James Chang

James Chang

Associate, Tax

Contact Information


tel: 416.862.4221



Bar Admission

Ontario, 2019


  • University of Toronto, J.D.
  • University of Waterloo, M.Acc.
  • University of Waterloo, B.Math.


English, Korean

James is an associate in the Tax Group of our Toronto office. He maintains a practice in all aspects of Canadian and international tax law, with an emphasis on mergers and acquisitions, capital markets, securitization, structured finance, 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.

  • Mind Medicine

    MindMed in its US$100 million At-the-Market Program

  • TELUS Corporation

    The Underwriters in connection with TELUS Corporation’s US$900 million Sustainability-Linked Bond offering

  • Enbridge Inc.

    The Underwriters in Enbridge Inc.’s US$1.5 billion offering of notes

  • smartTrade

    smartTrade in its acquisition of TickTrade

  • Q4 Inc.

    Q4 Inc. in its IPO on the TSX

  • Kubota Corporation

    Kubota Corporation in its $91 million acquisition of AgJunction

  • Greater Toronto Airports Authority

    Greater Toronto Airports Authority in its $400 million offering

  • Enbridge Inc.

    The Underwriters in Enbridge Inc.’s US$1.5 billion public offering

  • Apollo Global Management Inc.

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

  • Nissan Canada

    The syndicate of agents in Nissan Canada’s $500 million notes offering

  • Kudu Investment Management

    Kudu Investment Management in its minority stake in Third Eye Capital

  • Tantalus Systems

    Tantalus Systems in its inaugural $50 million Shelf Prospectus and related Public Offering

  • Foodee

    Foodee in its acquisition by Sodexo

  • TELUS Corporation

    The Syndicate of agents in TELUS Corporation’s $750 million inaugural Sustainability-Linked Bond offering

  • Hardwoods Distribution Inc.

    Hardwoods Distribution Inc. in its $100.6 million offering

  • Thinkific Labs Inc.

    The Underwriters in Thinkific’s $184 million IPO

  • goeasy Ltd.

    The Underwriters in goeasy’s $172.5 million subscription receipt offering in connection with its $320 million proposed acquisition of LendCare

  • Longo's

    Longo’s in its acquisition by Empire Company Limited

  • Telus

    The Underwriters in Telus’ $500 million offering

  • Chemtrade Logistics Income Fund

    Chemtrade Logistics Income Fund in its $75 million public offering

  • National Bank of Canada

    National Bank of Canada in its Additional Tier 1 offering of Limited Recourse Capital Notes

  • Find More

  • 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

  • Korean Legal Clinic, Board Member, 2019 - Present
  • Korean Canadian Lawyers Association, Executive Member, 2019 - Present

  • 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
  • CFA Society Toronto
  • Korean Canadian Lawyers Association