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

  • Mevotech LP

    Penfund in connection with TorQuest’s acquisition of Mevotech

  • Hootsuite

    Hootsuite in its acquisition of Talkwalker

  • Trilogy

    Trilogy in its take-private of Indigo Books & Music

  • Fusion Pharmaceuticals Inc.

    Fusion Pharmaceuticals in its acquisition by AstraZeneca

  • Xos

    Xos in its business combination with ElectraMeccanica

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.

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    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...

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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...

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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...

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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