Anu Nijhawan

Anu Nijhawan has extensive experience advising on the income tax aspects of corporate and partnership reorganizations, mergers and acquisitions, debt and equity financing transactions, and resource taxation issues. Her practice encompasses all aspects of income tax issues related to international structures for Canadian-based multinational corporations, on investments by non-residents in Canada, and on structuring cross-border acquisitions, divestitures, and financings. In addition, a significant component of Anu’s tax practice is devoted to structuring tax-effective employee and executive compensation programs, including cross-border and domestic stock option plans, phantom unit plans and employee stock purchase trusts.

Anu is recognized as a leading corporate tax lawyer in national and international publications, including:

• The Canadian Legal Lexpert Directory
• International Tax Review's Women in Tax Leaders
• Lexpert Guide to the Leading US/Canada Cross-border Corporate Lawyers in Canada
• ILO Client Choice Awards
• Lexpert's Rising Stars: Leading Lawyers Under 40

Anu joined Bennett Jones after having served as law clerk to Justices Hollinrake and Saunders of the British Columbia Court of Appeal.

Anu has authored numerous articles and presents regularly at several tax seminars and conferences on a variety of tax planning topics, including "Permissible Loss Trading", "Corporate Combinations" and "Topical Issues in Equity-Based Employee Compensation". She is a member of the editorial board of M&A Taxation and served on the editorial board of The Taxation of Executive Compensation and Retirement.

Anu serves on Council for the Canadian branch of the International Fiscal Association and has been selected as the Canadian Reporter on "Anti-avoidance Measures" for IFA's 2018 Congress. She is actively involved with the Canadian Tax Foundation and served as chair on the executive of the Southern Alberta tax specialists subsection of the Canadian Bar Association. She is involved with a variety of charitable and community organizations and currently serves on the grants committee of Education Matters, a charitable trust funding innovative enhancement programs in Calgary public schools.

Select Experience

• ESI Energy Services Inc., in connection with the reorganization with shareholders of Exploratus Ltd. and listing of ESI common shares on the Canadian Securities Exchange.
• DirectCash Payments Inc. in connection with its US$460 million acquisition by Cardtronics plc. Read more
• Marquee Energy Ltd., in connection with its business combination with Alberta Oilsands Inc. by way of court-approved plan of arrangement. Read more

Recent Publications

• Rio Tinto Alcan v. The Queen: Welcome Expansion of the Canadian Tax Deductibility of M&A Transaction Expenses
• Source Withholding for U.S. Employees in Canada: An Ongoing Challenge
• When Is "Loss Trading" Permissible? A Purposive Analysis of Subsection 111(5)

Blog Posts

• Alberta Flood 2013: CRA Extends Tax Filing Deadlines and Offers Guidance to Taxpayers
• Tax Changes: Corporate Contractors May Be Subject to 13% Higher Tax Rates

Recent Recognitions

• 2016, The Canadian Legal Lexpert Directory

  Repeatedly recommended, Corporate Tax

• 2016, International Tax Review's Women in Tax Leaders (2nd edition)

  Recognized as one of Canada's leading Women in Tax

• 2015, ILO Client Choice Awards

  Recognized as a leading lawyer in Canada for corporate tax

News & Speaking Engagements

• Permissible Tax Loss Trading
• Anu Nijhawan in the Financial Post on Treaty Shopping Crackdown
• Anu Nijhawan in the Globe and Mail on Dual Citizenship Tax Rules