Abbey Kind, Calgary

About Abbey

Abbey practises in all areas of income tax law with a focus on corporate tax planning for both domestic and international tax matters. She advises on corporate reorganizations, mergers and acquisitions, cross-border transactions, restructurings, divestitures, financings and pension fund investments involving private and public corporations. Abbey also acts for clients in connection with tax controversy matters, including in respect of audits, appeals and matters before the Tax Court of Canada.

Select Experience

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

Publications

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.