Ed Heakes

Ed Heakes



Email EHeakes@Dalelessmann.com


  • LL.B., Western University, 1978
  • B.Math.(Hons.), University of Waterloo, 1975

Practice Description

Ed's practice includes most areas of tax planning including mergers and acquistions, cross-border taxation and estate and wealth planning.  Ed has acted for clients large and small, in most industries, including the resource industries.  Mr. Heakes has been recognized for his leadership in the practice of tax law by his inclusion in Best Lawyers in Canada, 2013-2015 - Tax.

Professional Affiliations and Distinctions

  • Admitted to the Ontario Bar (Law Society of Upper Canada), 1980
  • Canadian Bar Association
  • Ontario Bar Association - Taxation section
  • Canadian Tax Foundation
  • Recognized in Best Lawyers in Canada, 2013-2015 - Tax

Recent Presentations and Publications

  • Corporate Reorganizations - Recent Cross Border Developments (panelist), Federated Press, January/February 2002, 2003, 2004 and 2005.
  • Flow-Through Shares, Presentation to the Prospectors and Developers Association of Canada, March 2002.
  • Foreign Affiliates’ Gains and Losses from Currency Exchange Rate Fluctuations, Federated Press, November 14, 2000.
  • Transfers of Technology into and out of Canada, Strategy Institute, May 28, 1999.
  • Tax Considerations in Financing Mergers and Acquisitions, Infonex, November 17, 1998.
  • Capturing Corporate Losses, Strategy Institute, October 1998.
  • Foreign Tax Credits, CCH 1994, 1995 and 1996.
  • Repatriation of Funds to Canada, Insight, September 1994.
  • Corporate Tax Planning in a Changing Business Environment, Limited Partnerships: Still at Risk, Corporate Tax Management Conference, 1994.