Taylor Cao

Taylor’s practice includes all areas of corporate income tax planning, with a particular emphasis on cross-border and domestic mergers and acquisitions, corporate reorganizations, corporate finance, and international tax issues. Taylor also assists in the resolution of tax disputes related to such issues.

Taylor has presented on international tax issues at the Canadian Tax Foundation’s Young Practitioner Focus program, and has been recognized by Best Lawyers in Canada as “One to Watch” in tax law.

Taylor joined Osler as a summer student in 2015, and during his articling term, Taylor was seconded to Osler’s New York office, where he gained experience in U.S. federal income tax matters. Taylor has completed the Canadian Bar Association’s Tax Law for Lawyers and CPA Canada’s In-Depth Tax Course.

Taylor graduated with distinction from the J.D. program at the University of Toronto. Prior to law school, Taylor attended the University of Waterloo, where he completed a Bachelor of Science in Biotechnology/Chartered Accountancy and a Master of Accounting. Taylor is also an accomplished classical pianist, and he enjoys performing both as a soloist and as part of chamber music groups.


Representative Work

  • Recursion

    Recursion in its acquisition of Cyclica for US$40 million

  • Recursion

    Recursion in its acquisition of Valence Discovery for US$47.5 million

  • CNH Industrial

    CNH Industrial in its agreement to acquire Hemisphere GNSS for $175 million

  • Bank of Montreal

    Bank of Montreal in its US$16.3 billion acquisition of Bank of the West

  • General Motors Co.

    General Motors Co. in its US$650 million equity investment in Lithium Americas Corp.

  • VAALCO Energy

    VAALCO in its US$307 million business combination with TransGlobe

  • LifeWorks

    LifeWorks in its $2.9 billion acquisition by TELUS

  • Ratehub Inc.

    Ratehub in its investment by Novacap

  • Verisk Analytics

    Verisk Analytics in its acquisition of Opta

  • MindBeacon

    MindBeacon in its acquisition by CloudMD

  • Spire Global

    Spire Global in its $204.2 million acquisition of exactEarth

  • smartTrade

    smartTrade in its acquisition of TickTrade

  • TransUnion

    TransUnion in its $638 million acquisition of Sontiq

  • VTS

    VTS in its acquisition of Lane Technologies

  • The Levy Family

    The Levy Family in theScore’s US$2 billion acquisition by Penn National Gaming

  • Apollo Global Management Inc.

    Apollo Global Management in its $3.3 billion acquisition of Great Canadian Gaming Corporation

  • The Estée Lauder Companies Inc.

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

  • Battle North Gold Corporation

    Battle North Gold Corporation in its acquisition by Evolution Mining Limited

  • Royal Bank of Canada

    RBC in its sale of Eastern Caribbean banking operations

  • CURO

    CURO in its acquisition of Flexiti Financial

Latest Insights

  • Webinar Apr 18, 2024

    Canadian Tax Law Insights: The 2024 federal budget and its implications for Canadian businesses

    Our National Tax Group lead an in-depth discussion of the 2024 federal budget and what it means for your business.

    Read more
    Canadian Tax Law Insights: The 2024 federal budget and its implications for Canadian businesses
  • Osler Update Oct 12, 2021

    136 countries agree to OECD/G20 Inclusive Framework’s two-pillar solution to international tax reform

    Last week, 136 countries, including Canada and the United States, announced that they have agreed to the OECD/G20 Inclusive Framework’s two-pillar sol...

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  • Osler Update Jul 5, 2021

    OECD/G20 Inclusive Framework reaches high-level agreement on two-pillar approach to international tax reform

    In their Osler Update, authors Patrick Marley, Peter Macdonald, Kaitlin Gray and Taylor Cao comment on the statement by the OECD/G20 Inclusive Framewo...

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  • Osler Update Jun 20, 2021

    Exchangeable share structures – an overview

    Exchangeable share structures have been a fixture in structuring cross-border share exchange mergers and acquisitions involving Canadian corporations ...

    Read more
View all Insights

Awards and Recognition

  • Best Lawyers: Recognized as “One to Watch” in Tax Law
  • James B. Milner Bronze Medal (2016)
  • McCarthy Tétrault Prize for Academic Excellence in second year (2015)
  • Fasken Martineau DuMoulin LLP Prize in Corporate Taxation (2015)
  • Blake, Cassels & Graydon LLP Prize in Business Organizations (2015)
  • Leonard Feigman, Q.C. Prize in Evidence (2015)
  • McRuer Scholarship in Administrative Law (2014)

Media Mentions

  • Osler News May 12, 2021

    Osler’s National Litigation team recognized at the Benchmark Canada Awards 2021

    Osler is proud to announce that our National Litigation team has been recognized at the 2021 Benchmark Canada Awards.

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Community Involvement

  • Tax Advocacy Project, Pro Bono Students Canada (2014-2015)
  • Health Boards Headnotes and Clerking Project, Pro Bono Students Canada (2013-2014)

Speaking and Writing

Speaking Engagements

speaker 18/4/2024
Canadian Tax Law Insights: The 2024 federal budget and its implications for Canadian businesses
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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 Jennifer Horton)
  • "Introduction to Inbound Investments in Canada," in 2021 YP Focus Virtual Conference (Toronto: Canadian Tax Foundation, 2021), 2: 1-59 (Co-authored with Annika Wang).

  • “Calculation of Cost and Paid-up Capital in Specific Scenarios”, XVI(1) Corporate Structures and Groups (Federated Press) 2-5 (2020) (Co-authored with Firoz Ahmed).

  • “Univar and Subsection 212.1(4): The Significant Impact of a Subsequent Legislative Amendment on the Application of the GAAR”, XX(2) Corporate Finance (Federated Press) 2-10 (2016) (Co-authored with Monica Biringer).


Credentials

Education

  • University of Toronto, J.D. (Bronze Medalist)
  • University of Waterloo, M.Acc.
  • University of Waterloo, B.Sc.

Languages

  • English
  • Mandarin

Professional Affiliations

  • American Bar Association – Taxation Section
  • ​Canadian Bar Association
  • Ontario Bar Association
  • Canadian Tax Foundation
  • Law Society of Ontario
  • International Fiscal Association