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Monica Biringer - Corporate Tax Lawyer in Toronto

Monica Biringer

Partner and Co-Chair, Taxation

Key Contact: Taxation


Contact Information

mbiringer@osler.com

tel: 416.862.6830

Office

Toronto

Bar Admission

Ontario, 1986

Education
  • University of Toronto, LL.B./B.C.L.
  • Queen’s University, B.A.
Language(s)
English

Monica is Co-Chair of Osler’s National Tax Group (alongside with Firoz Ahmed). Her practice includes all aspects of corporate income tax with an emphasis on mergers and acquisitions and corporate finance.

Monica has developed extensive experience in cross-border mergers, inbound corporate financing and acquisitions, leasing as a form of financing and financial restructuring. Her practice includes tax litigation and she was co-counsel on the first case involving the general anti-avoidance rule to reach the Supreme Court of Canada.

Monica is an author and speaker at conferences on various Canadian tax matters, and is a past Governor of the Canadian Tax Foundation, has taught at the Bar Admission Course and is on the editorial board for the Federated Press, a Corporate Finance periodical. Prior to joining Osler, she worked in the International Tax Office of Chuo Coopers & Lybrand in Tokyo.

Monica is continuously ranked as a leader in tax law by International Tax Review, Lexpert Guide to Leading 500 Lawyers in Canada and Best Lawyers in Canada, Who’s Who Legal, Chambers Global and Women in Business Law.

Monica was also named as a 2017 Lexpert Zenith Award recipient for her exceptional leadership skills and accomplishments in supporting the advancement of women in the legal profession.

    • Veracity in its appeal under the B.C. General Anti-Avoidance Rule to the B.C. Court of Appeal
    • Target in connection with the wind-down of its Canadian operations under the Companies’ Creditors Arrangement Act.
    • London Stock Exchange in its proposed merger with the Toronto Stock Exchange.
    • Target Canada Co. in its acquisition of leases from Zellers Inc.
    • IBM in its acquisition of Cognos Inc; Clarity Systems, Platform Computing Inc., and Varicent Software Inc.
    • Precision Drilling Inc. in its financing structure appeal under the Ontario General Anti-Avoidance Rule to the Ontario Court of Appeal.
    • Husky Energy Inc. in its financing structure appeal under the Alberta General Anti-Avoidance Rule to the Alberta Court of Appeal.
    • Canada Trustco in its tax appeal under the Federal General Anti-Avoidance Rule to the Supreme Court of Canada.
    • Canadian Association of Petroleum Producers in its intervention in the tax appeal by Daishowa to the Supreme Court of Canada.
    • AT&T Canada (previously MetroNet) in its plan of arrangement with AT&T Corp. and restructuring under the CCAA.
    • Seagram in its merger with Vivendi Universal and Vivendi Universal/Seagram in its sale of the spirits business to Diageo/Pernod Ricard.
    • Newbridge in its merger with Alcatel.

Chambers

  • Chambers Canada: Canada’s Leading Business Lawyer, 2016-2019: Tax.
  • Chambers Global: The World's Leading Business Lawyers, 2012-2018: Tax.
    • "...[Monica] advises clients on corporate taxation issues, with a focus on M&A and finance. She continues to advise on the winding-down of Target's Canadian operations."

Lexpert

  • The Canadian Legal Lexpert Directory, 2014-2018: Repeatedly Recommended, Litigation - Corporate Tax.
  • The Canadian Legal Lexpert Directory, 2018: Consistently Recommended, Corporate Tax.
  • The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada, 2018: Most Frequently Recommended, Corporate Tax.
  • Lexpert Zenith Awards: Celebrating Women in Law, 2017: Winner.
  • The Canadian Legal Lexpert Directory, 2014-2017: Most Frequently Recommended, Corporate Tax.
  • The Lexpert Guide to the Leading US/Canada Cross-Border Corporate Lawyers in Canada, 2013-2017: Corporate Tax.
  • The Lexpert Guide to the Leading US/Canada Cross-border Litigation Lawyers in Canada 2017: Litigation - Corporate Tax.
  • Lexpert Special Edition, 2014: Canada’s Leading Corporate Lawyers.

International Tax Review

  • International Tax Review: Tax Controversy, 2017-2019: recognized as a Highly Regarded lawyer.
  • International Tax Review: Women in Tax, 2015-2019: recognized as a Highly Regarded lawyer.

Best Lawyers

  • The Best Lawyers in Canada, 2006-2019: Tax Law.

Who’s Who Legal

  • Who’s Who Legal: Canada - Corporate Tax 2018.

Legal 500

  • The Legal 500, 2019: Recommended Lawyer, Tax Law.

Euromoney Women in Tax

  • Euromoney Women in Tax, 2016: Shortlisted.

Expert Guides

  • Expert Guides: The Legal Media Group Guides to the World’s Leading Lawyers, 2017-2018: Women in Business Law.
  • Expert Guides: The Legal Media Group Guides to the World’s Leading Lawyers 2014-2018: Tax.
  • Tax Advisors Expert Guide, 2016: recognized leader by in-house counsel.

World Tax

  • World Tax 2013: Tax.

  • UTS Co-Chair Capital Campaign (2016 - present).
  • UTS Foundation, Director and Fundraiser (2006 to 2008 and 2010 to 2012).
  • Hospital for Sick Kids, Fundraiser (2006 to 2012).

  • Canadian Bar Association
  • Canadian Tax Foundation, Member of Board of Governors
  • Law Society of Ontario
  • Canada Finance and Leasing Association, Tax Section

  • U.S. Investment into Canada: Recent Developments – Tax Executive, Inc., November 2014.
  • Update on Surplus Stripping and PUC Stripping Following the Copthorne Decision, 64th Canadian Tax Foundation Tax Conference, 25-27 November 2012.
  • Break-fee Receipts: Expanding the Concept of Income, Corporate Finance, Vol.  XVIII, No.1 (2012).
  • Budget Proposal Regarding Specified Leasing Property Rules, Corporate Finance, Vol. XVI, No. 3 (2012).
  • Thin Capitalization – Where Are We Now?, Corporate Finance, Vol. XV, No. 4 (2009).
  • Leveraged Buy-Outs And Private Equity: Selected Issues inDebt Financing Acquisition, 59th Canadian Tax Foundation Tax Conference, 25-27 November, 2007 (presentation).
  • The Fifth Protocol to the Canada-U.S. Income Tax Convention, Corporate Finance, Vol. XIV, No. 3 (2007).