Manjit Singh

• Recognized in The Canadian Legal Lexpert Directory as a leading lawyer in the area of Corporate Tax
• Recognized by ITR World Tax (Canada) as a Notable Practitioner in General Corporate Tax

Memberships

• Law Society of Ontario
• Canadian Bar Association
• Canadian Tax Foundation
• International Fiscal Association
• Commercial Real Estate Women (Toronto Chapter)

• Advised The Stevens Company Limited on its majority investment in Schaan Healthcare Products Inc.
• Advised Phillips Foods Inc., a U.S.-based global processor and distributor of branded seafood products, in the acquisition of the assets of South Shore Seafoods Group of Companies, a Canadian seafood processor and distributor.
• Represented Cybin Inc. (CBOE: CYBN) (NYSE American: CYBN), a life sciences company focused on psychedelic pharmaceutical therapies, in the completion of a US$150-million private placement of common shares.
• Represented Linamar Corporation in its acquisition of Bourgault Industries Ltd., a leading agricultural equipment manufacturer, for $640 million. In conjunction with the Bourgault transaction closing, Linamar also finalized a new $700-million term loan agreement.
• Represented BZAM, a leading Canadian cannabis producer, in the acquisition of Final Bell Canada, an end-to-end supply chain system for cannabis brands, from Final Bell Holdings International.
• Represented Small Pharma Inc. (TSXV: DMT) in the sale of all of its issued and outstanding securities to Cybin Inc. (NYSE American: CYBN) (NEO: CYBN).
• Represented a leading global transportation industry manufacturer and supplier as Canadian counsel in its purchase of certain assets of a cross-border privately-owned commercial vehicle, bus and trailer manufacturing business.
• Represented Wynnchurch Capital, L.P. as Canadian counsel in connection with its majority ownership acquisition of FloWorks International, LLC.
• Represented The Green Organic Dutchman Holdings Ltd. (CSE:TGOD) in the completion of a marketed public offering of units.
• Acted as lead underwriters’ tax counsel for E-Automotive Inc. (TSX:EINC) with its initial public offering raising gross proceeds of $135.7 million.
• Acted as lead underwriters’ tax counsel for Arizona Metals Corp. in connection with various bought deal financings and secondary offerings, raising proceeds in excess of $65 million.
• Acted as lead underwriters’ tax counsel for K.B. Recycling Industries Ltd. (Alkemy) in connection with an IPO and financings of $11.4 million.
• Acted as lead underwriters’ tax counsel for Voyager Digital in connection with a US$100 million private placement.
• Acted as lead underwriters’ tax counsel for Mydecine Innovations Group in connection with a $17.25 million bought deal public offering.
• Acted as lead underwriters’ tax counsel for Theratechnologies in connection with a US$46 million bought deal offering.
• Advised Pluribus Technologies Corp. (TSXV: PLRB) in respect of its completion of the acquisition of Kesson Group Inc. and Kesson Group Holdings Limited and in respect of a reverse take-over, by way of a three-cornered amalgamation, to take public Pluribus Technologies Inc. (now, Pluribus Technologies Corp.).
• Advised Empatho Holdings Inc. (formerly, Shane Resources Ltd.) with respect to a reverse take-over, by away of a three-cornered amalgamation with Empatho Corp. and a wholly-owned subsidiary to become Empatho Holdings Inc. and list its shares.
• Advised Rifco Inc. in respect of a going private transaction involving the acquisition of all its issued and outstanding shares by Chesswood Group Limited (TSX:CHW) for aggregate consideration of approximately $28 million.
• Advised B&G Foods Canada ULC in connection with its acquisition of Crisco brand from Smucker’s for US$550 million.
• Advised Ebro Foods, S.A in connection with the sale of Catelli dry pasta business in Canada to Barilla Group for $165 million.
• Advised Heniff Transportation, the operator one of the largest asset-based liquid bulk networks in North America, in connection with the acquisition of Premier Bulk Systems, an Ontario-based bulk motor carrier.
• Advised Robertet S.A. in connection with the acquisition of Ecom Foods Industries Inc.
• Advised Killam Properties Inc. in connection with the corporate reorganization to create Killam Apartment REIT.
• Advised Melcor Developments Ltd. in connection with the structuring and initial public offering of Melcor REIT.
• Advised Dream Asset Management in connection with the structuring and initial public offering of Dream Global REIT, Dream Alternatives Trust and Dream Industrial REIT.
• Advised Dream Office REIT in connection with its acquisition of Whiterock REIT, Realex Properties Corp. and ScotiaPlaza, its internal reorganizations to eliminate a sub-trust and holding company structures and its offering of units and convertible debentures.
• Advised Dream Global REIT in connection with its offering of units and convertible debentures.
• Advised Dream Industrial REIT in connection with its offering of units and convertible debentures.
• Advised SmartREIT in connection with its internal reorganization to eliminate a sub-trust structure.
• Advised Loblaw Companies Limited in connection with the structuring of Choice Properties REIT.

• Presenter, “Building a Book of Business from the Ground Up,” SABA Toronto’s Annual Symposium, 2024.
• Presenter, “Navigating General Wealth,” Nicola Wealth Women’s Lead Financial Mastery Series, 2024.
• Presenter, “OBA New Tax Mandatory Disclosure Rules – What Businesses and Their Lawyers Need to Know,” OBA, 2023.
• Presenter, “Proposed Changes to Subsection 55(2) and Related Developments,” CLHIA Tax 2016 Officers Section Annual Conference, 2016.
• Co-Author and Co-Presenter, “The Canadian Treatment of Foreign Taxes,” Canadian Tax Foundation, Conference Report, 2014.
• Co-Presenter, “Certain Budget Proposals & PRPPs – A Primer,” CLHIA Tax 2013 Officers Section Annual Conference, 2013.
• Author and Presenter, “An Introduction to Bump Rules,” Canadian Tax Foundation, Conference Report, 2003.

• Co-Author, "Canada's Federal Court of Appeal Hits the Brakes on Break Fees," Tax Notes International, Volume 114, May 27, 2024.
• Co-Author, “How Canada’s New Income Tax Mandatory Disclosure Rules Affect Domestic and Cross-Border Transactions,” Lexpert, October 23, 2023.
• Author, “Quebec Court of Appeal: TIPs Not a Subset of Current Expenses,” Tax for the Owner-Manager, Canadian Tax Foundation, April 2021.
• Author, “Motter: Tenant Inducement Payments,” Canadian Tax Highlights, Canadian Tax Foundation, November 2018.
• Co-Author of the Canadian Chapter in The Inward Investment and International Tax Review, 4^th ed. 51-72, United Kingdom: Law Business Research Ltd., 2014.
• Co-Author, “Tax Considerations for Foreign Funds,” AIMA Canada Handbook, 2012.
• Co-Author, “Retirement Compensation Arrangements and the Prohibited Investment and Advantage Rules,” Insurance Planning, Federated Press, 2012.

• LLB, University of Toronto, 1998
• B.Comm., University of Toronto, 1995
• NFP Governance Essentials Program, Institute of Corporate Directors & Rotman School of Management, University of Toronto, 2022