Manjit Singh

Partner

Admitted to the Ontario Bar: 2000

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  • Bio
  • Awards & Recognition
  • Professional Involvement
  • Representative Matters
  • Selected Speaking Engagements
  • Selected Publications
  • Education

Manjit draws on more than 23 years of experience advising on Canadian and cross-border tax matters to provide comprehensive tax advice to corporate clients in diverse industries. Her clients appreciate her interpersonal skills and her ability to effectively communicate highly complex tax matters. Manjit’s personable nature and business acumen make her a strong negotiator. She takes a pragmatic approach and works to strike a balance between risk aversion and commercial reasonableness.

Manjit is a member of the firm’s Tax Group. Her practice includes tax planning and advising on tax aspects of reorganizations and restructurings, acquisitions, divestitures, mergers, inbound and outbound structuring, takeovers, privatization, securitization, going public transactions, financing, securities offerings, private placements and executive compensation. Manjit advises on tax structures for real estate investments and divestitures, REITs, partnerships and syndications.

Manjit frequently speaks on taxation matters, including current issues related to the mandatory disclosure rules and trust reporting rules, and regularly contributes to leading Canadian tax publications. Manjit is recognized as a leading tax lawyer by Lexpert and ITR World Tax (Canada).

Awards & Recognition

  • 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

Professional Involvement

Memberships

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

Representative Matters

  • 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.

Selected Speaking Engagements

  • 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.

Selected Publications

  • 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, 4th 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.

Education

  • 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