Dov specializes in the areas of the taxation of employee and executive compensation, mergers and acquisitions and corporate reorganizations, and the taxation of emerging companies and high-technology transactions. He also advises multinational clients investing in and carrying on business in Canada.
Dov is a frequent lecturer on matters relating to executive compensation, stock options and related phantom and stock-based incentive plans. He is a member of the Canadian Bar Association, the Law Society of Ontario and the Canadian Tax Foundation.
Representative Work
- StructureFlow and Blue J Diagramming
StructureFlow in its acquisition of Blue J Diagramming
- Agnostiq Inc.
Agnostiq Inc. in its acquisition by DataRobot
- Purolator
Purolator in its acquisition of Livingston International
- Cygnus Metals
Cygnus Metals in its business combination agreement with Doré Copper Mining Corp. for $24 million
- LumiQ
LumiQ in connection with its strategic investment from Vertu Capital
- Agilysys
Agilysys in its US$150-million acquisition of Book4Time
- Newsfile
Newsfile in its sale to TMX Group
- Clio
Clio in its record-setting US$900-million Series F investment round led by New Enterprise Associates (NEA)
- Hootsuite
Hootsuite in its acquisition of Talkwalker
- AfterSell
AfterSell in its business combination with Rokt
- Contractor Compliance
Contractor Compliance in its acquisition by VelocityEHS
- American Academy Holdings LLC
American Academy Holdings LLC in its acquisition of Semantic Health
- Promise Robotics
Promise Robotics in its closing of a $20.8-million Series A financing round
- ProShop ERP
ProShop ERP (Adion Systems Inc.) in its C$42-million growth investment from Mainsail Partners
- Recursion
Recursion in its acquisition of Valence Discovery for US$47.5 million
- Recursion
Recursion in its acquisition of Cyclica for US$40 million
- MoonPay
MoonPay in its acquisition of Nightshift
- Winterlight Labs
Winterlight Labs in its £7-million business combination with Cambridge Cognition Holdings plc
- Canalyst
Canalyst in its acquisition by Tegus
- Ratehub Inc.
Ratehub in its investment by Novacap
- FreshWorks Studios
FreshWorks Studio in its acquisition by EY
- Nudge Corporation
Nudge in its acquisition by Axonify
- Reamined Systems Inc.
Reamined in its $45.9-million acquisition by Information Services Corporation
- AcordPay
AcordPay in its acquisition by InsurePay
- Assembly Digital
Assembly Digital in its acquisition by St. Joseph Communications
- Shoppers Drug Mart Corporation in its $12.4 billion acquisition by Loblaw Companies Limited, the largest Canadian M&A matter of the year.
- Tim Hortons Inc. in its $12.5-billion merger with Burger King.
StructureFlow in its acquisition of Blue J Diagramming
Agnostiq Inc. in its acquisition by DataRobot
Purolator in its acquisition of Livingston International
Cygnus Metals in its business combination agreement with Doré Copper Mining Corp. for $24 million
LumiQ in connection with its strategic investment from Vertu Capital
- Agilysys
Agilysys in its US$150-million acquisition of Book4Time
- Newsfile
Newsfile in its sale to TMX Group
- Clio
Clio in its record-setting US$900-million Series F investment round led by New Enterprise Associates (NEA)
- Hootsuite
Hootsuite in its acquisition of Talkwalker
- AfterSell
AfterSell in its business combination with Rokt
- Contractor Compliance
Contractor Compliance in its acquisition by VelocityEHS
- American Academy Holdings LLC
American Academy Holdings LLC in its acquisition of Semantic Health
- Promise Robotics
Promise Robotics in its closing of a $20.8-million Series A financing round
- ProShop ERP
ProShop ERP (Adion Systems Inc.) in its C$42-million growth investment from Mainsail Partners
- Recursion
Recursion in its acquisition of Valence Discovery for US$47.5 million
- Recursion
Recursion in its acquisition of Cyclica for US$40 million
- MoonPay
MoonPay in its acquisition of Nightshift
- Winterlight Labs
Winterlight Labs in its £7-million business combination with Cambridge Cognition Holdings plc
- Canalyst
Canalyst in its acquisition by Tegus
- Ratehub Inc.
Ratehub in its investment by Novacap
- FreshWorks Studios
FreshWorks Studio in its acquisition by EY
- Nudge Corporation
Nudge in its acquisition by Axonify
- Reamined Systems Inc.
