Lawson Lundell's Commercial Litigation and Dispute Resolution Blog follows new and interesting issues emerging in the legal and business communities. Our goal is to provide a source of valuable information and insight on a wide variety of matters for our readers.
Practice Expertise
- Taxation
- Mining
- Oil & Gas
Areas of Practice
- Taxation
- Mining
- Oil & Gas
Profile
Nancy Diep is a partner in the Calgary office of Lawson Lundell. Nancy's practice focuses primarily on the tax aspects of mergers, acquisitions and reorganizations, including cross-border transactions or financings and intragroup restructurings. She is particularly experienced in the area of resource taxation.
Nancy has worked on a wide variety of transactions for multinationals, private companies, senior, intermediate and junior resource issuers and private equity groups.
Nancy has worked on a wide variety of transactions for multinationals, private companies, senior, intermediate and junior resource issuers and private equity groups.
Bar Admissions
Alberta (2001)
Education
University of Toronto (LL.B., 2000)
Areas of Practice
- Taxation
- Mining
- Oil & Gas
Professional Career
Significant Accomplishments
* Chevron Canada Limited on the sale of its interest in the Athabasca Oil Sands Project and the Kaybob Duvernay Shale Gas Project to Canadian Natural Resources Limited for US$6.5 billion.
* Canfor Corporation in a USD$315 million loan agreement with an affiliate of Farallon Capital Management, L.L.C.
* NuVista Energy Ltd. on the establishment of its partnership with Niyanin Nations LP to build and jointly own a majority interest in a 15-megawatt cogeneration unit at the Wembley Gas Plant near Grande Prairie.
* A syndicate of underwriters in connection with the $201 million subscription receipt offering by Peyto Exploration & Development Corp., 2023.
* B2Gold in connection with its $1.1 billion acquisition of Sabina Gold & Silver Corp.
* Global brand client on its buy-out of Canadian and U.S. operations from management and minority investors.
* Allnorth Consultants on the private equity investment by Long Point Capital.
* Barrick Gold with respect to an agreement to sell its 100 interest in the Lagunas Norte mine in Peru to Boroo Pte Ltd.
* Longshore Resources Ltd. in connection with its acquisition of all of the outstanding shares of Rifle Shot Oil Corp. (Rifle Shot), Steelhead Petroleum Ltd. (Steelhead) and Primavera Resources Corp. (Primavera) by way of an amalgamation.
* TC Energy Corporation on its sale of a 65 per cent equity stake in the Coastal GasLink Pipeline Project to KKR and AIMCo.
* TC Energy Corporation on the sale of an 85 equity interest in Northern Courier Pipeline to AIMCo and, in conjunction with the sale, the financing of long-term, non-recourse debt, with approximate aggregate gross proceeds to TC Energy of C$1.15-billion.
* Chevron Canada on $1.46 Billion sale of Chevron Canada R & M ULC to Parkland Fuel Corporation.
* Exxon Mobil Corporation on its US$2.5-billion acquisition of InterOil Corporation.
* International Petroleum Corporation on its acquisition of BlackPearl Resources Inc.
* Trinidad Drilling Ltd.'s announced $505-million merger with CanElson Drilling Inc.
* Privatization of Platino Energy Corp. by Denham Capital Management LP.
* LNG Canada Development Inc. in connection with its arrangements with TransCanada Corporation to design, build, own and operate the proposed Coastal GasLink Pipeline Project (Coastal GasLink). The project involves the construction and operation of an approximately 650 km natural-gas pipeline from the Groundbirch area near Dawson Creek, B.C. to the LNG Canada liquefied natural-gas export facility near Kitimat, B.C.
* Petrobank Energy and Resources Ltd. on its combination arrangement with Touchstone Exploration Inc.
* Suncor on the C$515-million acquisition of Total E&P's interest in the Voyageur Upgrading Limited Partnership.
* C&C Energia Ltd. in connection with its acquisition by Pacific Rubiales Energy Corp. and spin-out and listing of Platino Energy Corp., an exploration stage oil and gas company.
* ExxonMobil Canada Ltd. on its C$3.1-billion acquisition of Celtic Exploration Ltd.
* Charger Energy Corp. on its amalgamation with Pace Oil & Gas Ltd. and AvenEx Energy Corp.
Professional Associations
Rankings & Recognition
* Canadian Legal Lexpert Directory 2023-2026: Corporate Tax (Leading Practitioner)
* Chambers Global 2026: Tax (Band 4)
* Thomson Reuters 2026: Stand out Lawyer
* ITR World Tax 2019-2026: General Corporate Tax - Highly Regarded
* ITR World Tax 2019-2026: Women in Tax - Leader
* Lexology Index Canada2025: Corporate Tax
* Chambers Canada 2026: Tax - Nationwide (Band 4)
* Best Lawyers in Canada: Tax Law
Professional Activities and Experience
* Canadian Tax Foundation, Member
* Canadian Petroleum Tax Society, Member
* Chevron Canada Limited on the sale of its interest in the Athabasca Oil Sands Project and the Kaybob Duvernay Shale Gas Project to Canadian Natural Resources Limited for US$6.5 billion.
