Darcy Moch is co-chair of the firm's tax and estates department. His practice focuses on the income tax aspects of corporate reorganizations, mergers and acquisitions, takeovers, debt and asset-based financings, the formation and capitalization of income funds, partnerships and other flow-through vehicles, and cross-border financing and leasing transactions.
Recognized as an excellent tax lawyer in Chambers Global: The World's Leading Lawyers for Business, his practice also includes personal tax planning, wealth and succession planning, residency matters, foreign tax planning for Canadian residents and structuring investments into Canada for non-residents.
Darcy frequently speaks on tax-related topics at local, national and international conferences. He is the past-Chair of the National Taxation Section of the Canadian Bar Association and past Co-Chair of the CBA-CICA Joint Committee on Taxation. Darcy served on the Canadian Tax Foundation's board of governors and is a past director and president of the Canadian Petroleum Tax Society.
He is involved in a variety of community organizations and is a director and a past chair of the Alberta Children's Hospital Foundation.
Darcy is recognized as a leading tax lawyer in a number of national and international publications, including:
•Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada
•Best Lawyers in Canada
•The Canadian Legal Lexpert Directory
•PLC Which Lawyer
•Chambers Global: The World's Leading Lawyers for Business
•NCSG Crane & Heavy Haul Services Corporation, and the shareholders thereof, in connection with the sale of a majority stake in NCSG to an investor syndicate led by TriWest Capital Partners IV, L.P. and Alberta Teachers Retirement Fund Board.
•TriWest Capital Partners IV, L.P. invested in Colter Energy Services Inc. and Colter Production Testing Services Inc. in partnership with Colter's senior management team and the existing Principals.
•Counsel to the underwriters, co-led by Scotia Capital Inc. and RBC Dominion Securities Inc., in connection with the issuance of preferred shares by Pembina Pipeline Corporation for gross proceeds of $250,000,000.
News & Events
• 64th Annual Tax Conference
November 25-27, 2012
Cathie Brayley and Darcy Moch are members of the planning committee for the Canadian Tax Foundation's (CTF) 64th Annual Conference in Calgary. On Day 1, Martin Sorensen leads the Status Issues: Related Affiliated, and Associated workshop and Darcy Moch speaks during the CRA's Approach to Auditing session. On Day 2, Robert McCue and Greg Johnson speak during the Recent Transactions of Interest: Including a Discussion of Cross-Border Income Trusts session and Anu Nijhawan is speaker during the Update on Significant Employment Compensation Issues session in the afternoon.
• Lexpert's Top Deals of 2007
January 22, 2008 Four Bennett Jones deals were recognized in Lexpert's Top 10 Corporate Deals of 2007: The $2.3-billion sale of Alliance Atlantis Communications Inc.'s outstanding shares, Marathon Oil Corp.'s $6.66-billion acquisition of Western Oil Sands Inc., Russian Machines' $1.5-billion investment in Magna International Inc., and Ontario Teachers' Pension Plan in connection with its proposed $266-million investment in the offer made in February 2007 by James Richardson International Limited for Agricore United. The firm also received recognition for its involvement in Royal Dutch Shell plc's $8.7-billion acquisition of the outstanding shares of Shell Canada (the largest going-private transaction in Canada to-date) and SSAB Svenskt Stal AB's US$7.7-billion acquisition of Ipsco Inc.
• Bennett Jones Tax Lawyers Recognized in the Financial Post
February 07, 2007 Stephen Bowman, Steven D'Arcy, Darcy Moch and Alan Ross were recognized in the Financial Post section of the National Post among the best tax lawyers in Canada.
•2014, Lexpert/Report on Business Special Edition - Canada's Leading Energy Lawyers
Darcy D. Moch, recognized as a leading energy lawyer in Canada
•2014, Who's Who Legal: Canada
Darcy D. Moch, recognized as a leading lawyer in the area of tax
•2015, Best Employers in Canada
Darcy D. Moch, recognized as one of Canada's leading tax lawyers
• Domestic Anti-Treaty-Shopping Proposals and Further Consultation Announced in Canada's Federal Budget 2014
February 18, 2014 In the Canadian Federal Budget released on February 11, 2014, the Department of Finance signalled its intention to enact a domestic treaty-shopping rule, generally allowing the Canada Revenue Agency to deny treaty benefits when the main purpose of a particular transaction is to obtain treaty benefits. This new rule could come into force in the first taxation year after the year in which the final legislation is enacted. The potential for transitional relief is still an open issue. As the government works towards developing draft legislation, it has given stakeholders 60 days to comment on its proposed approach.
• The Oil and Gas Law Review - Canada
November 2013 Canada is a federal state and a constitutional monarchy and parliamentary democracy composed of ten provinces and three territories. There are three primary areas of focus for oil and gas development in Canada:(1) conventional and unconventional project developments in Western Canada (i.e., Alberta, British Columbia and Saskatchewan); (2) projects in Northern Canada; and (3) offshore projects along Canada's east coast (primarily Nova Scotia, Newfoundland and Labrador). Each area has a different legislative landscape and may require a variety of regulatory approvals from federal and provincial authorities. Published by Law Business Research and reproduced with permission.
• Department of Finance Releases Consultation Paper on Anti-Treaty Shopping Measures
September 03, 2013 In the March 2013 Federal Budget, the Department of Finance indicated that it intended to initiate a consultation process on certain treaty shopping practices. On August 12, 2013, the government released a consultation paper entitled Treaty Shopping - The Problem and Possible Solutions in which it invites stakeholders to comment on possible approaches to curtail treaty shopping. The government released the consultation paper amidst a broad international review of the potential abuses of tax treaties. On July 19, 2013, the Organization for Economic Cooperation and Development (OECD) published its highly anticipated Action Plan on Base Erosion and Profit Shifting, which was subsequently endorsed by the G20 Finance Ministers and Central Bank Governors in Moscow on July 20, 2013.