Nik Diksic

Partner

Nik is a partner in the Montreal office.

Experience

Prior to joining the EY Law LLP practice in Montreal, Nik was the leader of EY's Canadian Tax Desk in New York. Prior to New York, Nik was a tax partner in the Transaction Advisory Services practice of EY Law LLP. Prior to joining EY Law LLP, Nik practiced corporate tax law at a national Canadian law firm in Toronto.

Credentials

  • Bachelor of Civil Law (B.C.L.) – McGill University, 1999
  • Bachelor of Laws (LL.B.) – McGill University, 1999
  • Member, Law Society of Upper Canada
  • Member, Barreau du Québec, c.j.c

Professional Accomplishments

Nik’s practice is focused on international tax matters and cross-border tax planning, with a particular emphasis on inbound-to-Canada transactions, and he has worked on numerous tax-efficient cross-border acquisition and financing structures for foreign investors into Canada.

Publications

Select Publications

  • “Cross-Border Butterflies in Public Spinoff Transactions” (Canadian Tax Foundation Conference Report, 2015)
  • “Exchange of Information and Cross-Border Cooperation Between Tax Authorities” (Canadian branch reporter, International Fiscal Association, 2013)
  • “Some Reflections on the Roles of Legal and Economic Substance in Tax Law” (Canadian Tax Foundation Conference Report, 2010)
  • “Thin-cap Revisited” (Canadian Tax Highlights, 2011)
  • “US LLC Deemed Treaty Resident”, (CA Magazine, 2010)
  • “Thin Cap Calculation” (Canadian Tax Highlights, 2009)
  • “Foreign Exchange Gains and Losses” (Canadian Tax Highlights, 2007)
  • “Tax Treatment of Transaction Costs (Canadian Tax Foundation Conference Report, 2006), 38:1
  • “Select Issues in Purchase and Sale Transactions: Section 84.1 and Restrictive Covenants” (Canadian Tax Foundation Conference Report, 2005)

Community

  • Member, Canadian Tax Foundation
  • Member, International Fiscal Association
  • Member, Association de planification fiscale et financière
  • Lecturer, CPA Canada In-depth Tax Course Part 3, 2009-2014