James is an associate in the Tax Group of our Toronto office. He maintains a practice in all aspects of Canadian tax law, with an emphasis on capital markets, securitization, structured finance, mergers and acquisitions (M&A) 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.
Representative Work
- Royal Bank of Canada
Royal Bank of Canada in its $600 million Institutional Preferred Shares Series BW offering
- Battery Ventures
Battery Ventures in its $150 million acquisition of TrueContext Corporation
- Royal Bank of Canada
Royal Bank of Canada in its inaugural US$1 billion Limited Recourse Series 4 Capital Notes offering
- A syndicate of underwriters
SECURE Energy Services Inc. in its $300-million high-yield note offering
- First Capital REIT
The agents in connection with First Capital REIT’s offering of $300 million Series B unsecured debentures
- NOVA Chemicals Corporation
NOVA Chemicals Corporation in its Offering of US$400 million Senior Secured Notes and its Offering of US$650 million of Senior Unsecured Notes
- Royal Bank of Canada
Royal Bank of Canada in its $750 million Institutional Preferred Shares Series BU offering.
- Green Technology Metals Limited
Green Technology Metals Limited in its $13 million flow through financing
- The Initial Purchasers
goeasy Ltd. in its closing of an offering of US$550 million senior unsecured notes
- First Quality Enterprises LLC
First Quality Enterprises in its acquisition of Domtar’s Pulp and Paper Mill in Dryden, Ontario
- Kinross Gold Corporation
Kinross Gold Corporation in US$500 million offering of unsecured notes offering
- Emera Incorporated
Emera Incorporated in its $500 million senior unsecured note financing
- Chemtrade Logistics Income Fund
Chemtrade Logistics Income Fund in its $110 million public offering of convertible debentures
- Hydro One Inc.
Hydro One in its inaugural $1.05 billion offering of Medium Term Notes under New Sustainable Financing Framework
- goeasy Ltd.
The Underwriters in goeasy’s $58 million bought deal offering of common shares
- TELUS International
TELUS International in its US$1.225 billion acquisition of WillowTree
- Mind Medicine
Mind Medicine in its US$30 million public offering
- Lion One Metals Limited
Lion One Metals Limited in its bought deal offering with Eight Capital and Canaccord Genuity Corp.
- Heritage Mining Ltd.
Heritage Mining in its initial public offering and listing on the Canadian Securities Exchange
- Chemtrade Logistics Income Fund
Chemtrade Logistics Income Fund in its $86.5 million bought deal equity offering
- Mind Medicine
MindMed in its US$100 million At-the-Market Program
- The Underwriters
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
- Hardwoods Distribution Inc.
Hardwoods Distribution Inc. in its $100.6 million offering
- smartTrade
smartTrade in its acquisition of TickTrade
Royal Bank of Canada in its $600 million Institutional Preferred Shares Series BW offering
Battery Ventures in its $150 million acquisition of TrueContext Corporation
Royal Bank of Canada in its inaugural US$1 billion Limited Recourse Series 4 Capital Notes offering
SECURE Energy Services Inc. in its $300-million high-yield note offering
The agents in connection with First Capital REIT’s offering of $300 million Series B unsecured debentures
- NOVA Chemicals Corporation
NOVA Chemicals Corporation in its Offering of US$400 million Senior Secured Notes and its Offering of US$650 million of Senior Unsecured Notes
- Royal Bank of Canada
Royal Bank of Canada in its $750 million Institutional Preferred Shares Series BU offering.
- Green Technology Metals Limited
Green Technology Metals Limited in its $13 million flow through financing
- The Initial Purchasers
goeasy Ltd. in its closing of an offering of US$550 million senior unsecured notes
- First Quality Enterprises LLC
First Quality Enterprises in its acquisition of Domtar’s Pulp and Paper Mill in Dryden, Ontario
- Kinross Gold Corporation
Kinross Gold Corporation in US$500 million offering of unsecured notes offering
- Emera Incorporated
Emera Incorporated in its $500 million senior unsecured note financing
- Chemtrade Logistics Income Fund
Chemtrade Logistics Income Fund in its $110 million public offering of convertible debentures
- Hydro One Inc.
Hydro One in its inaugural $1.05 billion offering of Medium Term Notes under New Sustainable Financing Framework
- goeasy Ltd.
The Underwriters in goeasy’s $58 million bought deal offering of common shares
- TELUS International
TELUS International in its US$1.225 billion acquisition of WillowTree
- Mind Medicine
Mind Medicine in its US$30 million public offering
- Lion One Metals Limited
Lion One Metals Limited in its bought deal offering with Eight Capital and Canaccord Genuity Corp.
- Heritage Mining Ltd.
Heritage Mining in its initial public offering and listing on the Canadian Securities Exchange
- Chemtrade Logistics Income Fund
Chemtrade Logistics Income Fund in its $86.5 million bought deal equity offering
- Mind Medicine
MindMed in its US$100 million At-the-Market Program
- The Underwriters
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
- Hardwoods Distribution Inc.
Hardwoods Distribution Inc. in its $100.6 million offering
- smartTrade
smartTrade in its acquisition of TickTrade
Awards and Recognition
-
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
Community Involvement
- Korean Legal Clinic, Board Member, 2019 – Present
Credentials
Education
- University of Toronto, J.D.
- University of Waterloo, M.Acc.
- University of Waterloo, B.Math.
Languages
- English
- Korean
Professional Affiliations
- 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
- Korean Canadian Lawyers Association
