Lex Caribbean


Worthing Corporate Centre
Christ Church BB15008

+ 1 246 539 1000

+ 1 246 430 3899

Quick facts:

Number of lawyers: 19
Network memberships: MERITAS
Languages: English, French

Mergers & Acquisitions:
Mary Mahabir
Melanie S. Jones

Financial restructuring:
Melanie S. Jones

Financial services regulatory:
Mary Mahabir
Melanie S. Jones

Restructuring & Insolvency:
Garth Patterson, Q.C.

Garth Patterson, Q.C.

Recent transactional highlights:

This year, Melanie Jones, our head of the firm’s international business practice has been heavily embroiled as an expert witness in a ground breaking tax litigation conducted in the Canadian Courts.  The decision (awaited) will have far-reaching ramifications for the conduct of banking business in Barbados.

Our client was Loblaw, who were appealing a ruling of the Canada Revenue Agency that would require Loblaw to pay close to US$500,000,000 in taxes, based on the income of a Barbadian subsidiary on which tax was paid in Barbados.

That litigation was very significant because it required us to analyse and provide expert evidence (written and oral before the court) on various points of Barbados law. One of the issues was “what is a bank” under Barbados law and whether the Barbados subsidiary was a bank under Barbados law. This issue has never been tested in any Court prior to this litigation. The actions of the CRA with tax rulings in this context has had a major impact on the international banking sector in Barbados and there may be more similar litigation concerning other banks who were subject to the same ruling.

Melanie’s partner, Mary Mahabir Q.C., also acted as an expert on another aspect of the case, specifically, whether the Barbados subsidiary was 'regulated' as a bank in Barbados.

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1st Floor EY Trinidad and Tobago
 5-7 Sweet Briar Road
St. Clair
Port of Spain
T: + 1 868 628 9255
F: + 1 868 628 6714

11 Independence Avenue
San Fernando
T: + 1 868 652 9442 
F: + 1 868 652 3294

1st Floor – ANSA McAl Building
Milford Road
T: + 1 868 660 7914
T: + 1 868 639 5645
F: + 1 868 639 4846