The Legal 500 Canada 2018 (Tax)

  • 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)

  • The Legal 500 Canada 2017 (Tax)

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

Professional Activities

Carrie is a director of Ovarian Cancer Canada and a past-president and 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.

Publications
  • Co-author: Univar Company Canada ULC v Canada
    Canadian Tax Journal, 2018.
Education
Admitted to the Alberta Bar - 2007
Admitted to the Ontario Bar - 2004
LL.B., University of Ottawa - 2003
B.Comm. (Hon.), Lakehead University - 2000
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