Greg provides advice to clients on a wide variety of corporate tax matters. His areas of specialty include corporate finance transactions including cross-border lending and securitization matters, taxation of partnerships, financial restructuring and bankruptcy and insolvency matters.
Greg has acted for clients in the financial services, equity funds, technology, manufacturing and mining sectors among others.
Representative Work
- Pattern Energy
Pattern Energy in its sale of significant interests in two Ontario-based wind projects
- Chorus Aviation
Chorus Aviation in its US$374 million investment by Brookfield
- The Agents
The Agents in CGI Inc.’s Canadian and U.S. offerings of Notes
- Chorus Aviation Inc.
Chorus Aviation in its $115 million bought deal offering and $30 million concurrent private placement
- Pier 1 Imports Inc.
Pier 1 Imports in its Chapter 11 and CCAA Recognition Proceedings
- Comark Holdings Inc.
Comark completes sale transaction and emerges from creditor protection
- Lenders
Lenders in Berkshire Partners’ acquisition of VetStrategy
- Pattern Energy Group Inc.
Pattern Energy Group Inc. in the sale of its interest in the K2 Wind Project to a consortium of investors led by Axium Infrastructure
- Deutsche Bank AG
Algoma Steel Inc. and certain senior secured term lenders in Canada in Algoma’s acquisition of substantially all the assets of Essar Steel Algoma in connection to a restructuring under the CCAA
- Syndicate of lenders and the underwriters
The syndicate of lenders and the underwriters in connection with Brookfield Infrastructure’s $4.31 billion acquisition of Enbridge Inc.’s Western Canadian Midstream Business
- Halo Pharma
Halo Pharma in connection with its sale to Cambrex for approximately US$425 million
- Pattern Energy Group Inc.
Pattern Energy invests US$60 million in Pattern Development and forms strategic relationship with PSP Investments
- HPS Investment Partners, LLC
HPS Investment Partners, LLC in its financing to Madison Dearborn Partners for a management led buyout of its minority capital partner
- Cowen and Company, LLC and BMO Nesbitt Burns Inc., as representatives of the Underwriters
The Underwriters in connection with the cross-border IPO and NASDAQ listing of Tilray Inc.
- Cowen and Company, LLC and BMO Nesbitt Burns Inc., as representatives of the initial purchasers
Advising the Initial Purchasers in connection with Canopy Growth’s $600 million convertible debenture offering.
- Lenders and Underwriters
Lenders and underwriters in the acquisition of Dominion Diamond Corporation by Washington Companies Corp.
- Goldman Sachs and other initial purchasers
Goldman Sachs and other initial purchasers in the acquisition of IronPlanet by Ritchie Bros. for approximately US$758.5 million
- Ad Hoc Committee of Second Lien Noteholders
Postmedia completes Recapitalization Transaction under the Canada Business Corporations Act
- Target Canada Co.
Target in connection with the wind-down of its Canadian operations under the Companies’ Creditors Arrangement Act
- Panavision Inc.
Panavision Canada in connection with its syndicated ABL facilities led by Bank of America
- VCSA Holding Corp.
VCSA Holding Corp. in connection with Standard Aero Limited‘s $150 million asset-based revolving credit facility
- Morgan Stanley Senior Funding, Inc.
Morgan Stanley Senior Funding, Inc. in its US$475 million First Lien Credit Agreement and US$150 million Second Lien Credit Agreement
- Macquarie US Trading LLC and Macquarie Capital (USA) Inc.
Macquarie US Trading LLC and Macquarie Capital (USA) Inc. in its US$352.5 million senior secured credit facilities
- Royal Bank of Canada and RBC Capital Markets, LLC
Royal Bank of Canada in its $225 million asset-based revolving credit facility to Northern Crane Group
- Pattern Energy Group Inc. – Investment of US$60 million in Pattern Development and strategic relationship with PSP Investments
- Canadian counsel to JPMorgan Chase & Co. in the sale of its physical commodities business to Mercuria Energy Group Limited, a global energy and commodities trading company, for $3.5 billion
- GM Canada in its financial restructuring
- UBS AG, as lenders’ agent, in the financial restructuring of Arclin Group
- Bank of Nova Scotia in the cross-border securitization of JohnsonDiversey Canada Inc
- Hillenbrand Industries in its corporate reorganization and U.S. spin-off
Pattern Energy in its sale of significant interests in two Ontario-based wind projects
Chorus Aviation in its US$374 million investment by Brookfield
The Agents in CGI Inc.’s Canadian and U.S. offerings of Notes
Chorus Aviation in its $115 million bought deal offering and $30 million concurrent private placement
Pier 1 Imports in its Chapter 11 and CCAA Recognition Proceedings
- Comark Holdings Inc.
Comark completes sale transaction and emerges from creditor protection
- Lenders
Lenders in Berkshire Partners’ acquisition of VetStrategy
- Pattern Energy Group Inc.
