Elisabeth Trotter

Norton Rose Fulbright LLP

United Kingdom
T:+44 (20) 74445613
United Kingdom
T:+44 (20) 74445613
Elisabeth Trotter

Elisabeth Trotter


Related services and key industries


Elisabeth Trotter carries on a broad corporate tax practice, including corporate and international tax planning, debt and equity financing, and mergers and acquisitions. Elisabeth also advises on international tax structuring of Canadian inbound and outbound investments and the tax aspects of debt reorganizations and financial restructurings. She also advises clients on an ongoing basis regarding their internal tax compliance requirements.

Elisabeth regularly presents and writes on tax matters, and is a Canadian national co-reporter for the 2023 International Fiscal Association conference report.

Professional experience

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J.D., Queen's University, 2016
B.A., University of British Columbia, 2011
  • Alberta 2017

Elisabeth has acted in the following matters:

  • Deltastream Energy Corp in its sale of a royalty to Topaz Energy for $265 million and $1.425 billion corporate sale to Tamarack Valley
  • Crescent Point Energy Corp. in an acquisition of all of the Montney assets of Spartan Delta Corp for C$1.7 billion in cash
  • A private-equity backed private corporation in connection with $2.3 billion sale to another private corporation pursuant to a plan of arrangement
  • Public Sector Pension Investment Board in the strategic affiliation of its long-term timber investment, TimberWest Forest Corporation (co-owned with British Columbia Investment Management Corporation (BCI)), with Island Timberlands Limited Partnership, a long-term timber investment of BCI and the Alberta Investment Management Corporation
  • Copenhagen Infrastructure Partners in connection with an investment agreement to fund the development and construction of the Travers Solar project in Vulcan, Alberta, which is expected to be Canada's largest operating solar energy project
  • Columbia Power Corporation and Columbia Basin Trust in connection with their acquisition from Fortis of 51% of the Waneta Expansion hydroelectric power project for approximately $1 billion
  • Royal Bank of Canada on the issuance by Northern Courier Pipeline Limited Partnership of $1 billion of 3.365% first lien senior secured notes
  • Brookfield Infrastructure in the purchase of Enbridge Inc.'s Canadian natural gas gathering and processing business for $4.31 billion
  • Gibson Energy Inc. on a $650 million offering of unsecured medium-term notes and on its public offering of $250 million of hybrid notes
  • A syndicate of underwriters co-led by BMO Capital Markets and Scotiabank, on TC Energy Corporation's $500 million offering of subordinated trust notes
  • Best Lawyers: Ones to Watch in Canada: Tax Law, 2023-2024
  • Queen's Law Prize in Corporate Taxation, 2016
  • Certificate of Completion in International Business Law,  First Class Honours, Bader International Centre, 2014
  • "Out with the Old, in with the New: Recent updates in Canadian succession planning" (co-presenter), Canadian Bar Association (Alberta), Tax Law Section – South, April 25, 2023.
  • Canadian Bar Association
  • Law Society of Alberta
  • Canadian Petroleum Tax Society
  • International Fiscal Association