
Global investments, Canadian pension focus
Canadian pension funds rely on coordinated, cross‑border legal advice to pursue complex investments across international markets. With access to extensive global resources and a strong legal presence in key Canadian cities, our integrated team supports Canadian pension funds through the regulatory, tax, and transactional challenges of multijurisdictional investments – informed by more than a decade of Canadian pension‑fund‑focused experience.
With more than 4,900 lawyers across 40 countries, paired with a significant Canadian presence, DLA Piper offers an integrated, multidisciplinary approach across tax, real estate, private equity, and investment funds. We are committed to reducing execution risk, compressing timelines, and delivering consistent work products across asset classes and jurisdictions. We combine market-leading structuring and transactional execution with practical, outcome-oriented advice on issues that matter to Canadian pension funds.
“DLA Piper provides superior advice and execution. The team have strong practical experience resulting in insights that reflect a balance of legal and business perspectives.”
Our team assists with structuring, governance, compliance, and execution strategies tailored to each Canadian pension fund’s unique mandate, risk profile, and long term investment horizon. We help clients navigate these pressures with practical, business minded guidance informed by decades of experience advising Canadian pension funds.
Experience
- We serve as special US tax counsel to a Canadian pension fund in a USD15 billion joint venture to develop a data center portfolio across the United States using a private REIT structure.
- We represented a Canadian pension fund in the acquisition and financing of life sciences, lab, and facilities, with an aggregate purchase price exceeding USD1.5 billion and loan proceeds over USD800 million using a private REIT structure.
- We represented a Canadian pension fund in the acquisition of a major airport.
- We advise a Canadian pension fund in its proposed USD3 billion investment in a power plant.
- We advise a Canadian pension fund on its USD400 million investment in a GP-stakes transaction with a US real estate sponsor operating across 25 countries, including the United States and Canada.
- We provide ongoing representation as special US tax counsel to a Canadian pension fund in connection with its credit platform and other credit investments.
- We represent a Canadian pension fund as special US tax counsel in its application for a private letter ruling from the US Internal Revenue Service.
Awards and recognition
Events and Resources
Join us for a roundtable on February 4, 2026 in Toronto where we will be discussing the new Section 892 regulations and practical impact on real asset and credit investments.
Join us at the Pension Investment Association of Canada Confernce on October 28, 2025 in Montreal where we will be discussing US tax updates including Loper Bright and the One Big Beautiful Bill Act.
Join us for a roundtable on September 25, 2025 in Toronto where we will be discussion the 2025 US Tax Reform.
Shiukay Hung authored an article for the journal of International Bureau of Fiscal Documentation on the key aspects fo the 2025 Tax Reform for non-US investors in US REITs.
Final and proposed Treasury regulations published under Section 892 of the Code: Key takeaways







