
Steve Suarez is a partner in the Toronto office of Borden Ladner Gervais LLP. Steve works exclusively in taxation law, with a particular focus on mining sector. His practice is focused on mergers & acquisitions, corporate restructurings and tax dispute resolution. Among his significant transactions in the mining sector are acting for the following clients:
• Inco Limited on its proposed merger with Phelps Dodge Corporation and subsequent acquisition by Companhia Vale do Rio Doce;
• Placer Dome Inc. in the unsolicited offer by Barrick Gold Corporation and resulting negotiated merger;
• Eldorado Gold Corporation in its acquisition of European Goldfields Limited;
• Walter Energy, Inc. in its acquisition of Western Coal Corp.;
• Goldcorp Inc. on the sale of its interest in Terrane Metals Corp. to Thompson Creek Metals Inc.;
• Pan American Silver Corp., in its acquisition of Minefinders Corporation Ltd.;
• Talbot Group Investments Pty Ltd. in its acquisition and subsequent disposition to OAO Severstal of interests in PBS Coals Limited;
• Discovery West Corp. on its divisive reorganization and spin-out of BlackRock Ventures Inc.; and
• the underwriters to Royal Nickel Corporation on its initial public offering of common shares, warrants and flow-through common shares;
• Vietnam Resource Investments in its acquisition of Keeper Resources Inc.
Outside the mining sector, his significant transactions include advising The Seagram Company Ltd. in its acquisition by Vivendi, Adolph Coors Company on its merger with Molson Inc., London Stock Exchange Group PLC in its proposed merger of equals with TMX Group Inc, IBM Corporation in its acquisition of Cognos Inc., CanWest Global Communications Corp. in its acquisition of Alliance Atlantis Inc., Magna International in the going private transactions of its publicly traded subsidiaries, Tesma, Decoma and Intier Automotive and in its spin-out of MI Developments Ltd., and BCE Inc. in the formation of Bell Globemedia with The Thomson Corporation and The Woodbridge Company Limited.
Steve writes and speaks frequently on taxation matters and is active in numerous Canadian and international tax organizations, including as a Councillor of the Canadian Branch of the International Fiscal Association, the Co-Chair of the Toronto Centre Canada Revenue Agency & Tax Professionals Consultation Group, and a past Chair of the Ontario Bar Association (Taxation Section). He is also active in the mining sector, serving on the Executive of the Management & Economics Society of the Canadian Institute of Mining, Metallurgy and Petroleum. Steve holds a J.D. from the University of Toronto Law School and an MBA from the Ivey School of Business at the University of Western Ontario, and has been acknowledged as a leading Canadian tax practitioner by a number of international publications such as Chambers Global: The World’s Leading Lawyers for Business 2011: Tax and International Tax Review: World Tax 2011. He is called to the bars of Ontario and New York and is a solicitor in the Law Society of England & Wales.
For more information about Steve please see here.
To learn more about the Mining Group at Borden Ladner Gervais LLP, please see here.
For more tax publications from Steve, please below. For a complete list of publications and presentations by Steve, please see here.
| TITLE | CITATION | |
| Canadian Appellate Court Issues Split Decision on Transferred Liabilities | Tax Notes International, Volume 64, Number 2, October 10, 2011, p. 108 | Canadian Appellate Court Issues Split Decision on Transferred Liabilities |
| Foreign Exchange Tax Treatment: Planning for International Transactions in Volatile Currency Markets | Taxation of Corporate Finance and Financial Structures, June 21, 2011 (Acumen Information Services) | Foreign Exchange Tax Treatment: Planning for International Transactions in Volatile Currency Markets |
| 2011 Federal Budget Mostly Unchanged | Tax Notes International, June 20, 2011, Volume 62, Number 12, p. 940 | 2011 Federal Budget Mostly Unchanged |
| Voters Reelect Conservative Government | Tax Notes International, Volume 62, Number 6, May 9, 2011, p. 463 | Voters Reelect Conservative Government |
| Tax Measures in Canadian Budget May Have to Wait | Tax Notes International, Volume 62, Number 2, April 11, 2011, p. 80 | Tax Measurers in Canadian Budget May Have to Wait |
| Canadian Taxation of Mining | Tax Notes International, Volume 60, Number 11, December 13, 2010, p. 867 | Canadian Taxation of Mining |
| Tax Executives Urge Group Loss Relief for Canada | Tax Notes International, Volume 60, Number 4, October 25, 2010, p. 231 | Tax Executives Urge Group Loss Relief for Canada.pdf |
| Draft Legislation Would Fix Nonresident Tax Trap | Tax Notes International, Volume 59, Number 13, September 27, 2010, p. 1009 | Draft Legislation Would Fix Nonresident Tax Trap.pdf |
