Heather DiGregorio

Practice Focus

Leader of BD&P's Tax & Benefits Business Unit.

  • Transactional Tax
    • Extensive experience in corporate tax planning across all major industries including natural resources, electricity generation, midstream companies, oil and gas services, pipelines, real estate development, agriculture, manufacturing, transportation and technology.
    • Extensive transactional experience advising on tax structures and considerations for buying and selling companies, businesses, and assets.
    • Experience in tax structuring complex, domestic and cross-border partnerships and joint ventures. 
    • Significant experience in financing structures with taxable and tax-exempt entities and organizations.

Practice Areas

Education

  • University of Calgary, Bachelor of Laws, 2004 (Gold Medal for highest academic performance overall)
  • University of Calgary, Bachelor of Commerce, 1998

Bar Admission

  • Alberta 2005

Professional Associations

  • Member, Law Society of Alberta
  • Member, Canadian Bar Association
  • Former Chair, Canadian Bar Association, Tax Specialists Section (Southern Alberta)
  • Former member of the Executive, Canadian Petroleum Tax Society
  • Member, Calgary Bar Association
  • Member, Canadian Tax Foundation

Honours & Recognition

  • Named in Best Lawyers in Canada as a recommended lawyer in the area of Tax Law, 2020
  • Named in The Legal 500 Canada as a Recommended Lawyer in the area of Tax, 2018 & 2019
  • Named in the Canadian Legal Lexpert Directory as a Leading Lawyer in the area of Corporate Tax, 2018

Presentations

  • Presenter, When Audits Go Sideways: How to Hold the Canada Revenue Agency Accountable for its Actions?, Canadian Petroleum Tax Society, May 2018
  • Presenter, Case Update, Canadian Tax Foundation Young Practitioners Series, 2017
  • Presenter, Commercial Vehicles – Select Issues in Defining Legal Relationships, Canadian Tax Foundation Annual Conference, 2016
  • Presenter, 2015 Case Law Update, Canadian Bar Association, Tax Specialists Subsection, 2016
  • Presenter, Trends in Employee and Executive Compensation, Canadian Petroleum Tax Society, 2013
  • Presenter, Recent Cases of Interest to Oil & Gas, Canadian Bar Association, Tax Specialists Subsection, 2013
  • Presenter, Daishowa Decision and Current Cases in Tax, Canadian Petroleum Tax Society Annual Conference, Calgary, AB, 2012