Pattern Energy Group Inc. in the sale of its interest in the K2 Wind Project to a consortium of investors led by Axium Infrastructure
- Deutsche Bank AG
Algoma Steel Inc. and certain senior secured term lenders in Canada in Algoma’s acquisition of substantially all the assets of Essar Steel Algoma in connection to a restructuring under the CCAA
- Syndicate of lenders and the underwriters
The syndicate of lenders and the underwriters in connection with Brookfield Infrastructure’s $4.31 billion acquisition of Enbridge Inc.’s Western Canadian Midstream Business
- Halo Pharma
Halo Pharma in connection with its sale to Cambrex for approximately US$425 million
- Pattern Energy Group Inc.
Pattern Energy invests US$60 million in Pattern Development and forms strategic relationship with PSP Investments
- HPS Investment Partners, LLC
HPS Investment Partners, LLC in its financing to Madison Dearborn Partners for a management led buyout of its minority capital partner
- Cowen and Company, LLC and BMO Nesbitt Burns Inc., as representatives of the Underwriters
The Underwriters in connection with the cross-border IPO and NASDAQ listing of Tilray Inc.
- Cowen and Company, LLC and BMO Nesbitt Burns Inc., as representatives of the initial purchasers
Advising the Initial Purchasers in connection with Canopy Growth’s $600 million convertible debenture offering.
- Lenders and Underwriters
Lenders and underwriters in the acquisition of Dominion Diamond Corporation by Washington Companies Corp.
- Goldman Sachs and other initial purchasers
Goldman Sachs and other initial purchasers in the acquisition of IronPlanet by Ritchie Bros. for approximately US$758.5 million
- Ad Hoc Committee of Second Lien Noteholders
Postmedia completes Recapitalization Transaction under the Canada Business Corporations Act
- Target Canada Co.
Target in connection with the wind-down of its Canadian operations under the Companies’ Creditors Arrangement Act
- Panavision Inc.
Panavision Canada in connection with its syndicated ABL facilities led by Bank of America
- VCSA Holding Corp.
VCSA Holding Corp. in connection with Standard Aero Limited‘s $150 million asset-based revolving credit facility
- Morgan Stanley Senior Funding, Inc.
Morgan Stanley Senior Funding, Inc. in its US$475 million First Lien Credit Agreement and US$150 million Second Lien Credit Agreement
- Macquarie US Trading LLC and Macquarie Capital (USA) Inc.
Macquarie US Trading LLC and Macquarie Capital (USA) Inc. in its US$352.5 million senior secured credit facilities
- Royal Bank of Canada and RBC Capital Markets, LLC
Royal Bank of Canada in its $225 million asset-based revolving credit facility to Northern Crane Group
- Pattern Energy Group Inc. – Investment of US$60 million in Pattern Development and strategic relationship with PSP Investments
- Canadian counsel to JPMorgan Chase & Co. in the sale of its physical commodities business to Mercuria Energy Group Limited, a global energy and commodities trading company, for $3.5 billion
- GM Canada in its financial restructuring
- UBS AG, as lenders’ agent, in the financial restructuring of Arclin Group
- Bank of Nova Scotia in the cross-border securitization of JohnsonDiversey Canada Inc
- Hillenbrand Industries in its corporate reorganization and U.S. spin-off
Latest Insights
-
Osler Update Nov 3, 2022
Fall Economic Statement 2022
The Fall Economic Statement updates previously announced tax measures and proposes new tax measures.
Read more
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Osler Update Dec 21, 2021
Federal government releases draft digital services tax legislation
Draft legislation released by the federal government for the proposed digital services tax reaffirms Canada’s intention to impose a new tax if no...
Read more -
Osler Update Dec 14, 2021
Economic and Fiscal Update 2021
The 2021 Economic and Fiscal Update sets out measures adopted and proposed to address the pandemic and support Canada’s economic recovery.
Read more -
Osler Update Aug 6, 2021
The Canadian federal interest withholding tax regime
Most payments of interest made by Canadian borrowers to arm’s length non-Canadian lenders do not attract Canadian federal withholding tax, while...
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Awards and Recognition
-
Who’s Who Legal: Canada – Private Funds
-
Best Lawyers in Canada: Recognized in Tax Law
Media Mentions
-
Media Mentions Mar 28, 2017
Federal budget will affect how lawyers recognize income – Legal Feeds
The Liberal government’s second federal budget, released on March 22, 2017, contains provisions that will change the way certain lawyers compute...
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Speaking and Writing
Published Work
- Budget Briefing 2009, Osler Update, January 27, 2009.
- Recessionary Tax Planning, OBA Taxation Law Seminar, April 16, 2008.
- Budget Briefing 2008, Osler Update, February 26, 2008.
- Borrowers and Lenders Should Prepare for Canada’s Elimination of Non-Resident Withholding Taxes on Interest, Osler Update, December 10, 2007.
- New Protocol to the Canada-US Tax Treaty Signed, Osler Update, September 21, 2007.
Credentials
Education
- McGill University, LL.B.
- Carleton University, B.A. (Hons.)
Languages
- French
- English
Professional Affiliations
- Canadian Tax Foundation
- International Fiscal Association
- Law Society of Ontario
- Canadian Bar Association
- Ontario Bar Association
