Manjit Singh

Associate

Manjit is an associate partner of EY Law LLP and a member of Transaction Tax practice within EY Canada. Manjit has extensive experience providing advice on Canadian and cross-border tax matters to public and private companies, partnerships, trusts, and investment and infrastructure funds, across multiple industry sectors, including, in particular, the real estate sector.

Experience

Expertise in advising on tax planning and tax aspects of reorganizations and restructurings, acquisitions, divestitures, mergers, inbound and outbound structuring, takeovers, privatization, securitization, ipo’s, financing, securities offerings and private placements.

Specialized knowledge in the taxation of real estate investment trusts (REITs), investment funds, and payments in lieu of taxes (PILs).

Credentials

  • Call to the Bar, The Law Society of Upper Canada, March 2000
  • Bachelors of Law (LL.B.), University of Toronto, April 1998
  • Bachelors of Commerce and Finance (B.Comm), University of Toronto, May 1995

Representative Work

  • Killam Properties Inc. in connection with the corporate reorganization to create Killam Apartment REIT
  • Melcor Developments Ltd. in connection with the structuring and initial public offering of Melcor REIT
  • Dream Asset Management in connection with the structuring and initial public offering of Dream Global REIT, Dream Alternatives Trust and Dream Industrial REIT
  • Dream Office REIT in connection with its acquisition of Whiterock REIT, Realex Properties Corp. and ScotiaPlaza, internal reorganizations to eliminate a sub-trust and holding company structures and its offering of units and convertible debentures
  • Dream Global REIT in connection with its offering of units and convertible debentures
  • Dream Industrial REIT in connection with its offering of units and convertible debentures
  • SmartREIT in connection with its internal reorganization to eliminate a sub-trust structure
  • Loblaw Companies Limited in connection with the structuring of Choice Properties REIT

Community

  • Member, The Canadian Bar Association
  • Member, International Fiscal Association
  • Member, The Canadian Tax Foundation

Publications

  • Presenter, Proposed Changes to Subsection 55(2) and Related Developments, CLHIA Tax 2016 Officers Section Annual Conference
  • Co-Author and Co-Presenter, The Canadian Treatment of Foreign Taxes, Canadian Tax Foundation, Conference Report, 2014
  • Co-Author of the Canadian Chapter in The Inward Investment and International Tax Review, 4th ed. (United Kingdom: Law Business Research Ltd., 2014, 51-72)
  • Co-Presenter, Certain Budget Proposals & PRPPs—A Primer, CLHIA Tax 2013 Officers Section Annual Conference
  • Co-Author, Tax Considerations for Foreign Funds, AIMA Canada Handbook, 2012
  • Co-Author, Retirement Compensation Arrangements and the Prohibited Investment and Advantage Rules, Federated Press, Insurance Planning, 2012
  • Author and Presenter, An Introduction to Bump Rules, Canadian Tax Foundation, Conference Report, 2003
  • Numerous other publications on taxation