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Two similar, two different


Lawyer Neill May
Area Corporate Finance and Securities


Article originally published in the Canadian Lawyer Magazine, August 2015

Excerpt from "Two similar, two different":

The analysis of a complex corporate transaction by talented tax lawyers is an impressive spectacle. They isolate elements of the deal, apply a statute that is virtually indecipherable to a lay person, and develop structures to implement commercial bargains efficiently and effectively. At least I think so; I might have nodded off just a bit the last time, or maybe the last few times (I can’t be certain). It is similar to the elegant framing of a fact pattern that gifted litigators can achieve, or the tactical vision of successful restructuring lawyers. Listening to those specialists, who often appear to be speaking their own language, is instructive for a corporate lawyer, because it is a reminder that we also use terms that do not necessarily have their intuitive meanings (don’t worry, this is not another column about “corporate incest”).

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