Nigel Johnston

Nigel Johnston

Nigel Johnston is a partner in our Tax Group in Toronto. His practice focuses on corporate income tax issues, resource taxation (including renewable energy), providing tax advice to the investment funds industry and the creation of new financial products. He has advised numerous clients with respect to investments in offshore investment funds and proposed amendments to the Income Tax Act relating to the taxation of non-resident trusts and foreign investment entities.

Mr. Johnston's recent public transactions include:

· acting for Creststreet 2008 Limited Partnership, a partnership formed to invest in flow-through shares of resource issuers, and for the agents in respect of numerous other flow-through share offerings;

· Creststreet Power & Income Fund LP, a partnership established to develop two wind energy projects that involved an initial flow-through limited partnership offering, a convertible debenture offering, a project financing, a subsequent equity offering and ultimately the sale of the projects and distribution of proceeds to investors;

· public offerings by Urbana Corporation and the acquisition by it of the assets of certain partnerships on a tax-deferred basis;

· initial public offerings of Liquor Barn Income Fund and Innergex Power Income Fund; and

· the launch of Brandes Funds.

Mr. Johnston appears in the 2009 Canadian Legal Lexpert Directory, a guide to the leading law firms and practitioners in Canada, as a leading lawyer in the area of investment funds and asset management. He also appears in the 2009 edition of Chambers Global: Guide to the World's Leading Lawyers for Business, as a leading lawyer in the area of tax and in Lexpert's 2006 US Guide to Canada's Top 100 Industry Specialists. Mr. Johnston is listed as one of The Best Lawyers in Canada in the field of tax law for 2009. He is a member of the Industry Regulation and Taxation Committee of the Investment Counsel Association of Canada, the Taxation Working Group of the Investment Funds Institute of Canada and a member of the "Informal Consultative Group on the Taxation of Collective Investment Vehicles" organized by the OECD's Centre for Tax Policy and Administration. He was formerly a technical adviser to the CBA-CICA Joint Committee on taxation and has spoken and written widely on income tax matters.

Mr. Johnston received his BA (magna cum laude) in 1979 from Queen's University and his LLB in 1982 from the Osgoode Hall Law School. He was called to the Ontario bar in 1984.