Tax: M&A, Financings, Corporate Reorganizations and Restructurings

Overview

Increasingly, taxation plays an enhanced role in organizations as in-house tax professionals and outside counsel become more involved in both shaping and realizing the corporation’s strategic business objectives. This business-facing posture is particularly valuable in the area of mergers and acquisitions, corporate reorganizations and restructurings. 

Maximizing tax efficiency and minimizing potential tax risks are critical to the success of transactions that involve an acquisition, divestiture, financing, reorganization or restructuring. These are just some of the taxation-related issues that concern corporate leadership and in-house tax professionals throughout the negotiation and deal-structuring process. They must also fully understand the tax consequences of the transaction and consider the possibility of an assessment – especially in the current environment with heightened scrutiny from tax authorities.

Osler’s group of taxation experts act as a valued partner to businesses, offering their deep experience, unparalleled insight and industry-acknowledged expertise to ensure the organization’s concerns are addressed and objectives are met as effectively as possible. Working in collaboration with clients – and in conjunction with the rest of Osler’s multidisciplinary team– our tax lawyers are integral to the successful structuring and completion of transactions and focus on

  • developing innovative and tax efficient transaction structures, including the form of the transaction, the type of consideration, the identification of the tax objectives driving the economics of the deal and the most appropriate financing options
  • drafting and negotiating tax aspects of transaction agreements, and undertaking related due diligence
  • managing tax risks throughout the transaction and ensuring the deal does not create undue risk for the company or increase its existing risk profile
  • anticipating and handling scrutiny of the transaction by tax authorities and mitigating the potential consequences of that scrutiny (such as assessments/audits and possible additional payments, disputes and litigation)
  • keeping abreast of all relevant tax legislation, regulations and treaties to ensure compliance and minimize scrutiny from tax authorities

Osler has provided taxation advice on many of the most significant transactions undertaken by Canadian corporations, partnerships, trusts and other entities within and outside Canada, and by foreign corporations, and other entities within Canada.

 

Taxation

 

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Related Expertise

Firoz Ahmed

Partner, Taxation
Toronto

Monica Biringer

Partner, Taxation
Toronto
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  • Canadian Legal Lexpert Directory, 2012-2017, Calgary, Alberta, Osler ranked in the area of Litigation – Corporate Tax practice as Consistently recommended.
  • Canadian Legal Lexpert Directory, 2010-2017, Toronto, Ontario, Osler ranked in the area of Litigation – Corporate Tax practice as Most frequently recommended.
  • Canadian Legal Lexpert Directory, 2010-2017, Calgary, Alberta, Osler ranked in the area of Corporate Tax practice as Repeatedly recommended.
  • Canadian Legal Lexpert Directory, 2010-2017, Montreal, Quebec, Osler ranked in the area of Corporate Tax practice as Consistently recommended.   
  • Canadian Legal Lexpert Directory, 2010-2017, Toronto, Ontario, Osler ranked in the area of Corporate Tax practice as Most frequently recommended.
  • The Legal 500, 2015-2017, Osler ranked in Tier 1, recognized in the area of Tax Law.
  • Chambers Global: The World's Leading Business Lawyers, 2003-2017, Osler ranked in Band 1, recognized in the area of Tax.
    • "They are a premier tax group."
    • "They bring credibility and objectivity in their advocacy."
  • International Tax Review, 2017, Tier 1, recognized as a leading firm in the World Transfer Pricing guide.
  • International Tax Review, 2017, Tier 1, recognized as a leading firm in the World Tax guide.
  • International Tax Review, 2016-2017, Osler lawyers recognized in Tax Controversy Leaders guide.
  • International Tax Review, 2016, Osler lawyers recognized Women in Tax guide.
  • International Tax Review: Americas Tax Awards, 2016, Osler wins Canada Tax Court Firm of the Year.
  • International Tax Review: Americas Tax Awards, 2016, Osler wins Canada Transfer Pricing Firm of the Year.
  • International Tax Review: Americas Tax Awards, 2016, Al Meghji wins Americas Tax Litigation & Disputes Practice Leader of the Year.
  • International Tax Review: Americas Tax Awards, 2016, Osler honoured for Americas Energy Tax Deal of the Year (advising on tax aspects of TransCanada’s acquisition of Columbia Pipeline Group).
  • International Tax Review: Women in Tax Leaders, 2015, Osler lawyers recognized as leading individuals.
  • Chambers Canada: Canada's Leading Business Lawyers, 2016-2017, Band 1, recognized in the areas of Tax.
    • "I enjoy working with them - they bring a level of technical expertise that is extremely deep. We get tremendous insight."
    • "Osler is technically strong. They are also commercial and will take a view supported by reasoned and principled judgement in areas with no clear answer. I am very happy with their advice." 
    • "The quality of service is excellent. The team has a very good relationship with clients and is very prompt."
    • "They've been exceptional and take a pragmatic view of issues."
  • Chambers Canada Awards, 2015, Osler wins Tax Team of the Year.
  • International Tax Review: Americas Tax Awards, 2015, Osler wins National Tax Award in Canada.
  • International Tax Review: Americas Tax Awards, 2015, Osler honored for Americas M&A Deal of the Year advising Tim Hortons in its merger with Burger King.
  • International Tax Review, 2015, Osler lawyers recognized leaders in World Tax Guide.
  • International Tax Review, 2015, Osler lawyers recognized as leaders in World Transfer Pricing Guide.
  • International Tax Review, 2015, Osler lawyers recognized as leaders in Women in Tax Leaders Guide.
  • The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada, 2015, Osler lawyers recognized in the area of Corporate Tax.
  • Lexpert Guide to the Leading US/Canada Cross-border Corporate Lawyers in Canada, 2015, Osler lawyers recognized in the area of Corporate Tax.
  • The Best Lawyers in Canada, 2006-2015, Osler lawyers recommended in Tax.
  • International Tax Review, 2014, Osler lawyers recognized in Tax Controversy Leaders Guide.
  • Lexpert Guide to the Leading US/Canada Cross-border Litigation Lawyers in Canada, 2014, Osler lawyers recognized in the area of Tax Litigation.
  • Who’s Who Legal, 2006-2015, Osler lawyers recognized in the area of Corporate Tax.

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