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Amy Lee

Amy Lee
Amy Lee Associate | Toronto
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Representative matters include advising:

Sales, Commodity and Excise Taxes

  • Parthenon Capital in connection with its acquisition of BluePay Canada

  • Americold Realty Trust in connection with its acquisition of Nova Cold Logistics

  • Vela Software, an operating subsidiary of Constellation Software Inc., on its acquisition of the MOSAIC business unit from Quorum Business Solutions Inc.

  • H.I.G. Capital in connection with its acquisition of BioVetra Inc.

  • Sappi Canada Enterprises Inc. in connection with its acquisition of Rayonier A.M. Canada Enterprises Inc.’s pulp mill and related assets in Quebec

  • Maroon Group, a portfolio company of CI Capital, in connection with its acquisition of the assets of Cambrian Chemicals

  • Driven Brands Inc. in connection with its acquisition of collision and glass repair franchisor Carstar Automotive Canada Inc.

  • Wynnchurch Capital on its acquisition of select assets of Uponor Infra Ltd.

  • Carillion Canada Inc. regarding its sale of certain assets and liabilities to a subsidiary of Fairfax Financial Holdings

  • Hub International in connection with its acquisition of various insurance brokerages, including the property and casualty insurance business of Cypher Systems Group Inc. and commercial property and casualty brokerage Integro (Canada) Ltd.

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

  • Various financial institutions regarding complex GST/HST/QST issues and structuring considerations

  • Various foreign entities on entry into the Canadian market, including online platforms and sharing economy businesses

  • Various Canadian licensed producers and businesses in adjacent industries on the application of the cannabis excise duties regime including licensing, stamping, packaging and pricing requirements

  • A foreign cigarette manufacturer regarding the application of excise duty registration, stamping and duty regimes

Tax Dispute Resolution

  • Canadian Pacific Railway Corporation (CPRC) in lawsuits launched against the Government of Canada to recover taxes paid in contravention of a provision of the 1880 Charter of CPRC

  • Domestic and foreign entities and their professional advisors regarding the analysis of GST/HST and RST assessments and litigation risks and audit management, defence and negotiation with federal and provincial tax authorities

International Trade, Customs & Import Controls, Sanctions & Export Controls

  • Drafting export compliance policies

  • Importation of goods subject to economic sanctions and import controls

  • Appealing Canada Border Services Agency trade verification decisions

  • Safeguard Inquiry of Certain Steel Goods – Exclusions Inquiry Order (GC-2018-001-E1)

  • Dumping of Certain Fasteners (Expiry Review No. RR-2019-002)
Professional Activities

Amy is a member of the Canadian Tax Foundation, the Canadian Bar Association and the Ontario Bar Association. She provides pro bono legal advice to a number of not-for-profit and charitable organizations and volunteers with Pro Bono Law Ontario’s Free Legal Advice Hotline and the LAWS (Law in Action Within Schools) mentoring program.


Admitted to the Ontario Bar - 2017
J.D., Osgoode Hall Law School - 2016
B.A.S. (Accounting, Spec. Hon.), York University - 2013
B.F.A. (Studio, Spec. Hon.), York University - 2009

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