Tax: M&A, Reorganizations and Restructuring Transactions

In-house tax professionals and outside counsel are increasingly involved in both shaping and realizing a corporation’s strategic business objectives. Taxation, specifically maximizing tax efficiency and minimizing potential tax risks, plays a critical role in the success of transactions that involve an acquisition, divestiture, financing, reorganization or restructuring.

Osler clients benefit from our support throughout the negotiation and deal-structuring process. Our lawyers advise corporate leadership and in-house tax professionals to help them fully understand the tax consequences of any transaction. In this environment of heightened scrutiny from tax authorities, our team also helps  clients to consider and prepare for the very real possibility of an assessment.

Osler’s group of taxation experts act as a valued partner to businesses, offering their deep experience, unparalleled insight and industry-acknowledged expertise to ensure the organization’s concerns are addressed and objectives are met as effectively as possible. Working in collaboration with clients — and in conjunction with the rest of Osler’s multidisciplinary team — our tax lawyers are integral to the successful structuring and completion of transactions. Our team focuses on

• developing innovative and tax efficient transaction structures, including the form of the transaction, the type of consideration, the identification of the tax objectives driving the economics of the deal, and the most appropriate financing options
• drafting and negotiating tax aspects of transaction agreements, and undertaking related due diligence
• managing tax risks throughout the transaction and ensuring the deal does not create undue risk for the company or increase its existing risk profile
• anticipating and handling scrutiny of the transaction by tax authorities and mitigating the potential consequences of that scrutiny (such as assessments/audits and possible additional payments, disputes and litigation)
• keeping abreast of all relevant tax legislation, regulations and treaties to ensure compliance and to minimize scrutiny from tax authorities

Osler has provided taxation advice on many of the most significant transactions undertaken by Canadian corporations, partnerships, trusts and other entities within and outside Canada, and by foreign corporations, and other entities within Canada.