Dion J Legge

Norton Rose Fulbright Canada LLP

Dion J Legge

Dion J Legge



Dion Legge practises tax law. His practice focuses on the income tax aspects of corporate reorganizations, mergers and acquisitions, takeovers, debt and equity financings, and the taxation of flow‑through vehicles.

Mr. Legge also advises on tax-planning issues related to international structures for Canadian-based multinational corporations, on investments by non-residents in Canada, and on structuring cross-border mergers and acquisitions, divestitures and financings.

He joined our Calgary office as an articling student in 2000 and became a partner in 2008.

Professional experience

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LL.B., University of Alberta, 2000
B.Comm., University of Alberta, 1995
  • Alberta 2001


Matters in which Mr. Legge has acted include:

  • The joint special committee of the board of directors of Enbridge Income Fund Holdings Inc. and the board of trustees of Enbridge Commercial Trust in connection with (i) the 2015 acquisition of Enbridge’s Canadian Liquids Pipelines business and certain Canadian renewable energy assets for consideration payable at closing of C$30.4 billion plus certain incentive/performance rights; (ii) the 2014 acquisition of a 50% interest in the US portion of Alliance Pipeline and an interest in the Southern Lights Pipeline for an aggregate purchase price of C$1.8 billion
  • PETRONAS in its acquisition of Progress Energy Resources Corp. for approximately C$5.8 billion
  • Advising Crescent Point Energy Corp. on its C$1.5 billion acquisition of Legacy Oil + Gas Inc. by way of a plan of arrangement and its  C$1.1 billion acquisition of CanEra Energy Corp. by way of a plan of arrangement
  • QPI Energy Canada Ltd. in structuring and negotiating partnership arrangements with Direct Energy Resources Partnership in connection with the acquisition of oil and gas properties from Suncor Inc. for approximately C$1 billion and the acquisition of oil and gas properties from Direct Energy Resources Partnership
  • Petro-Canada in its merger with Suncor Energy Inc. by way of plan of arrangement
  • Public and private corporations in debt and equity financings
  • Advising targets and acquirors in connection with mergers and takeovers involving trusts, public corporations and large private corporations
  • Privatization of income trusts and public corporations
  • Establishing and financing of private investment funds using limited partnerships and private mutual fund trusts
  • Advising foreign corporations on Canadian acquisitions and establishing business operations in Canada


  • Best Lawyers in Canada: Tax Law, 2018-2024; Charities / Non-Profit Law, 2024
  • Best Lawyers in Canada: Tax Law "Lawyer of the Year," 2023 
  • Chambers Canada, Nationwide: Tax, Chambers and Partners, 2016-2023 
  • Canadian Legal Lexpert Directory, 2016, 2018-2019, 2021-2023: recommended in Corporate Tax
  • Thomson Reuters Stand-out Lawyers, 2022 
  • Acritas Stars 2019-2021 – Designated as an "Independently rated lawyer"
  • Who's Who Legal: Canada - Corporate Tax 2020 
  • “Withholding on the Exercise of Employee Stock Options,” November 2010.
  • “Treaty Shopping & Foreign Affiliate Dumping Update” (co-presenter: Darren D. Hueppelsheuser), CPTS November luncheon meeting, Calgary, AB, November 20, 2013.

  • “Gaining Insight to the Key Tax Considerations for Canadian LNG projects” (co-presenter: Darren D. Hueppelsheuser), Canada LNG Export Forum, Calgary, AB, September 17 to 19, 2013.
  • “Recent Developments in the Taxation of Partnerships” (co-presenter: Darren D. Hueppelsheuser), CPTS November luncheon meeting, Calgary, AB, November 21, 2012.
  • “August 14, 2012, Draft Legislation, Foreign Affiliate Dumping Proposals” (co-presenter: Darren D. Hueppelsheuser), TEI (Tax Executive Institute) luncheon meeting, Calgary, AB, September 24, 2012.
  • “Financing Mergers and Acquisitions - Effective Tax Planning & Tax Considerations” (co‑presenter: Darren D. Hueppelsheuser), Acumen’s Taxation of Corporate Finance and Financial Structures Seminar, Calgary, AB, September 4 and 5, 2012.
  • “Proposed Legislative Changes Impacting Deferral Partnerships” (co‑presenter), Calgary, AB, September 2011.
  • “Selected Issues in Employee Compensation,” Canadian Bar Association, Tax Non‑Specialist Subsection, Calgary, AB, 2011.
  • “Merger Building Blocks: Amalgamations and Wind-ups,” Canadian Tax Foundation, 2004 Annual Conference, Toronto, ON.
  • “The Limitation on Benefits Article of the Canada-United States Income Tax Convention, 1980,” Canadian Bar Association, Tax Specialist Subsection, Calgary, AB, 2009.
  • Canadian Bar Association
  • Law Society of Alberta
  • Calgary Bar Association
  • Canadian Tax Foundation
  • Canadian Petroleum Tax Society
  • Committee member, Tomorrow Fund Committee, United Way of Calgary and Area
  • Volunteer, Tim Horton Children’s Foundation, 2001 to 2003
  • Volunteer, Norton Rose Fulbright Canada’s Partnership in Education program, 2000 to 2008
  • Director and treasurer, Providence Community Furnishings, 2004 to 2007



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