Daniel Hayhurst is a partner in Gowlings' Toronto office. He is head of the Firm's pension department and a member of the Tax Group, specializing in advising in connection with pension and other registered and non-registered plans.
In his practice, Daniel has worked with and advised a broad range of clients, including government, plan administrators, employers, trustees, investment/fund managers, actuaries and employee groups. His practice includes advising on governance, fiduciary duties, ongoing plan administration, plan interpretation, investment management, custody and other third-party service arrangements, investment structuring/compliance and tax issues, together with advising on extraordinary transactions such as in the context of mergers and acquisitions, plan mergers, wind-ups and conversions. Daniel is experienced in advising in connection with regulatory examinations and investigations, and providing counsel in the context of pension litigation.
Daniel acts for both provincially and federally regulated pension plans in unionized and non-unionized environments. His clients range from individual pension plans to large single and multi-employer pension plans.
Daniel has been an associate and partner of Gowlings (or its predecessor firms) since 1989. From 1992-1993, he was seconded to the legal services branch of the former Pension Commission of Ontario (now Financial Services Commission of Ontario). While there, he provided legal advice on pension and tax matters. Daniel drafted and consulted on the drafting of numerous regulations under the Pension Benefits Act (Ontario), both during and after his secondment.