Edward A. Heakes
Ed has extensive experience in taxation and royalty issues applicable to resource industries including large oil and gas projects, mining companies and special power projects.
Ed's experience includes the following:
- representing an offshore consortium on Canadian income tax matters, including CCA classification
- representing a provincial government in drafting and negotiating a royalty regime for offshore gas production
- assisting clients in various flow-through share arrangements
- advising a number of oil and gas based and other income trusts in connection with various income tax issues
- numerous corporate finance, acquisition and reorganization matters
- advising with respect to tax implications of various cross border commodity, interest rate and currency swap transactions
Ed is one of the founding partners of Macleod Dixon LLP’s Toronto office and was previously a partner of another major Canadian law firm.
- University of Western Ontario, LL.B., 1978
- University of Waterloo, Bachelor of Mathematics (honours),1975
- Ontario, 1980
- Law Society of Upper Canada, called to the Ontario Bar in 1980
- Canadian Bar Association, taxation section (Ontario)
- Canadian Tax Foundation
- Corporate Reorganizations - Recent Cross Border Developments, Federated Press, Panellist, January/February 2002, 2003, 2004 and 2005
- Flow Through Share Presentation, Prospectors and Developers Association of Canada, March 2002
- Foreign Affiliates Gains and Losses from Currency Exchange Rate Fluctuations, Federated Press, November 14, 2000
- Transfers of Technology into and out of Canada, Strategy Institute, May 28, 1999
- Tax Considerations in Financing Mergers and Acquisitions, Inforex, November 17, 1998
- Capturing Corporate Losses, Strategy Institute, October 1998
- CCH Foreign Tax Credits, 1994, 1995 and 1996
- “Repatriation of Funds to Canada,” September 1994 Insight
- “Corporate Tax Planning in a Changing Business Environment,” Limited Partnerships: Still at Risk, Corporate Tax Management Conference, 1994













