This is a photo of Patrick McCay photo




Contact by email at [email protected]

t. +1 416-601-7908


Law School

University of Western Ontario

Bar Admission

Ontario, 2000

Patrick McCay is a partner in the Toronto office and specializes in tax law.

Patrick’s practice focuses on the tax elements of corporate and commercial transactions, with particular emphasis on mergers and acquisitions, corporate finance, reorganizations, structured finance and other capital markets transactions. Patrick also represents clients in significant transfer pricing matters and in disputes with tax authorities.


His recent experience includes acting for:

  • RIA Telecommunications and Euronet Worldwide in their acquisition of XE Corporation for cash and stock
  • Slate Office REIT in its $430M acquisition of commercial real estate from Fortis for cash and units
  • Nieuport Aviation Infrastructure Partners in its acquisition of Billy Bishop Toronto City Airport Passenger Terminal from Porter Aviation Holdings Inc.
  • Constellium on the establishment of an aluminum auto parts joint venture in Canada
  • Goreway Power Station in respect of a number of transactions in respect of its 875 MW natural gas-fired combined cycle power generation facility.
  • Direct Energy in the sale of its Ontario home and small commercial services business to Enercare for $550M in cash and stock
  • Aastra Technologies Inc. in its public cash and stock merger transaction with Mitel
  • Belden Inc. in connection with its acquisition of TSX listed Miranda Technologies Inc.
  • S.C. Johnson in its sale of Canada’s Fruits & Passion to TheFaceShop, a subsidiary of LG
  • Bouygues Energies in its acquisition of a majority interest in Plan Group construction
  • Marcopolo SA in its strategic investment ($116M) in New Flyer Industries Inc. (TSX)
  • Leon's Furniture in its $700M acquisition of The Brick (TSX) for cash and stock
  • Kobo Inc. on its sale to Rakuten Inc.
  • Avaya Inc. in its USD$ 900M acquisition of the enterprise solutions business from Nortel
  • BCE in its acquisition of CTV for $3.2B

Patrick has a wealth of experience in acting for dealers and issuers in corporate finance and other capital markets transactions. His recent experience includes equity, debt and structured transactions for:

  • Constellation Software; Slate Retail REIT; Slate Office REIT; FAM REIT; Summit Industrial Income REIT; Timbercreek Mortgage Investment Corp

He is a former member of the executive of the tax section of the Ontario Bar Association. He is a member of the Canadian Tax Foundation, the International Fiscal Association and the American Bar Association tax section.

He has lectured in tax law at the University of Western Ontario. He speaks on tax matters for the Canadian Tax Foundation; InfoNex; Federated Press; the Ontario Bar Association, the American Bar Association and at other forums. He contributes to publications on taxation matters, including publications of CCH, the International Tax Review, Lexpert, and the Canadian Tax Journal.