Abbey Kind Associate | Calgary

Recent matters in which Abbey has been involved include advising:

Public and Private M&A, Reorganizations and Transactions

• TC Energy Corporation in respect of the spinoff of its liquid pipelines business into South Bow Corporation, thereby completing its separation into two independent, publicly listed companies

• Strathcona Resources Ltd. on its all-share transaction to acquire Pipestone Energy Corp., creating a combined public entity with an approximate C$11.5-billion enterprise value

• Imperial Oil Resources Limited and ExxonMobil Canada Ltd. on the disposition of their interest in XTO Energy Canada to Whitecap Resources for C$1.9-billion

• Strathcona Resources on its acquisition of Serafina Energy Ltd. for C$2.3-billion

Capital Markets

• South Bow Corporation in connection with its C$7.9-billion cross-border private placement offering of senior notes and junior subordinated notes, undertaken in connection with TC Energy Corporation's spin-out transaction

• Coastal GasLink Pipeline Limited Partnership in connection with its private placement of C$7.15-billion aggregate principal amount of first lien senior secured notes, the largest Canadian dollar-denominated corporate bond offering to date

• International Petroleum Corporation (IPC) in connection with its substantial issuer bid pursuant to which IPC purchased from shareholders for cancellation a total of 8,258,064 common shares for an aggregate purchase price of approximately C$128-million

Abbey is recognized in the following publication:

• Best Lawyers: Ones to Watch in Canada – 2025–2026 (Tax Law)

Abbey is a member of the Law Society of Alberta. She is also a member of the Chartered Professional Accountants of Alberta and the Chartered Professional Accountants of Canada.

Abbey is a member of the Canadian Bar Association, the Canadian Tax Foundation and the International Fiscal Association.

• Co-author : Chapter 7 Mandatory Disclosure Rules in Canada in Mandatory Disclosure Rules
  WU Institute for Austrian and International Tax Law, European and International Tax Law and Policy Series, Vol. 26, 2023.
• Co-author : Family Corporations and Investment Income: Winners and Losers in the Taxation of Family Wealth
  Federated Press: Personal Tax and Estate Planning, Vol. X, No.2, December 2021.
• Co-author : Family Trusts and the Small Business Deduction - The Rules have Changed
  Federated Press: Personal Tax and Estate Planning, Vol. IX, No.2, August 2020.
• Co-author : A Right under a Contract, in equity or otherwise... Tax Planning around a Legal Fiction
  Federated Press: Personal Tax and Estate Planning, Vol. IX, No.1, February 2020.

Admitted to the Alberta Bar – 2021
JD (With Distinction, William A. McGillivray Gold Medalist), University of Calgary – 2020
MPAcc, University of Saskatchewan – 2016
BComm (With Distinction), University of Calgary – 2015