Lesley Kim Partner


Speaks:  English

Year of Call: 2018 - Saskatchewan

Year of Call: 2012 - Ontario

Year of Call: 2009 - Alberta

Primary phone: +1 403-298-1013

Fax: +1 403-263-9193

Email: lesley.kim@gowlingwlg.com

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Primary office:  Calgary


Lesley Kim

Lesley Kim is a partner in Gowling WLG’s Calgary office. She practises in the areas of domestic and international tax law with a focus on corporate and individual income taxation. Lesley has extensive experience with public and private company cross-border transactions, reorganizations, spin-offs and financings, including IPOs. She also has experience with estate planning and tax dispute resolution.

Lesley works with clients in a variety of sectors, including media, retail, investment management, electronic commerce, financial services, universities and transportation companies.

Lesley has written numerous articles regarding income tax developments and has spoken at a number of conferences on Canadian and international taxation matters.

Prior to focusing exclusively on her tax practice, Lesley was a corporate and securities associate with a national law firm and she completed a secondment with the Alberta Securities Commission. Her previous experience informs and complements her tax practice and she has a deep understanding of the complexities involved in various corporate and securities transactions.

Career & Recognition

Filter timeline:
  • 2018

    • Qualifications (Year of Call/Admission, etc.)
       2018
      Year of Call, Saskatchewan
  • 2012

    • Qualifications (Year of Call/Admission, etc.)
       2012
      Year of Call, Ontario
  • 2009

    • Qualifications (Year of Call/Admission, etc.)
       2009
      Year of Call, Alberta
  • 2008

    • Education
       2008
      University of Toronto, LLM
  • 2007

    • Education
       2007
      University of Saskatchewan, LLB

Memberships

  • Canadian Tax Foundation
  • Co-author “Capital Gains Taxation in Canada: History and Potential Reforms” (2021) 2:3 Perspectives on Tax Law & Policy
  • Co-author, "Section 160: 2020 Highlights" (2021) 11:1 Canadian Tax Focus, 12
  • Co-author, “Canada’s Efforts to Blunt the Economic Impact of the COVID-19 Pandemic”, Tax Notes International, Volume 98, Number 3, April 20, 2020
  • Co-speaker, The Canadian Tax Foundation’s Prairie Provinces Tax Conference, May 2019 – Planning in the Brave New World of TOSI
  • Co-author, "Planning in the Brave New World of Tax on Split Income," 2019 Prairie Provinces Tax Conference, (Toronto: Canadian Tax Foundation, 2019), 9: 1-85
  • Co-speaker, Bloomberg BNA 2nd Annual International Tax Conference: Canada and Beyond – A Roadmap to International Tax Reporting Obligations, August 31, 2016

Representative Work

  • Structuring and advising on a complex, cross-border transaction involving the spin-off of assets valued at over CAD150 million in multiple foreign jurisdictions.
  • Structuring and advising on the sale of over USD500 million of cross-border assets.
  • Canadian tax counsel for a large multi-national public e-commerce company establishing Canadian operations.
  • Tax counsel for a large multi-national public food manufacturer on its acquisition of a food division from a multi-national public consumer goods company for USD4.2 billion.
  • Tax counsel for the commercialization of a federal government agency.
  • Tax counsel for a large public medical and pharmaceutical record-keeping company on its sale to a public health care products company for USD12.8 billion.
  • Tax counsel on numerous public company financings, plans of arrangements, including spin-offs and other reorganizations.