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Tom Cumming is a senior restructuring and insolvency lawyer with Gowling WLG and leads the practice group in its Calgary office. Tom has over 30 years of experience in the restructuring and insolvency and lending areas and has developed a reputation for providing creative and strategic advice to his clients. He practised for 14 years in Gowling WLG’s Toronto office and then moved to the Calgary office in 2001. Tom has significant experience with the restructuring, liquidation and financing of the up-stream and mid-stream oil and natural gas production and service industry, commercial real estate and development, manufacturing, retail, mining, agricultural and technology industries. He has successfully structured and implemented the emergence of businesses from receiverships and CCAA proceedings. His experience includes the restructuring of financially distressed indigenous businesses.