Edward Rowe

Edward Rowe

Partner, Tax

Co-Chair: Tax

Key Contact: Tax Controversy and Litigation

Contact Information


tel: 403.260.7033



Bar Admission

Alberta, 1996

Ontario, 2001


  • University of Calgary, LL.B. (Gold Medallist)
  • University of Calgary, B.A. (Gold Medallist)



Edward is a Partner in the National Tax Group in the Calgary office. His practice focuses on corporate and international tax planning, regularly advising Canadian and foreign-based multi-national groups on a variety of matters, including inbound and outbound investment and financing, mergers and acquisitions, divestitures, and natural resource taxation. His tax practice also includes the settlement of tax disputes, including GAAR (General Anti-Avoidance Rule) assessments with the Canada Revenue Agency, including Canadian Competent Authority, and he has acted as counsel in leading tax cases before all levels of courts.

Edward served on Executive Interchange as a special adviser to the Tax Policy Branch of the Department of Finance on matters related to resource tax and corporate reorganizations.

  • Canadian Natural Resources Limited

    Canadian Natural Resources Limited in the restructuring of the North West Redwater Refinery

  • Golder Associates Corporation

    Golder Associates Corporation in its $1.5 billion acquisition by WSP

  • Suncor Energy Inc.

    Suncor Energy Inc. in its takeover of day-to-day operations at Syncrude oil sands mining joint venture

  • KKR

    Acting for KKR and AIMCo in their joint acquisition of a combined 65% equity interest from TC Energy in the $6.8B Coastal GasLink Pipeline Project

  • SemCAMS Midstream ULC

    SemCAMS Midstream in its $1.3 billion agreement with Keyera to build Canadian Liquids Pipeline System

  • ConocoPhillips

    ConocoPhillips in the sale of its interest in the Foster Creek Christina Lake (FCCL) oil sands partnership, as well as the majority of its western Canada Deep Basin gas assets, to Cenovus for total proceeds of C $17.7 billion.

    • Suncor Energy Inc. on Canadian tax aspects of its agreement to sell its conventional natural gas business to Qatar Petroleum International and Centrica PLC for $1 billion
    • Chevron Canada on the Canadian tax aspects of its acquisition of a 50% interest in the Kitimat LNG Terminal project and the Pacific Trails Pipeline from Encana Corp. and EOG Resources
    • Kinder Morgan Energy Partners on the Canadian tax aspects of the sale of their interest in the Express-Platte Pipeline System, which was acquired by Spectra Energy Corp. for $1.49 billion
    • ConocoPhillips on Canadian aspects of the $35 billion spin-off of its global downstream business by way of a tax free distribution of Phillips 66
    • Pembina Pipeline Income Fund in connection with its conversion from an income trust to a corporation
    • The underwriters in connection with the $149.5 million initial public offering of trust units by Eagle Energy Trust, an oil and gas energy trust with production located in the United States
    • ConocoPhillips on its $4.7 billion disposition of a nine per cent interest in Syncrude to Sinopec
    • Hunt Oil Company on the $525 million sale of its Canadian assets to Harvest Operations Corp
    • Nexen Marketing in the disposition of its North American natural gas marketing business to J. Aron & Company, a subsidiary of The Goldman Sachs Group, Inc
    • Suncor Energy Inc. on its strategic oil sands alliance with Total E&P encompassing the Fort Hills and Joslyn oil sands mining projects and the Voyageur upgrader
    • Suncor Energy Inc. on its $43 billion merger with Petro-Canada
    • Kinder Morgan Energy Partners, L.P. in its acquisition of the Cochin Pipeline System, the Express Pipeline System and the Trans Mountain pipeline system
    • Kinder Morgan, Inc. on its disposition of Terasen Inc. to Fortis Inc
  • Find More

  • Chambers Canada: Canada’s Leading Lawyers for Business: Recognized in Tax; Tax: Litigation
  • Chambers Global: The World’s Leading Lawyers for Business: Recognized in Tax
    • "...assists clients with tax planning advice both within Canada and internationally. His practice is wide-ranging, and includes financings, divestitures, reorganisations and M&A."
  • The Canadian Legal Lexpert Directory: Recognized in Corporate Tax; Litigation - Corporate Tax; Alberta’s best corporate tax lawyers in 2021
  • Best Lawyers in Canada: Recognized in Tax Law
  • Legal 500: Recognized as a recommended Lawyer in Tax
  • International Tax Review: Recognized in Tax Controversy, as a Highly Regarded lawyer and as a Tax Leader
  • Tax Directors Handbook: Recognized in Tax Directors Handbook
  • Who's Who Legal: Recognized in Corporate Tax - Controversy; Corporate Tax - Advisory; Canada - Corporate Tax

  • International Fiscal Association
  • Canadian Tax Foundation
  • Canadian Petroleum Tax Society
  • Law Society of Alberta
  • Law Society of Ontario

  • Current Cases Including GAAR and Aggressive Tax Planning Developments, November 2, 2011, Canadian Petroleum Tax Society, 2011 Fall Lecture Series (with Carrie Aiken).
  • Inbound Financing and Investments, September 7-8, 2011, Taxation of Corporate Finance and Financial Structures, Acumen Information Services (with Carrie Aiken).
  • Loss Utilization and Acquisition of Control, (2006) 19:1 Canadian Petroleum Tax Journal (with Kurtis Bond).