Lesley Kim

Baker & McKenzie LLP


Lesley Kim is an associate in Baker McKenzie's Tax Practice Group in Toronto. She practices in the areas of domestic and international tax law and has particular experience with corporate and individual income taxation, including cross-border transactions, corporate reorganizations, public and private company financings, estate planning and dispute resolution with the various taxing authorities in Canada.

Practice Focus

Lesley has experience in mergers and acquisitions, reorganizations, IPOs, and estate planning for high net worth families. She has worked in a variety of sectors including media, retail, investment managers, electronic commerce, financial services, universities, and transportation companies.

Representative Legal Matters

  • Represented a sovereign investor regarding a major cross-border infrastructure project.

  • Represented a multinational engineering and construction company regarding its participation in private-public projects in Canada, including the development of a tax plan resulting in a successful project bid.

  • Assisted in the design and implementation of a revised Canadian operating model for a multinational corporation.

  • Assisted in the international restructuring of over CAD12 billion of assets for a multinational business.

  • Represented a public corporation in the sale of substantially all its assets valued at over CAD500 million.

  • Represented a public corporation in its CAD100 million initial public offering.

  • Assisted in the planning and implementation of an international reorganization involving CAD400 million of offshore assets. 

  • Successfully represented a large international client in obtaining the complete reversal of a large Canadian income tax liability.

Professional Associations and Memberships

  • Canadian Bar Association - Member
  • Canadian Tax Foundation - Member
  • Ontario Bar Association - Member
  • Law Society of Ontario - Member
  • Law Society of Alberta - Member


  • Ontario~Canada (2012)
  • Alberta~Canada (2009)


  • University of Toronto (LL.M.) (2008)
  • University of Saskatchewan (LL.B.) (2007)
  • Concordia University College of Alberta (B.A.) (2003)


  • English