Reamined in its $45.9-million acquisition by Information Services Corporation
- AcordPay
AcordPay in its acquisition by InsurePay
- Assembly Digital
Assembly Digital in its acquisition by St. Joseph Communications
- Shoppers Drug Mart Corporation in its $12.4 billion acquisition by Loblaw Companies Limited, the largest Canadian M&A matter of the year.
- Tim Hortons Inc. in its $12.5-billion merger with Burger King.
Latest Insights
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Osler Update November 13, 2024
Tax benefits of being a CCPC as a Canadian startup company
A Canadian company that qualifies as a “Canadian-controlled private corporation” (CCPC) under the Income Tax Act (the Act) is eligible to...
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Webinar April 25, 2024
Canadian Tax Law Insights: Key tax measures in Budget 2024 affecting Founders and Emerging Companies
Join members of Osler’s National Tax practice for an overview of the key measures introduced in Budget 2024.
Read more -
Webinar March 20, 2023
Canadian Taxation of Employee Stock Options
Join Osler Tax lawyers Dov Begun and Colena Der for a general overview of the Canadian taxation of employee stock options and the impact of recent...
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Webinar April 4, 2022
Canadian Taxation of Directors’ Compensation
Osler’s Dov Begun and Colena Der, both partners in Osler’s Tax Group, shared their insights on the tax rules in their Canadian Taxation of...
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Awards and Recognition
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Recognized in Corporate Tax – Advisory
—Who's Who Legal -
Recognized in Corporate Tax
—Canadian Legal Lexpert Directory
Media Mentions
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Media Mentions December 19, 2024
How mergers and acquisitions impact executive compensation – Benefits Canada
Understanding the elements of a commercial transaction is essential before considering the tax implications of the acquiring company’s executive...
Read more -
Media Mentions July 27, 2023
The immigration and tax law considerations of Canada’s plan to attract digital nomads – Canadian Lawyer
Dov Begun says that non-residents of Canada can be digital nomads and keep themselves out of the Canadian tax system.
Read more -
Media Mentions November 2, 2022
Stock Options: Topical Issues and Recent Developments – CPTS 2022 Fall Lecture Series
The $200,000 cap on certain stock option tax deductions was among the topics covered by Dov Begun and Colena Der during a recent virtual seminar...
Read more -
Media Mentions July 7, 2022
Sustainable pay incentives are a growing trend in corporate Canada – The Globe and Mail
Osler’s Dov Begun, partner, Tax, told The Globe and Mail that existing Canadian tax policies are impeding the effectiveness of tying corporate...
Read more
Speaking and Writing
Speaking Engagements
Canadian Tax Law Insights: Key tax measures in Budget 2024 affecting Founders and Emerging Companies
Read moreOBA
Speaker, Tax Considerations in Executive Compensation, May 14, 2024
CPTS Fall Lecture Series #6
Speaker, Stock Option Rules & Indigenous Taxation, November 2, 2022
Published Work
- Recent Canadian Stock Option Proposals: A Comparison to the U.S. Rules Taxation of Executive Compensation and Retirement XXVIII No 1. (co-authored with Lynne Lacoursiere)
- Canadian Tax Considerations for Equity Based Incentive Plans, Law Society of Upper Canada Program: 6th Annual Business Law Summit, May 2016.
- Wine, Appies and tech, Equity Compensation Plans, Deloitte & Osler, December 2015.
- Deal Structures Overview: How, Why and When you use Partnerships, Limited Partnerships and Joint Ventures, Osgoode Hall, November 2015 (co-authored with Victoria Graham)
- Foreign employers sending Non-Canadian-Resident employees to work on short-term projects may benefit from proposed changes introduced in the 2015 Federal Budget and clarified on July 31, 2015 (paper), Tax Management International Journal, October 2015.
- Tax Effective Stock-based Compensation, Taxation of Executive Compensation and Retirement, September 2015.
- Canada-U.S. Investment: Canadian Tax Perspective (paper), Federated Press.
- Cross Border Employment Issues for Employers and Employees in Canada – Regulation 102, 105 and related issues, Tax Executives, Inc., March 2015 (co-authored with Lorna Sinclair, Deloitte LP).
- Deferred Compensation, Taxation of Executive Compensation and Retirement, September 2014.
- Exchangeable Shares, Taxation of Corporate Reorganization Conference, January 2012.
- Tax Structuring, to add Value to the Transaction, Canadian M&A Summit, Federated Press, September 2010.
Credentials
Education
- University of Ottawa, LL.B., magna cum laude
- Concordia University, B.Comm.
Languages
- English
Professional Affiliations
- Canadian Bar Association
- Law Society of Ontario
- Canadian Tax Foundation
- Canadian Chamber of Commerce, Taxation Committee
