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Christopher Steeves Toronto Lawyer

Christopher Steeves *

Partner | Leader, Tax Law Fasken
Jurisdiction Ontario, 1994
Language(s) English
Office(s) Toronto
Contact
*practising through a professional corporation
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Overview

Christopher Steeves is the Leader of the firm’s Tax group in Toronto. Frequently advising Canadian businesses in corporate restructurings and acquisitions, Christopher also assists with income tax aspects of complex domestic and cross-border financings, and financial instruments including derivatives, securities lending and collective investment funds.

With extensive experience in transfer pricing and the resolution of disputes with Canadian tax authorities, Christopher has worked with clients and advisors outside Canada to develop innovative, tax-efficient means of accomplishing cross-border business objectives.

Christopher also regularly advises tax-exempt organizations, including not-for-profit corporations, pension fund vehicles and registered charities, on the Canadian tax aspects of transactions, governance matters and disputes with Canadian tax authorities.

Regularly speaking at industry conferences and seminars, Christopher has been an instructor for the Canadian Bar Association's course Tax Law for Lawyers, "Cross-Border Tax Issues" since 2006, and taught a course on "Transfer Pricing" for the Institute of Chartered Accountants of Ontario. He taught at the University of Windsor, Faculty of Law, from 1999-2003. Christopher’s practice has been recognized by Chambers Canada, the Canadian Legal Lexpert Directory, Best Lawyers in Canada, Who’s Who Legal and the International Tax Review.

Achievements

  • Recognized nationwide in Canada as a “Notable Practitioner”, The International Tax Review 2025 to 2026
  • Recognized in the Canadian Legal Lexpert Directory in Corporate Tax , Lexpert 2023 to 2026
  • Recognized in Trusts and Estates in Toronto, The Best Lawyers in Canada 2021 to 2026
  • Recognized nationwide in Tax, Chambers Canada 2019 to 2026
  • Recognized in the Canadian Legal Lexpert Directory in Estate & Personal Tax Planning, Lexpert 2019 to 2026
  • Recognized nationwide in Canada in Tax, Chambers Global 2019 to 2026
  • Recognized in Tax Law in Toronto, The Best Lawyers in Canada 2009 to 2026
  • Recognized in the Canadian Legal Lexpert Directory in Charities/Non-For-Profit Law, Lexpert 2025 to 2026
  • Recognized as Recommended in Corporate Tax, Lexology Index 2011 to 2025
  • Recognized for Tax Law, The Legal 500 Canada 2019

Experience

  • SCI Capital Partners and Reddy Ice acquire Arctic Glacier, [Deal - SCI Capital Partners and Reddy Ice], Investment advisory firm and ice products manufacturer acquire Canadian ice products provider
  • Acera Insurance Services Ltd. and Navacord Corp. merge to form one of Canada’s largest privately held insurance, employee benefits and wealth advisory firms, [Deal - Acera Insurance Services Ltd.], Acera Insurance Services Ltd. and Navacord Corp. merge to form one of the largest privately held insurance, employee benefits and wealth advisory firms in Canada.
  • GATX Corporation and Brookfield Infrastructure Partners L.P. completes acquisition of Wells Fargo’s rail operating lease portfolio., [Deal - GATX Corporation and Brookfield Infrastructure Group Inc.], GATX Corporation and Brookfield Infrastructure Group Inc. complete the acquisition of Wells Fargo’s rail operating and finance lease portfolios.
  • Bank of America co-leads Capital Asset Lending’s inaugural RMBS Program launch with $220 million bond issuance, [Deal - Bank of America, N.A.], Bank of America co-leads residential mortgage-backed securitization (RMBS) program launch with $220M inaugural bond issuance.
  • Bank of America leads and arranges the launch of RMBS Program with $200 million bond issuance, [Deal - Bank of America, N.A.], Multinational bank leads and arranges launch of RMBS program.
  • First Quantum Minerals completes US$1.0 billion gold streaming transaction on its Kansanshi copper mine in Zambia, [Deal - First Quantum Minerals], Canadian mining company completes gold stream financing.
  • LifeSpeak Inc. completes plan of arrangement, [Deal - LifeSpeak Inc.], .Service provider of whole-person wellbeing solutions for employers, health plans and other organizations taken private pursuant to a plan of arrangement
  • Predictive Discovery Limited enters into a definitive agreement to merge with Robex Resources Inc. by way of a C$1.5 billion plan of arrangement, [Deal - Predictive Discovery Limited], Australian gold company enters into a definitive agreement to acquire West African gold production and development company.
  • GroupBy Inc. acquired by Rezolve AI, [Deal - GroupBy Inc.], Rezolve AI acquires GroupBy Inc., a Toronto-based company specializing in AI-powered product discovery, to expand its global e-commerce capabilities.

