Taxation in Private Equity and Investment Funds

Effective private equity or investment fund strategies have at their foundation solid tax structuring

Osler’s tax lawyers work in close collaboration with domestic and international private equity sponsors, pension plans and other tax-exempt entities on Canadian tax issues associated with cross-border and international business ventures and transactions, investment funds and pension funds. Our strength is in creating structures that comply with Canada’s tax and other regulatory requirements, including the federal Pension Benefits Standards Act and the provincial pension legislations.

Our advice to clients includes topics such as

• the taxation of investments in private equity, infrastructure and real estate by pension funds, including developing debt, equity and trust financings, mergers and acquisitions and reorganizations

• maintaining tax-exempt status and regulatory compliance for pension funds, income funds and other tax-exempt entities

• the taxation of trusts, corporations and partnerships

• tax treaty application

In the event of a tax dispute, our tax litigators provide focused and strategic advice focused on early resolution and avoidance of significant tax payments and penalties.

Our clients benefit from our considerable experience in proactively navigating and resolving audit and appeal disputes with the Canada Revenue Agency (CRA), as well as our in-depth knowledge of the Income Tax Act, the Excise Tax Act, and CRA’s decision-making processes.