Nicolas Baass

Strategic and results-driven professional with 17 years' experience in tax law and significant exposure to corporate and securities law, both in a law firm and the energy sector. Proven and extensive experience leading cross-functional teams, managing complex projects, and building strong client relationships. Member of the Law Society of Alberta and Quebec Bar.

Senior Tax Counsel at Imperial Oil Limited (2012-03 – Present)

Provide strategic tax and structuring advice on high-value projects in collaboration with multifunctional teams including Treasurers, Controllers, Law and the business lines.

• $3.1 billion acquisition by Imperial Oil Limited and Exxon Mobil Corporation of Celtic Exploration Ltd.
• $1.9 billion divestiture of XTO Energy Canada to Whitecap Resources Inc.
• $2.8 billion sale of retail business to Alimentation Couche-Tard, 7-Eleven Canada, Harnois Groupe petrolier, Parkland Fuel, and Wilson Fuel Co.
• Sale of Canadian aviation fuels business to World Fuel Services Corp.
• $1 billion internal loss consolidation transaction
• Oversee all tax-related aspects of Imperial Oil Limited substantial issuer bid and normal course issuer bid programs
• Provide Canadian and foreign tax planning advice and research on Upstream/Downstream business transactions, new exploration ventures, major projects, corporate reorganizations, acquisitions and divestments
• Liaise with government authorities to resolve tax issues, handle tax controversies at the administrative and judicial levels
• Provide accurate, timely, strategic and proactive tax consulting and technical interpretations to business lines
• Review of legislative changes including identification and communication of potential impacts to senior management and business lines
• Represent the company on industry committees such as Canadian Association of Petroleum Producers (CAPP) and Tax Executives Institute (TEI)

Senior Tax Counsel at Imperial Oil Limited (Expatriate Assignment) (2014-10 – 2016-09)

Expatriate assignment to Houston, Texas with Exxon Mobil Corporation

Tax Lawyer at Moodys LLP (2008-04 – 2012-03)

Provided tax legal services including research, opinions, and transaction planning.

• Research tax filing positions
• Draft tax opinions
• Prepare detailed transaction step plans for reorganizations, mergers and acquisitions
• Develop estate and succession planning strategies for clients
• Conduct tax due diligence review engagements

Bachelor of Laws in Law – University of Montréal (2002)

Masters of Laws in Tax Law – University of Montréal (2008)

Corporate Reorganization Course in Corporate Law – CICA (2012)

Enterprise Leadership Program in Executive Development – University of North Carolina at Chapel Hill - Kenan-Flagler Business School (2016)

Business Leadership Program in Executive Development – University of North Carolina at Chapel Hill - Kenan-Flagler Business School (2025)