62 | LEXPERT • June 2016 | www.lexpert.ca/usguide-corporate/
Cardarelli, Corrado, Torys LLP Toronto - (416) 865-7386 - ccardarelli@torys.com
Chair of Torys' Tax Practice. Specializes in corporate, partnership, trust, foreign and general business taxa-
tion. Practice involves structuring domestic, cross-border and international business transactions, including
mergers, acquisitions, dispositions, financings, reorganizations and other business restructurings. Extensive
experience in structuring collective investment vehicles with domestic, tax-exempt and foreign investors. Was
instrumental in designing Canadian income funds, cross-border income funds and analogous products, in-
cluding US income securities products. Represented Brookfield Asset Management Inc. on the formation
and spinoff of Brookfield Property Partners LP; and Loblaw Companies Limited and Choice Properties Real
Estate Investment Trust on the formation of the REIT, the transfer of approximately 75 per cent of the real
property owned by Loblaw to the REIT and the IPO of the REIT's trust units. Frequent speaker on tax mat-
ters at the Canadian Tax Foundation's annual conference and other conferences. Ontario Bar, 1983. LLB,
1981, University of Toronto.
Sherman, Mitchell J., Goodmans LLP Toronto - (416) 597-4189 - msherman@goodmans.ca
Partner. Tax practice focuses on corporate/commercial transactions, including equity and debt financings,
acquisitions, divestitures, syndications, reorganizations, structured products, investment funds and interna-
tional tax planning. Recognized as a leading tax lawyer by Chambers Global, Lexpert®, Euromoney's Guide to
the Best of the Best, e Legal 500 Canada, e Best Lawyers in Canada and Law Business Research's Who's
Who Legal: Canada. Also recognized as one of the 250 leading global tax lawyers by the Tax Directors Hand-
book 2015. Author of numerous papers and frequent speaker on income tax matters. Member, CBA and
IFA(C). Member of Editorial Board, and frequent contributor to Corporate Finance tax journal. Past Chair of
the Joint Committee and the National Taxation section of the CBA. Has presented seminars to senior CRA
officials on advanced corporate reorganizations and partnerships. JD, University of Toronto, 1987. Call to the
Ontario Bar in 1989.
Smit, Carrie B.E., Goodmans LLP Toronto - (416) 597-4230 - csmit@goodmans.ca
Partner and head of the firm's Tax Group. Practice focuses on corporate commercial transactions, cross-border
mergers, corporate reorganizations, debt restructurings, domestic and international debt financings, inter-
national tax planning and private-equity investments. Author of many papers on income tax matters and a
frequent speaker at conferences. Recipient of Best in Tax Award at the 2012 Euromoney Americas Women
in Business Law Awards and named Best Lawyers 2016 Toronto Tax Law "Lawyer of the Year." Recognized
as a leading tax lawyer by e Canadian Legal Lexpert® Directory, Lexpert® Guide to the Leading US/Canada
Cross-border Corporate Lawyers in Canada, e Lexpert®/American Lawyer Guide to the Leading 500 Lawyers
in Canada, Chambers Global, e Best Lawyers in Canada, Euromoney, e Legal 500 Canada and Law Busi-
ness Research's Who's Who Legal: Canada. Member of CBA and IFA. A former governor and member of the
Executive Committee of the Canadian Tax Foundation. LLB, 1990, Gold Medalist. Called to the Ontario
Bar in 1992.
CORPORATE TAX
CORPORATE TAX
