James is an associate in the Tax Group of our Toronto office. He maintains a practice in all aspects of Canadian tax law, with an emphasis on capital markets, securitization, structured finance, mergers and acquisitions (M&A) and corporate reorganizations.
James is a Chartered Professional Accountant (CPA) and Chartered Financial Analyst (CFA) charterholder.
James joined Osler as a summer student in 2017 and completed his articles with the firm in 2018–2019.
Representative Work
- The underwriters
The underwriters, led by Goldman Sachs, BMO Capital Markets, RBC Capital Markets and TD Securities, in connection with the initial public offering by Groupe Dynamite Inc.
- A syndicate of agents
Osler represents the agents in connection with a $700-million offering of senior notes by Fairfax Financial Holdings Limited
- NOVA Chemical Corporation
NOVA Chemicals Corporation in its pricing of a private offering of US$400 million of senior unsecured notes
- National Bank Financial Inc.
Tenaz Energy Corp. in its inaugural $140-million senior unsecured notes offering
- Royal Bank of Canada
Royal Bank of Canada in its $600 million Institutional Preferred Shares Series BW offering
- Battery Ventures
Battery Ventures in its $150 million acquisition of TrueContext Corporation
- Royal Bank of Canada
Royal Bank of Canada in its inaugural US$1 billion Limited Recourse Series 4 Capital Notes offering
- A syndicate of underwriters
SECURE Energy Services Inc. in its $300-million high-yield note offering
- First Capital REIT
The agents in connection with First Capital REIT’s offering of $300 million Series B unsecured debentures
- NOVA Chemicals Corporation
NOVA Chemicals Corporation in its Offering of US$400 million Senior Secured Notes and its Offering of US$650 million of Senior Unsecured Notes
- Royal Bank of Canada
Royal Bank of Canada in its $750 million Institutional Preferred Shares Series BU offering.
- Green Technology Metals Limited
Green Technology Metals Limited in its $13 million flow through financing
- The Initial Purchasers
goeasy Ltd. in its closing of an offering of US$550 million senior unsecured notes
- First Quality Enterprises LLC
First Quality Enterprises in its acquisition of Domtar’s Pulp and Paper Mill in Dryden, Ontario
- Kinross Gold Corporation
Kinross Gold Corporation in US$500 million offering of unsecured notes offering
- Emera Incorporated
Emera Incorporated in its $500 million senior unsecured note financing
- Chemtrade Logistics Income Fund
Chemtrade Logistics Income Fund in its $110 million public offering of convertible debentures
- Hydro One Inc.
Hydro One in its inaugural $1.05 billion offering of Medium Term Notes under New Sustainable Financing Framework
- goeasy Ltd.
The Underwriters in goeasy’s $58 million bought deal offering of common shares
- TELUS International
TELUS International in its US$1.225 billion acquisition of WillowTree
- Mind Medicine
Mind Medicine in its US$30 million public offering
- Lion One Metals Limited
Lion One Metals Limited in its bought deal offering with Eight Capital and Canaccord Genuity Corp.
- Heritage Mining Ltd.
Heritage Mining in its initial public offering and listing on the Canadian Securities Exchange
- Chemtrade Logistics Income Fund
Chemtrade Logistics Income Fund in its $86.5 million bought deal equity offering
- Mind Medicine
MindMed in its US$100 million At-the-Market Program
The underwriters, led by Goldman Sachs, BMO Capital Markets, RBC Capital Markets and TD Securities, in connection with the initial public offering by Groupe Dynamite Inc.
Osler represents the agents in connection with a $700-million offering of senior notes by Fairfax Financial Holdings Limited
NOVA Chemicals Corporation in its pricing of a private offering of US$400 million of senior unsecured notes
Tenaz Energy Corp. in its inaugural $140-million senior unsecured notes offering
Royal Bank of Canada in its $600 million Institutional Preferred Shares Series BW offering
- Battery Ventures
Battery Ventures in its $150 million acquisition of TrueContext Corporation
- Royal Bank of Canada
Royal Bank of Canada in its inaugural US$1 billion Limited Recourse Series 4 Capital Notes offering
- A syndicate of underwriters
SECURE Energy Services Inc. in its $300-million high-yield note offering
- First Capital REIT
The agents in connection with First Capital REIT’s offering of $300 million Series B unsecured debentures
- NOVA Chemicals Corporation
NOVA Chemicals Corporation in its Offering of US$400 million Senior Secured Notes and its Offering of US$650 million of Senior Unsecured Notes
- Royal Bank of Canada
Royal Bank of Canada in its $750 million Institutional Preferred Shares Series BU offering.
- Green Technology Metals Limited
Green Technology Metals Limited in its $13 million flow through financing
- The Initial Purchasers
goeasy Ltd. in its closing of an offering of US$550 million senior unsecured notes
- First Quality Enterprises LLC
First Quality Enterprises in its acquisition of Domtar’s Pulp and Paper Mill in Dryden, Ontario
- Kinross Gold Corporation
Kinross Gold Corporation in US$500 million offering of unsecured notes offering
- Emera Incorporated
Emera Incorporated in its $500 million senior unsecured note financing
- Chemtrade Logistics Income Fund
Chemtrade Logistics Income Fund in its $110 million public offering of convertible debentures
- Hydro One Inc.
Hydro One in its inaugural $1.05 billion offering of Medium Term Notes under New Sustainable Financing Framework
- goeasy Ltd.
The Underwriters in goeasy’s $58 million bought deal offering of common shares
- TELUS International
TELUS International in its US$1.225 billion acquisition of WillowTree
- Mind Medicine
Mind Medicine in its US$30 million public offering
- Lion One Metals Limited
Lion One Metals Limited in its bought deal offering with Eight Capital and Canaccord Genuity Corp.
- Heritage Mining Ltd.
Heritage Mining in its initial public offering and listing on the Canadian Securities Exchange
- Chemtrade Logistics Income Fund
Chemtrade Logistics Income Fund in its $86.5 million bought deal equity offering
- Mind Medicine
MindMed in its US$100 million At-the-Market Program
Awards and Recognition
-
Fasken Martineau DuMoulin LLP Prize in Corporate Taxation, University of Toronto, 2018
-
Thorsteinssons Prize for achievement in taxation courses, University of Toronto, 2018
-
Blake, Cassels & Graydon LLP Prize in Taxation, University of Toronto, 2017
-
Newton Rowell Scholarship, University of Toronto, 2015
Community Involvement
- Korean Legal Clinic, Board Member, 2019 – Present
Credentials
Education
- University of Toronto, J.D.
- University of Waterloo, M.Acc.
- University of Waterloo, B.Math.
Languages
- English
- Korean
Professional Affiliations
- Canadian Bar Association
- Ontario Bar Association
- Law Society of Ontario
- Canadian Tax Foundation
- Chartered Professional Accountants of Canada
- Chartered Professional Accountants of Ontario
- CFA Institute
- Korean Canadian Lawyers Association
