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 includes business succession planning, estate planning and trusts. Her practice also includes charities and non-profit organizations.

  • Primary Practice Area


  • Services

    Charities & Not-For-Profits

    Corporate & Commercial Law

    Property & Development


    Wills, Estates and Trusts


    Environmental, Social and Governance (ESG)

    Agency Services

  • Education

    University of Manitoba, LL.B., 1998
    University of Manitoba, B.A. (Economics), 1995

  • Industries

    Agribusiness and Agri-Food

    Health Care


  • Bar Admissions

    Manitoba, 1999

  • Achievements

    Leilani has received designation for Queen's Counsel, 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

  • In the Community

    President and Director of The Dream Factory Foundation

    Vice-Chair and Director of The Helen Betty Osborne Memorial Fund

    United Way Major Donor Cabinet

    Member of the "Y" Sports dinner Committee in support of the JCC Rady Centre

  • Legal Teachings

    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


  • Speaking Engagements

    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. 

Cases & Transactions

Leilani Kagan, Q.C.'s Cases & Transactions


Leilani Kagan, Q.C.'s Events