Leilani Kagan, K.C.
Lawyer
she/herLeilani is a partner in the Business Law Group (Tax). Her practice encompasses corporate transactions and all aspects of income and commodity taxation.
Profile
Leilani is a partner in the Business Law Group (Tax). Her practice encompasses corporate transactions and all aspects of income and commodity taxation, including domestic and cross-border mergers and acquisitions, with a primary focus on owner-manager taxation issues, corporate reorganizations, spin-offs, private equity investments, financings, REITs, partnership and joint ventures.
Leilani’s practice also includes business succession planning, estate planning and trusts, as well as advisory and compliance work with charities and non-profit organizations, including private and public foundations.
Additional Information
University of Manitoba, LL.B., 1998
University of Manitoba, B.A. (Economics), 1995
Manitoba, 1999
Queen’s Counsel (Q.C.) Designation by the Manitoba Government, 2022
Lexpert’s Leading Lawyers Under 40
University of Manitoba Gold Medalist, 1995
Completed Part I, II & III of the Canadian Institute of Chartered Accountants In-Depth Tax Course
Director, The Dream Factory Foundation
Chair & Director, TOBA Centre for Children and Youth
Chair & Director, Variety The Children’s Charity of Manitoba
Director, Pan Am Clinic Foundation
Chair, United Way of Winnipeg Resource Development Committee
Trustee, United Way of Winnipeg Board of Trustees
Member, United Way of Winnipeg Major Donor Cabinet
Member, “Y” Sports Dinner Committee in support of the JCC Rady Centre
Sessional lecturer in Robson Hall Law School, University of Manitoba
Learning Group Facilitator for The Centre for Professional Legal Education program (CPLED) for the Law Society of Manitoba
Lecturer for Chartered Professional Accountants of Manitoba Professional Development
Numerous journal articles, periodicals, lectures and presentations on tax-related matters, including for the Canadian Tax Foundation Prairie Provinces Tax Conference and Society of Trust and Estate Practitioners, the Manitoba, Canada section of the Lex Mundi Tax Rulings Global Practice Guide, financial advisors, banks and credit unions and local and national charities.
- Article07|11|2024
On June 10, 2024, the Department of Finance Canada (“Finance”) issued a Notice of Ways and Means Motion (“NWMM”) that provided additional information and clarity on the measures proposed in… Learn More
- Article04|19|2024
On April 16, 2024, Canada’s Deputy Prime Minister and Minister of Finance Chrystia Freeland delivered the 2024 federal budget (“Budget 2024”). With a tagline of “Fairness for every generation”, Budget… Learn More
- Article07|13|2023
The Mandatory Disclosure Rules (the “New Rules”) received royal assent on June 22, 2023, as part of Bill C-47. The New Rules will amend the Income Tax Act (the “Act”)… Learn More
- Article12|14|2022
A recent TDS article, A Review of the Draft Federal Tax Legislation Released on August 9, 2022, touched on the enhanced reporting requirements for trusts that were originally proposed in… Learn More
- Article09|09|2022
On August 9, 2022, the Department of Finance Canada released a package of draft legislation implementing tax measures first announced in the 2022 Federal Budget and updating draft legislation previously… Learn More
- Article07|21|2021
[This article was originally published on June 30, 2021 and was updated July 21, 2021] Intergenerational Business Transfer Bill C-208 Building on our previous article dated May 19, 2021, Bill… Learn More
- Article05|19|2021
The Problem The Income Tax Act (Canada) has long received bipartisan criticism for its overly punitive taxation on the transfer of small business corporations and farms to the next generation.… Learn More
- Article04|20|2021
On April 19, 2021, Deputy Prime Minister and Finance Minister Chrystia Freeland presented the Government of Canada’s 2021 budget. To the relief of many Canadian business owners, the much anticipated… Learn More
- Article07|20|2017
On July 18, 2017, Finance Minister Bill Morneau released a consultation paper and a draft legislative proposal to amend the Income Tax Act (Canada). The proposed changes affect tax planning… Learn More
- Article11|01|2011
It’s All in the Plan The transfer of farming operations is often the most difficult issue for producers. It is both emotional and stressful, but also inevitable. Some producers have… Learn More
- Article03|30|2011
Owners of family farms may take advantage of fairly simple planning strategies to minimize taxes and to creditor-proof their assets. Where an individual does not incorporate a family farm business,… Learn More
- Article12|14|2010
When a company wishes to raise equity financing, more often than not, senior management looks to external sources such as private equity or venture capital. Given tight equity markets, an… Learn More
- Client Impact01|24|2023
Thompson Dorfman Sweatman LLP acted for Rainbow Resource Centre and Assiniboine Credit Union Limited in the purchase and financing of the property located at 545 Broadway in Winnipeg. The property… Learn More
- Client Impact04|11|2022
A team of TDS lawyers advised private equity company Perwyn on Canadian aspects of its $130 million Series D investment into HungryPanda. Perwyn led the investment round, joining investors 83North,… Learn More
- Client Impact04|08|2022
TDS lawyer Stefan W. Drew represented Winnipeg, Manitoba based Sherpa Marketing on their merger with one of Canada’s oldest advertising agencies, McKim Communications Group Ltd. Sherpa’s award-winning data-driven digital marketing… Learn More
- Client Impact01|25|2021
Bold Commerce: $35 Million CAD Series B Funding Equity Raise Transaction TDS acted as legal advisor to Bold Commerce in its recent Series B Financing, raising $35 million CAD… Learn More
- Client Impact11|06|2020
Leilani Kagan, Stephen Porco and Courtney Weinstein acted for Exchange District Properties Portfolio Inc. on the sale of 115 Bannatyne Avenue, a historic multi-tenant office building in the Exchange District.… Learn More
- Client Impact11|06|2020
Leilani Kagan and Stephen Porco acted for Garry Street SPRQ LP and Pint Combined Ltd. on the sale of 274/276 & 286 Garry Street and the business assets of The… Learn More
- Client Impact11|05|2020
Leilani Kagan, Stephen Porco, and Courtney Weinstein acted for Exchange District Properties Portfolio Inc. on the sale of 1500 Notre Dame Avenue, a multi-tenant industrial building. The deal closed on… Learn More
- Client Impact07|16|2020
Thompson Dorfman Sweatman LLP acted for HyLife Ltd. on the acquisition of hog farming assets from ProVista Agriculture and affiliates. The TDS team consisted of Greg Tallon (business law), Leilani… Learn More
- Client Impact06|01|2020
Thompson Dorfman Sweatman LLP acted as legal advisor to Boyd Group Services Inc. on its public offering of 1,265,000 common shares for an aggregate value of $231,450,000 ($183 per common share) which closed on May… Learn More
- Event10|16|2024
Business Transitions Forum Date: Wednesday, October 16, 2024 Time: 7:15 a.m. – 5:00 p.m. Location: Delta Hotel Event Description The Business Transitions Forum (BTF) is a conference for business owners… Learn More
- Event02|15|2024
Dates: Thursday, February 15, 2024 Time: 9:00 a.m. – 11:30 a.m. CST Location: Online Webinar via Zoom Cost: $60 per person TDS lawyer Leilani Kagan has partnered with United… Learn More
- Event12|10|2020
Join TDS lawyers, Richard Yaffe and Leilani Kagan, and Lex Mundi for an in-depth review of how limited partnerships (LPs) are taxed in Canada and how LPs may be used… Learn More
