Heather DiGregorio

Practice Focus

Heather is a partner and leader of BD&P's Tax & Benefits Business Unit. She has significant experience in assisting clients in the domestic and international resource industry. Recently, Heather has been extensively involved in structuring, and advising on, the tax aspects of domestic and international M&A and financing transactions.She has significant experience in both domestic and international tax matters.

  • Tax
    • Public and private company mergers and acquisitions
    • Partnerships and joint ventures
    • Executive compensation planning and incentive compensation structuring
    • Reorganizations and restructurings of domestic and international holdings
    • Private mutual fund trusts and REITs
    • Tax loss utilisation transactions
    • Cross-border financing, acquisitions and structuring
    • Public and private equity financings
    • Structuring international acquisitions
    • Debt re-structurings

Practice Areas

Education

  • University of Calgary, Bachelor of Laws, 2004 (Gold Medal for highest academic performance overall)
  • University of Calgary, Bachelor of Commerce, 1998
  • CICA Foundations in International Tax
  • CTF Guided Tour of Tax Treaties
  • CICA in-Depth Tax Course Part I, II and III
  • CPTS Taxation of Oil and Gas Companies
  • CPTS Purchase and Reorganization of Oil and Gas Companies

Bar Admission

  • Alberta 2005

Professional Associations

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

Honours & Recognition

  • 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
  • Presenter, Acquisitions of Control in the Oil & Gas Industry, Canadian Petroleum Tax Society Annual Conference, Calgary, AB, 2010
  • Presenter, Current Issues in Oil & Gas Canadian Petroleum Tax Society Breakfast Series, 2009
  • Presenter, Recent Cases of Interest to Oil & Gas Canadian Bar Association, Tax Specialists Subsection, 2008

Professional & Firm Involvement

  • Leader, Tax & Benefits Business Unit, BD&P
  • Chair, Canadian Petroleum Tax Society Annual Conference, 2015
  • Associate Chair, Canadian Petroleum Tax Society Annual Conference, 2014