Jennifer Horton

Jennifer’s practice includes all areas of corporate income tax planning, including advisory and transactional work. Jennifer advises on cross-border and domestic M&A, including for emerging and high-growth companies, corporate reorganizations, restructuring transactions and private equity investments. Jennifer also assists in the resolution of tax disputes related to such issues.

Jennifer has presented on international tax issues at the Canadian Tax Foundation’s Young Practitioner Focus program and has completed the Canadian Bar Association’s Tax Law for Lawyers and CPA Canada’s In-Depth Tax Course.


Representative Work

  • BC Partners

    BC Partners in the $5.2 billion recapitalization of GardaWorld

  • Morgan Stanley

    Morgan Stanley in its acquisition of Solium Capital for $1.1 billion

  • Koch Real Estate Investments

    Koch Real Estate Investments in connection with its preferred equity financing of the Canderel-led $5.7 billion acquisition of Cominar REIT

  • OpenChannel

    OpenChannel in its acquisition by Stripe

  • Hootsuite

    Hootsuite in its $60 million acquisition of Heyday

  • Hootsuite

    Hootsuite in its acquisition of Talkwalker

  • The Estée Lauder Companies Inc.

    The Estée Lauder Companies Inc. in its agreement to increase its ownership in DECIEM Beauty Group Inc.

  • Loopio Inc.

    Loopio in its US$200 million strategic investment

  • Drax Group plc

    Drax Group plc in its acquisition of Pinnacle Renewable Energy

  • Dream Industrial REIT

    Dream Industrial REIT in its $250 million private placement of senior unsecured debentures

  • Prophix Software

    Prophix Software in its investment by Hg

  • Mobify

    Mobify in its acquisition by Salesforce

  • 7Geese

    7Geese in its acquisition by Paycor

  • Assembly Digital

    Assembly Digital in its acquisition by St. Joseph Communications

  • Regis Corporation

    Regis Corporation in connection with its sale and subsequent franchise of substantially all of its mall-based salons in Canada.

  • Kyndryl

    Kyndryl in the sale of its Securities Industry Services business to Broadridge

  • Goldman Sachs Asset Management

    Goldman Sachs Asset Management in its US$250 million investment in Hydrostor

Latest Insights

  • Osler Update Apr 18, 2024

    Clean energy tax incentives in Budget 2024

    Budget 2024 includes tax incentives to support the adoption of clean energy technology and Canada’s net-zero commitments, including investment tax...

    Read more
    Clean energy tax incentives in Budget 2024

Awards and Recognition

  • Donald G.H. Bowman National Tax Moot, Best Advocate (2017)
  • Donald G.H. Bowman National Tax Moot, Finalist (2017)
  • Margaret E. Barr Bigelow Memorial Scholarship (2017)
  • J.S.D. Tory Prize for Advocacy (2016)
  • Doris Curtis Memorial Scholarship (2015)

Community Involvement

  • Business Law Clinic, University of British Columbia (2016)

Speaking and Writing

Published Work

  • “Introduction to Foreign Affiliate Dumping Rules for Young Practitioners,” in 2022 YP Focus Virtual Conference (Toronto: Canadian Tax Foundation, 2022), 7:1-27 (Co-authored with Taylor Cao)
  • OECD’s Interpretation of OECD Transfer Pricing Guidelines Appears Inconsistent with Canadian Law, Bloomberg – Tax Management International Journal (co-authored with Patrick Marley), December 2018.
  • The Canada Revenue Agency’s Interpretation of the 2017 OECD Transfer Pricing Guidelines, Wolters Kluwer –International Tax Newsletter (co-authored with Matias Milet), December 2018.

Credentials

Education

  • University of British Columbia, J.D. (Business Law Concentration)
  • University of Ottawa, Bachelor of Arts (Honours)

Languages

  • English

Professional Affiliations

  • Law Society of Ontario
  • Canadian Bar Association
  • Ontario Bar Association
  • Canadian Tax Foundation