The practice of corporate tax law is generally understood to include advising on the taxation of public and private corporate, joint venture and other related and non-related business structures; tax planning respecting mergers and acquisitions, company restructurings, reorganizations, debt rescheduling and liquidations; taxation of commercial contract transactions, transfer pricing, leasing and other commercial agreements; taxation of natural resource extraction, refining and sales including various associated business structures; property related taxation particularly in relation to property development; taxation of financing transactions; taxation of various debt instruments, capital market instruments, funds and securitized assets; tax treaties, international corporate tax and tax aspects of international commercial transactions; taxation of foreign investment in Canada and the taxation of Canadian off-shore investment.