Stikeman Elliott's Income Trust and REIT Practice Group is among Canada's most active in guiding income funds and REITs in all aspects of their resulting strategic review processes, providing strategic, governance, securities and tax advice. Acting on more income fund and REIT public offerings than any other Canadian law firm from 2003 to 2006, makes us the first choice for national and cross-border income trust and REIT transactions. Since the changes to Canadian income tax law announced in October 2006, Stikeman Elliott has been at the vanguard of the resulting rise of mergers and acquisitions and conversion activity in the sector.

Our expertise has been applied to some of Canada's largest and most sophisticated income fund and REIT transactions, including domestic and cross-border equity and debt financings, mergers and acquisitions, and income trust conversions. In addition to conversion transactions, Stikeman Elliott has counselled income fund clients on other strategic alternatives to the consequences of the new tax regime, including mergers and acquisitions, involving both strategic (trust and non-trust) and financial acquirors, as well as the development of alternative tax-efficient structures for the ongoing activities of the business post-full implementation of the new tax regime. We have also advised REITs seeking to restructure to qualify for the limited exemptions to the tax changes.

Our lawyers are highly sought-after expert speakers for media and income fund and REIT conferences and are widely-published in the area.