| Canada Sets Policy on Accessing Accountant’s Working Papers | Tax Notes International, Volume 58, Number 12, June 21, 2010, p. 935 | Canada Sets Policy on Accessing Accountants’ Working Papers.pdf |
| Canada Will Not Appeal Ruling on LLC’s Treaty Rights | Tax Notes International, Volume 58, Number 7, May 17, 2010, p. 412 | Canada Will Not Appeal Ruling on LLC’s Treaty Rights.pdf |
| Canadian LLC Ruling Overturns Long-Standing Policy | Tax Notes International, Volume 58, Number 3, April 19, 2010, p. 199 | Canadian LLC Ruling Overturns Long-Standing Policy.pdf |
| Canada’s 2010 Budget Heavy with Major Tax Initiatives | Tax Notes International, Volume 57, Number 12, March 22, 2010, p. 1021 | Canada’s 2010 Budget Heavy with Major Tax Initiatives.pdf |
| The Taxation of Mobile Activities | Bulletin for International Taxation, Volume 61, No. 1, January 2010, pp. 45-50 | The Taxation of Mobile Activities |
| Thoughts on the New LOB Clause in the Canada-U.S. Treaty | Tax Notes International, Volume 56, Number 1, October 5, 2009, p. 39 | Thoughts on the New LOB Clause in the Canada-US Treaty.pdf |
| Withholding Decision Creates Windfall for Revenue Canada(with David Gaskell) | Tax Notes International, Volume 55, Number 8, August 24, 2009, p. 600 | Withholding Decision Creates Windfall for Revenue Canada.pdf |
| Canada Updates Policy on Assessing Working Papers | Tax Notes International, Volume 55, Number 3, July 20, 2009, p. 172 | Canada Updates Policy on Assessing Working Papers.pdf |
| Multinational Groups with Canadian Members in Hard Times(with Susan Wooles) | Tax Notes International, Volume 55, Number 3, July 20, 2009, p. 225 | Multinational Groups with Canadian members in Hard Times.pdf |
| Further Clarification on Revised Regime for Non-resident Vendors | Tax Notes International, Volume 55, Number 1, July 6, 2009, p. 21 | Further Clarification on Revised Regime.pdf |
| The OECD Discussion Draft on Transfer Pricing Aspects of Business Restructurings – Canadian Considerations(with Richard Tremblay) | Tax Management International Journal, Volume 28, Number 2, February 13, 2009, p. 98 | The OECD Discussion.PDF |
| Canadian Budget Delivers Outbound Tax Relief | Tax Notes International, Volume 53, Number 5, February 2, 2009, p. 383 | Canadian Budget Delivers Outbound Tax Relief.pdf |
| Canada’s Revised Section 116 Regime for Non-resident Vendors(with David Gaskell) | Tax Notes International, Volume 53, Number 4, January 26, 2009, p. 321 | Canada’s Revised Section 116 Regime for Non-resident Vendors.pdf |
| Canadian Taxation of Foreign Exchange Gains and Losses(with Byron Beswick) | Tax Notes International, Volume 53, Number 2, January 12, 2009, p. 157 | Canadian Taxation of Foreign Exchange Gains and Losses.pdf |
| Ten Essential Elements of Canada’s Tax System(with Susan Wooles) | Tax Notes International, Volume 51, Number 10, September 8, 2008, p. 825 | Ten Essential Elements of Canada’s Tax System.pdf |
| Canada’s Taxation of Stock Option Benefits: Could the SDL Remission Order Benefit Others? | Tax Notes International, Volume 49, Number 9, March 3, 2008, p. 777 | Canada’s Taxation of Stock Option Benefits.pdf |
| Canada’s 2008 Budget is Light on Business Tax Measures | Worldwide Tax Daily, Tax Analysts, February 28, 2008 | Canada’s 2008 Budget is Light on Business Tax Measures.pdf |
| Using Exchangeable Shares in Inbound Canadian Transactions (with Pooja Samtani) | Tax Notes International, Volume 48, Number 13, December 24, 2007, p. 1281 | Using Exchangeable Shares in Inbound Canadian Transactions.pdf |
| New 88(1) Comfort Letter Address Bump Anomaly | Canadian Current Tax, Volume 18, Number 1, October 2007, p. 1-5 | New 88(1) Comfort Letter Addresses Bump Anomaly.PDF |
| Canada Makes Major Revisions to Interest Proposals | Tax Notes International, Volume 46, Number 8, May 21, 2007, p. 1-5 | Canada Makes Major Revisions to Interest Proposals.pdf |
| Canadian Budget has Cross-Border Focus | Tax Notes International, Volume 45, Number 12, March 26, 2007, p. 1166 | Canadian Budget Has Cross-Border Focus.pdf |
| Tax Aspects of Debt Settlement: A Primer | Insolvency News, February 2007, p. 15 | Tax Aspects of Debt Settlement A Primer.pdf |
| Canada’s Tax Cost Step-Up: What Foreign Purchasers Should Know | Tax Notes International, Volume 44, Number 10, December 4, 2006, p. 779 | Canada’s Tax Cost Step-Up.pdf |
| Tax Planning with Losses in Canada | Tax Notes International, Volume 39, Number 5, August 1, 2005, p. 451 | Tax Planning with Losses in Canada.pdf |
| Finance Minister Presents 2005 Budget | Tax Notes International, Volume 37, Number 10, March 7, 2005, p. 869 | Finance Minister Presents 2005 Budget.pdf |
| The Capital Property Dividend Stop-Loss Rules (précis only) | Canadian Tax Journal, Volume 53, Number 1, 2005, p. 269-91 | The Capital Property Dividend Stop-Loss Rules.pdf |
| Public Company Non-Butterfly Spinouts (précis only)(with Firoz Ahmed) | Canadian Tax Foundation, 55thAnnual Tax Conference, September 23, 2003, 32:1-63 | Public Company Non-Butterfly Spinouts.pdf |