Mr Patrick Lindsay Partner Borden Ladner Gervais LLP - Lawyer Biography - International Law Office

• Mr Patrick Lindsay, Partner
• Borden Ladner Gervais LLP - Calgary AB, Canada
• plindsay@blg.com

Background

Patrick is a partner in the Calgary office.  He was admitted to the Alberta Bar in 2002, having obtained his LL.B. from the University of Calgary in 2001. Patrick also holds a B.A. from the University of Calgary (1998) and an LL.M. from Osgoode Hall Law School (2005).  Patrick practiced with Borden Ladner Gervais following his call to the Bar and he then joined a large national firm’s tax litigation group prior to returning to practice at BLG.

Areas of Practice

Patrick's practice focuses on the area of tax litigation and he has represented a number of clients in tax dispute resolution matters.  He has conducted a number of trials before the Tax Court, Federal Court, Alberta Court of Queen’s Bench and Federal Court of Appeal. He has participated in many settlement negotiations at all stages of tax disputes. He has worked with Canadian banks, major oil and gas companies and mining companies in trials and all aspects of pre-trial preparation and settlements & negotiations.

Patrick was a sessional instructor with the Faculty of Law at the University of Calgary, teaching corporate taxation, and continues to participate in teaching as a guest lecturer. He volunteers at the University of Calgary as a judge for the Corporate Securities Moot and the MacGillivray Moot and host of the SLA Trial Competition, an event which he created in 2001 and which continues to run annually.

Professional Experience

Patrick’s recent representative experience includes:

• Whether the General Anti-Avoidance Rate applies.
• Whether documents are privileged.
• Validity of requirements to produce documents and information.
• Judicial review applications.
• Whether the tax shelter rules apply.
• Whether expenses incurred by a corporation are deductible.
• Characterization of an expense as income or capital account.
• Valuation disputes.

Professional and Community Activities

• President, Canadian Petroleum Tax Society
• Member, Canadian Bar Association, and former Chair, Tax Specialists Subsection
• Member, Law Society of Alberta
• Member, Canadian Tax Foundation

Links for Practice Areas to Which Patrick Lindsay Belongs

• Wealth Management
• Tax