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Peter Botz is a highly experienced tax lawyer with a practice that encompasses the full range of tax planning and implementation for corporations and individuals. Best Lawyers in Canada (2021) recognizes him as a leading lawyer in the area of tax law.

Known for his skills in the structuring of tax-effective corporate and commercial transactions, Peter has proven expertise in capital markets and securities, mergers and acquisitions, divestitures, plans of arrangement, spin-off transactions and corporate reorganizations. He plays an integral role in the planning and implementation of securities offerings and other corporate finance transactions. He also advises employers on the tax aspects of compensation and incentive plans.

Peter has worked for many clients engaged in international trade and global business operations, and he regularly advises on the tax elements of inbound and outbound business transactions and structures.

A secondary focus of Peter’s practice is individual and closely held business tax planning, including trust and estate tax planning.

Peter is a frequent speaker and contributor on topics relating to tax law, and has lectured on international transactions as adjunct professor at the University of British Columbia’s Peter A. Allard School of Law. He leads the firm’s Tax Group in British Columbia.



Representative Matters

Recent representative transactions as tax counsel include:

  • Acted for Bit Stew Systems in its agreement to be acquired by GE Digital in a deal valued at US$153-million (November 2016).
  • Acted for Northern Dynasty Minerals in its completion of a concurrent registered US offering and Canadian offering of Units (with prospectus), for total proceeds of $17.1 million (June 2016).
  • Acted for Auryn Resources Inc. in its bought deal transaction, of a mix of flow-through and non-flow-through shares, of $15 million proceeds (May 2016)
  • Acted for Plentyoffish Media Inc. (“POF”) and its founder in POF’s acquisition by The Match.com Group for US$575 million in cash (July 2015)
  • Acted for Tahoe Resources Inc. in a secondary offering of its shares by Goldcorp Inc. for $998 million (June 2015)
  • Acted for Cayden Resources Inc. in its agreement to be acquired by Agnico Eagle Mines Limited for total consideration of approximately C$205 million (November 2014)
  • Acted for West Fraser Timber Co. Ltd. with regard to its US$300 Million Senior Notes Offering (October 2014)
  • Acted for Koppers Inc. in its acquisition of Osmose Holdings, Inc.’s wood preservation and railroad services businesses for $460 million (August 2014)
  • Acted for PNI Digital Media Inc. in its acquisition by Staples Incorporated (July 2014)
  • Acted for Asanko Gold Inc. with regard to its acquisition of PMI gold corporation for $185 million (February 2014)
  • Acted for West Fraser Mills Ltd. with regard to West Frasers acquisition of sawmill and lumber remanufacturing facilities in Edson, Alberta, from Sundance Industries, including crown timber tenure rights (October 2012)
  • Acted for CTF Technologies, Inc. in its acquisition by FleetCor Technologies, Inc. for US$180 million (July 2012)
  • Acted as Canadian tax counsel for Great Canadian Gaming Corporation on the following (July 2012):
    • offering of 6.625 per cent senior unsecured notes with a principal amount of $450 million
    • $100 million substantial issuer bid
    • a tender offer for US$170 million outstanding  principal amount of its 7.250% subordinated notes
  • Acted for Century Iron Mines Corporation in its formation of a joint venture with WISCO International Resources Development & Investment Limited regarding Century Iron’s Sunny Lake iron property (August 2011)

 


Teaching Engagements

  • Peter has taught the International Transactions course as adjunct professor at the University of British Columbia (Law School).

News


Rankings & Recognition

  • Recognized by the Best Lawyers in Canada (2021) as a leading lawyer in the area of Tax Law
  • Recognized by Best Lawyers in Canada (2020) as a leading lawyer in the area Tax Law
  • Listed in Who’s Who Legal: Canada 2010 Report on Canada’s Leading Business Lawyers (Corporate Tax)

Directorships & Affiliations

  • Canadian Bar Association
  • Canadian Tax Foundation
  • International Bar Association
  • International Fiscal Association
  • Society of Trust and Estate Practitioners
  • Past member, Vancouver Board of Trade Federal Budget Task Force
  • Past member, B.C. Chamber of Commerce Finance and Taxation Committee

Education & Admissions

1990
Called to the British Columbia bar
1986
Called to the Alberta bar
1985
LLB Queen's University

Insights by Peter Botz (17 Posts)

Budget 2018: Tempered Private Company Passive Investment Income Changes Unveiled

Mar 9, 2018

Budget 2018 introduced measures to limit the tax deferral advantages perceived to be afforded to private company investment income.

Budget 2018: A Blast from the Past – Tiered-Partnership Trap Reinstated

Mar 8, 2018

Budget 2018 proposes to tighten so-called "at-risk" rules in the Income Tax Act to limit losses that may flow through a tiered limited partnership structure.

Budget 2018: Cross Border Tax Planning Measures Targeted

Mar 7, 2018

Budget 2018 introduced several international tax measures designed to address certain taxpayer transactions.

Budget 2018: Cannabis Taxation Plans Move Forward

Mar 6, 2018

Budget 2018 plans to tax cannabis and will include the full range of regular taxes such as income tax on business profits, GST on product sales and the property taxes and licence fees

Budget 2018: Reassessment Periods and Information Sharing Expanded

Mar 5, 2018

Budget 2018 to amend the Income Tax Act to afford Canada Revenue Agency time to reassess certain taxpayers and more latitude to share information with foreign authorities

Budget 2018: Government Proceeds with “Investment Limited Partnership” GST/HST Measures and Holding Corporation Consultations

Mar 4, 2018

Budget 2018 reaffirms Government desire to subject services rendered by general partners of investment limited partnerships to GST/HST treatment and intention to examine holding corporation rule

Budget 2018: Mineral Exploration Tax Credit Extended and Tax Support for Clean Energy Expanded

Mar 2, 2018

Budget 2018 extends mineral exploration tax credit for so-called flow through shares for another year and eligibility for accelerated capital cost allowances for investments in clean energy equipment

Budget 2017: Timing of Recognition of Gains and Losses on Derivatives

Mar 29, 2017

Budget 2017: Timing of Recognition of Gains and Losses on Derivatives

Budget 2017: New Rules Governing the Taxation of Segregated Funds

Mar 28, 2017

Budget 2017: New Rules Governing the Taxation of Segregated Funds

Budget 2017: Tax Changes Affecting the Resource Industries

Mar 28, 2017

Budget 2017: Tax Changes Affecting the Resource affecting the oil & gas and mining industries

Budget 2016: Debt Parking Rules Expanded to Address Foreign Currency Denominated Debts

Mar 31, 2016

Budget 2016: debt parking rules expanded to address foreign currency denominated debts

Budget 2016: New Rules Governing the Taxation of “Switch Fund” Shares

Mar 31, 2016

Budget 2016 – New Rules Governing the Taxation of “Switch Fund” Shares

New Governments First Round of Tax Changes Introduced in Parliament

Dec 9, 2015

New Governments First Round of Tax Changes Introduced in Parliament

Budget 2014: Treaty Shopping

Feb 21, 2014

Budget 2014: Treaty Shopping

Budget 2014: Consultation on Eligible Capital Property

Feb 14, 2014

Budget 2014: Consultation on Eligible Capital Property

Budget 2013: international tax compliance

Mar 26, 2013

Budget 2013: international tax compliance