Gary S. Fogler

Gary Fogler practises business law and has extensive experience in a variety of M&A transactions, including acquisitions, dispositions, reorganizations, licensing and distribution arrangements, mergers, joint ventures and cross-border transactions. Gary has acted for corporations and partnerships in a broad array of businesses including Internet, food products, packaging, manufacturing, music, tax shelter, computers, energy, entertainment, business information and financial services. Gary also advises on investments into Canada, including the establishment of new businesses in Canada.

In addition, Gary has developed a specialty in acting on cross-border transactions for non-Canadian acquirers, or their targets, on a number of public and private share exchange transactions involving complex tax structures using exchangeable shares. These structures provide a solution to a key concern of the Canadian sellers: namely, how to defer an immediate capital gain on the sale of their shares. Gary has written a number of articles on cross-border transactions and the use of exchangeable shares. Recently, Gary acted on a reverse takeover pursuant to which a European corporation, listed on the AIM market of the London Stock Exchange, acquired a Canadian group of companies.

Gary has also acted for promoters of computer software tax shelters involving the purchase and sale of Canadian, U.S. or Israeli software and the subsequent distribution of the software around the world and has advised on various life insurance company merger transactions in Canada, involving share purchases, assumption reinsurance, indemnity reinsurance, portfolio transfers and amalgamations, as well as the incorporation and registration of a new life insurance company and the disposition of the Canadian branch business of a U.S. insurance company.

Gary has been a partner of the firm since 1990.

Selected Experience

• MIJO Corporation sold to DG FastChannel for $40 million
• Quanta Services acquires Valard Construction in US$219 million transaction

News

• Gary Fogler's article is published in NAFTIR
• Gary Fogler is published in Law 360

Publications

• Exchangeable Share Transactions
• Canadian Cross-Border Transactions Using Exchangeable Shares

Presentations

• Canadian Institute Seminar: Effective Strategies for Protecting Directors and Officers Against Potential Liabilities
• Silicon Valley North Seminar

Membership/Affiliations

• Member, Canadian Bar Association
• Member, Law Society of Upper Canada
  

Community Involvement

• Director, Mount Sinai Hospital Foundation
• Audit Committee Member, Mount Sinai Hospital
• Director, Oakdale Golf & Country Club
• President, Progressive Conservative Business Association