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Zvi Halpern-Shavim How to pronounce this name. Partner | Toronto

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About Zvi

Zvi's practice involves all areas of sales and commodity tax, with a focus on planning and dispute resolution in connection with VAT, GST/PST, excise taxes, customs duties, tariffs and other trade remedies. He regularly advises clients regarding structuring of import/export arrangements, valuation methodology, tariff classification, import/export restrictions, and various aspects of Canada's bilateral and multilateral trade agreements.

Zvi provides compliance, planning, audit and tax dispute expertise in complex and/or novel areas, including financial services, natural resources, cross-border arrangements, P3 projects, cryptocurrencies, medical, pharmaceutical and agribusiness.

Select Experience

Recent representative matters include advising:

Mergers and Acquisitions

  • The Descartes Systems Group Inc. on its C$330-million agreement to acquire Visual Compliance

  • Superior Plus on its purchase from Gibson Energy ULC of an option to acquire the retail propane business of Canwest Propane and associated divestiture

Financial Services

  • Scotiabank on the establishment of its joint venture with Cineplex, Canada's largest movie theatre chain, and Empire, one of Canada's largest grocery retailers, and the launch and expansion of the Scene+ national loyalty program

  • Global Payments Inc. on its acquisition of the merchant acquiring business and portfolio of 40,000 merchants of Desjardins Group

  • The Toronto-Dominion Bank on its acquisition of artificial intelligence firm Layer 6 Inc.

Real Property

  • JCF Capital ULC in connection with its acquisition of the former Trump Tower, Toronto, a mixed hotel/residential condominium, and the sale of the hotel portion to InnVest Hotels

  • BluEarth Renewables Inc. in relation to the acquisition, construction, operation and maintenance of various solar and wind power projects

Medical/Pharmaceutical

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

Infrastructure

  • Various P3 Project Cos and Project Owners in connection with GST/HST in contractual negotiations, assessments and refunds for public infrastructure and similar projects

Awards & Recognition

Zvi is recognized as a leading lawyer in the following publications:

  • The Best Lawyers in Canada 2026 (Tax Law)

  • The Legal 500 Canada 2025 (Tax, International Trade)

  • The Canadian Legal Lexpert Directory 2025 (Corporate Tax)

  • Chambers Canada Legal Guide 2025 (Spotlight – Tax: Indirect Tax)

  • ITR World Tax 2025 (Highly Regarded – Indirect Tax)

  • ITR Americas Tax Awards 2023 (Shortlisted: Indirect Tax Practice Leader of the Year – North America)

Professional Activities

Zvi is a member of the Executive Committee of the Canadian Bar Association, Commodity Tax, Customs and Trade Section, and an active member of the International Trade Section.

Zvi is also a member of the GST Leaders Forum and the Ontario Bar Association. He also serves on the Tax Committee of the Canadian Finance and Leasing Association.

Publications
Professional Appearances
  • Speaker : GST/HST and Loyalty Programs in 2023
    2023 Commodity Tax Symposium, CPA Canada, October 23, 2023.
Education

Admitted to the Ontario Bar – 2010
JD, University of Toronto Faculty of Law – 2009
MA (Political Theory), Boston College – 2006
BSc (Physics and Literary Studies), University of Toronto – 2004

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