* Canfor Corporation in a USD$315 million loan agreement with an affiliate of Farallon Capital Management, L.L.C.
* NuVista Energy Ltd. on the establishment of its partnership with Niyanin Nations LP to build and jointly own a majority interest in a 15-megawatt cogeneration unit at the Wembley Gas Plant near Grande Prairie.
* A syndicate of underwriters in connection with the $201 million subscription receipt offering by Peyto Exploration & Development Corp., 2023.
* B2Gold in connection with its $1.1 billion acquisition of Sabina Gold & Silver Corp.
* Global brand client on its buy-out of Canadian and U.S. operations from management and minority investors.
* Allnorth Consultants on the private equity investment by Long Point Capital.
* Barrick Gold with respect to an agreement to sell its 100 interest in the Lagunas Norte mine in Peru to Boroo Pte Ltd.
* Longshore Resources Ltd. in connection with its acquisition of all of the outstanding shares of Rifle Shot Oil Corp. (Rifle Shot), Steelhead Petroleum Ltd. (Steelhead) and Primavera Resources Corp. (Primavera) by way of an amalgamation.
* TC Energy Corporation on its sale of a 65 per cent equity stake in the Coastal GasLink Pipeline Project to KKR and AIMCo.
* TC Energy Corporation on the sale of an 85 equity interest in Northern Courier Pipeline to AIMCo and, in conjunction with the sale, the financing of long-term, non-recourse debt, with approximate aggregate gross proceeds to TC Energy of C$1.15-billion.
* Chevron Canada on $1.46 Billion sale of Chevron Canada R & M ULC to Parkland Fuel Corporation.
* Exxon Mobil Corporation on its US$2.5-billion acquisition of InterOil Corporation.
* International Petroleum Corporation on its acquisition of BlackPearl Resources Inc.
* Trinidad Drilling Ltd.'s announced $505-million merger with CanElson Drilling Inc.
* Privatization of Platino Energy Corp. by Denham Capital Management LP.
* LNG Canada Development Inc. in connection with its arrangements with TransCanada Corporation to design, build, own and operate the proposed Coastal GasLink Pipeline Project (Coastal GasLink). The project involves the construction and operation of an approximately 650 km natural-gas pipeline from the Groundbirch area near Dawson Creek, B.C. to the LNG Canada liquefied natural-gas export facility near Kitimat, B.C.
* Petrobank Energy and Resources Ltd. on its combination arrangement with Touchstone Exploration Inc.
* Suncor on the C$515-million acquisition of Total E&P's interest in the Voyageur Upgrading Limited Partnership.
* C&C Energia Ltd. in connection with its acquisition by Pacific Rubiales Energy Corp. and spin-out and listing of Platino Energy Corp., an exploration stage oil and gas company.
* ExxonMobil Canada Ltd. on its C$3.1-billion acquisition of Celtic Exploration Ltd.
* Charger Energy Corp. on its amalgamation with Pace Oil & Gas Ltd. and AvenEx Energy Corp.
Professional Associations
Rankings & Recognition
* Canadian Legal Lexpert Directory 2023-2026: Corporate Tax (Leading Practitioner)
* Chambers Global 2026: Tax (Band 4)
* Thomson Reuters 2026: Stand out Lawyer
* ITR World Tax 2019-2026: General Corporate Tax - Highly Regarded
* ITR World Tax 2019-2026: Women in Tax - Leader
* Lexology Index Canada2025: Corporate Tax
* Chambers Canada 2026: Tax - Nationwide (Band 4)
* Best Lawyers in Canada: Tax Law
Professional Activities and Experience
* Canadian Tax Foundation, Member
* Canadian Petroleum Tax Society, Member
Blogs
Environmental, Indigenous and Natural Resources Blog
Lawson Lundell's Environmental, Indigenous and Natural Resources Blog focuses on environmental, indigenous and natural resources law, as well as related litigation. Included are summaries of significant cases from Canadian appellate courts, changes in the legal framework governing resource development including energy and climate change policy, and key decisions from the more influential regulatory bodies in Canada.
North of 60 Blog
Our North of 60 Blog provides commentary on current legal trends and developments, and legislative updates affecting businesses in Northern Canada.
Pensions and Employee Benefits Law Blog
Lawson Lundell's Pension and Employee Benefits Law Blog provides updates on the most recent legal developments impacting pension and employee benefit plans. We cover a range of topics, including recent case law and changes to relevant provincial and federal legislation.
Privacy & Data Management Blog
This blog is authored by members of the Privacy & Data Management Department. We follow new and interesting issues emerging in the legal and business communities. We follow emerging issues, legal developments, and new technology as they impact privacy and data management. We will focus on how organizations can protect, manage and innovate with information considering the various risks, regulatory and governance requirements.
The Business Law Blog
This blog is authored by members of the Litigation and Dispute Resolution Department. We intend to follow new and interesting issues emerging in the legal and business communities. The wide range of experience among the members of our litigation group will provide a diverse and insightful examination of current legal trends and topics. Our goal is to provide a source of valuable information and insight on a wide variety of matters for our readers.
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