Career & Education

Education

  • LLB Queen's University
  • BA Queen's University

Community involvement

  • Ontario Council Member, The Duke of Edinburgh's Award - Young Canadians Challenge (2005 to 2010) and (2012 to 2018)

Memberships & Affiliations

  • Member, Joint Committee on Taxation of the Canadian Bar Association and Chartered Professional Accountants of Canada
  • Secretary, Canadian Securities Lending Association 
  • Chair, Taxation Committee, Canadian Securities Lending Association 
  • Member, Canadian Tax Foundation
  • Member of Council, International Fiscal Association, Canada Branch
  • Member, International Fiscal Association
  • Member, Canadian Bar Association
  • Member, American Bar Association - Tax Law Section
  • Co-Editor, Corporate Tax Planning, Canadian Tax Journal, Canadian Tax Foundation
  • Member, Editorial Board, International Tax Newsletter, CCH Canadian Limited 

Knowledge

  • Selected Tax Measures in the 2025 Federal Budget - Canada, 11/5/2025
  • Government of Canada Announces Deferral in Implementation of Change to Capital Gains Inclusion Rate Until January 1, 2026, 2/3/2025
  • Is it easier for the IRS to collect Canadian tax debt?, 8/12/2024
  • Selected Tax Measures in the 2024 Federal Budget – Canada, 4/17/2024
  • Selected Tax Measures in the 2023 Federal Budget - Canada, 3/29/2023
  • Canada’s 2022 Federal Budget – Select Tax Measures, 4/8/2022
  • The ONLY Way to Keep Tax Planning Confidential, 10/17/2016
  • Protocol to Amend the Canada - U.K. Tax Treaty, 10/21/2014
  • Foreign Affiliate Dumping Rules Impact Multi-National Enterprises, 1/7/2013
  • The Meaning of Beneficial Ownership in Canada and the OECD Revised Discussion Draft, 12/3/2012

Events

  • Tax and ESG, 11/23/2022
  • The Future of Work, 11/18/2021
  • The Canadian Automotive Industry Post-COVID-19, 6/17/2020
  • The Impact of COVID-19 on the Real Estate Industry, 5/28/2020
  • Relief for Businesses During the COVID-19 Pandemic and Tax Planning for the Future, 4/22/2020
  • Ethical Hot Spots for In-House Counsel, 6/6/2019
  • Knock, Knock, the Regulator is Calling: Legal Issues and Managing Risk, 5/9/2018
  • Tax Roundup for Financial Institutions: What You Need to Know for 2018, 2/7/2018
  • Transfer Pricing and Tax Litigation in the Mining Sector, 3/3/2017
  • Regulatory, Legal and Tax Issues Affecting Securities Lending in Canada, 5/8/2014

News

  • Fasken Takes Five in Lexpert®’s Top 10 Deals and Top 10 Business Decisions of 2018, 2/22/2019
  • Gordie Howe International Bridge Project Awarded Lexpert®’s Canadian Deal of the Year 2018, 2/15/2019
  • Law Times quotes Christopher Steeves in an article about the fundamental misunderstanding of the CRA, 1/14/2019
  • Droit-inc mentions 13 lawyers from the firm in an article on an important transaction, 11/8/2018
  • Fasken Martineau welcomes two new recognized tax lawyers, 11/7/2017
  • Fasken Martineau Wins Mining Law Firm of the Year in the 2018 edition of Best Lawyers in Canada Guide, 8/22/2017
  • Mining Weekly quotes Jenny Mboutsiadis and Christopher Steeves on the CRA’s involvement of multinational enterprise use of transfer prices, 3/6/2017
  • The Legal 500 Canada 2017: 63 Fasken Martineau lawyers ranked, 11/15/2016
  • Who’s Who Legal: Canada 2016: 68 Fasken Martineau lawyers ranked, 11/4/2016
  • Fasken Martineau helps MacDougall, MacDougall & MacTier Inc. and Raymond James Ltd. create Canada’s largest independent investment dealer, 9/6/2016

Publications

  • Canada's Tax Measures to Stabilize Economy, 4/8/2020
  • Tax Treaty Interpretation – Société Générale Valeurs Mobilières Inc. v. The Queen, 4/3/2017
  • Deductibility of Expenses in Merger and Acquisition Transactions, 1/3/2017
  • The ONLY Way To Keep Tax Planning Confidential, 10/17/2016
  • Transfer Pricing Developments, 9/2/2016
  • 2016 Year-to-Date Transfer Pricing Developments, 8/1/2016
  • Getting The Deal Through - Mining 2016 - Canada, 7/4/2016
  • The Latest Front in the Attack on Multinational Enterprises — European Commission’s Recent Decisions Finding State Aid by Member States, 2/1/2016
  • Stock Option Taxation Update, 11/23/2015
  • Hybrid entity classification following the Anson decision, 9/10/2015
Article Tax Treaty Interpretation – Société Générale Valeurs Mobilières Inc. v. The Queen CCH International Tax Newsletter – No. 93
Article Deductibility of Expenses in Merger and Acquisition Transactions Canadian Tax Journal, Volume 65, No. 1.

Speaking Engagements

  • Ethical Hot Spots for In-House Counsel, 6/6/2019
  • Inbound Investments - Cross-border Issues, 6/8/2017
  • Recent Canadian Developments, 4/25/2017
  • What's Going On? An Update on Tax Treaty and State Aid Developments, 1/20/2017
  • Inbound Investments - Cross-border Issues, 6/2/2016
  • Recent Cases, 5/27/2016
  • Canada-U.S Cross-Border Mergers & Acquisitions - Canadian Income Tax Highlights, 5/25/2016
  • Synthetic Equity Arrangements 2015 Federal Budget, 6/3/2015
  • Inbound Investment - Crossborder Issues, 5/28/2015
  • 16th Annual Global Tax Forum, 4/24/2015
Speaker Ethical Hot Spots for In-House Counsel Toronto Symposium (9th Edition) location location Toronto, ON
Inbound Investments - Cross-border Issues Canadian Bar Association location location Niagara-on-the-Lake
Recent Canadian Developments International Fiscal Association – Canada Branch location location Toronto