Executive Summary
Lee is a member of the Business and Corporate Commercial Group and the Compliance and Risk Solutions Group at Gardiner Roberts. His practice spans business law, regulatory and competition law, foreign investment review, and tax and trade matters, with a particular focus on internationally oriented businesses, both domestically based and Canadian subsidiaries of multi-national enterprises. Drawing on experience working with privately held businesses, regulators, and government officials, Lee is valued for his ability to provide practical, strategic guidance to resolve complex tax and regulatory issues.
Lee regularly advocates on behalf of clients before federal and provincial government officials to obtain clarity on the application of legislation and policy, and has represented clients before the Canadian International Trade Tribunal and the Tax Court of Canada in tax and trade disputes. His transactional work includes structuring secured debt financings, domestic and international transactions, and commercial arrangements such as consulting and employment agreements, as well as supplier, manufacturer, and distribution relationships.
In addition, Lee advises on competition law and foreign investment matters, including merger review and notification filings under the Competition Act and the Investment Canada Act and liaising with the Competition Bureau and Innovation, Science, and Economic Development Canada. He has a strong interest in legal education and thought leadership, having taught Private International Business Law at Queen’s University Faculty of Law, co-authored course materials, and written for the Law Society of Ontario on the roles and responsibilities of corporate directors, officers, and shareholders. Lee is also a frequent speaker on topics including directors’ duties, competition law, international trade agreements, and product distribution.
Expertise
- Regulatory Matters - Compliance and Risk Solutions
- Tax and International Trade Matters
- Business Practices
- Financial Services
Representative Work
- Counsel, Ontario Tire Stewardship v. The King, Tax Court of Canada 2019-1330 (GST) G
- Counsel, Friul Intagli Industries S.P.A. (Customs Act), Canadian International Trade Tribunal EP - 2020 - 001
Articles and Presentations
My Blog
##blogcontent##Recognition
- Best Lawyers in Canada for Banking and Finance Law (2025-2026)
Professional Involvement
- Law Society of Ontario
- Ontario Bar Association
- Canadian Bar Association - Competition Law Section - Criminal Matters Committee