80 | LEXPERT • June 2014 | www.lexpert.ca
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CORPORATE TAX
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Practices taxation with a focus on mergers & acquisitions, other corporate
reorganizations, joint ventures and international taxation. Previously seconded
to the ruling directorate of the CCRA as a senior rulings offi cer in the corporate
reorganizations section. Has written articles and presented papers on a number of
income tax subjects for the International Tax Review, Journal of International Taxation,
CTF and the TEI. Recognized in Chambers Global: ! e World's Leading Lawyers for
Business, ! e Canadian Legal Lexpert® Directory, the Lexpert® Guide to the Leading US/
Canada Cross-border Corporate Lawyers in Canada, ! e Best Lawyers in Canada and
International Tax Review: World Tax. Admitted to the Ontario Bar in 1986.
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Monica Biringer's practice includes all aspects of corporate income tax with an
emphasis on mergers & acquisitions and corporate fi nance. Extensive experience and
expertise in the areas of "inbound" corporate fi nancing and acquisitions, the use of
exchangeable shares in the context of cross-border mergers, leasing as a form of fi nancing
and fi nancial restructuring. She has also been involved in leading tax litigation matters
involving the general anti-avoidance rule. Cited as a recommended tax practitioner by
various publications, including ! e Lexpert®/American Lawyer Guide to the Leading 500
Lawyers in Canada, ! e Best Lawyers in Canada and Chambers Global. Author and
speaker at conferences on various Canadian tax matters. A member of the Canadian
Bar Association, Canadian Tax Foundation, e Law Society of Upper Canada and the
Canadian Finance and Leasing Association – Tax Section. Admitted to the Ontario
Bar in 1986.
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Head of Torys' tax practice. His practice involves structuring domestic and
international business transactions, including mergers, acquisitions, dispositions,
fi nancings, reorganizations and other business restructurings. He also has extensive
experience in structuring collective investment vehicles with domestic, tax-exempt
and foreign investors, including REITs and structured products, many of which have
involved Canadian and US cross-border aspects. Corrado Cardarelli was instrumental
in designing Canadian income funds, cross-border income funds and analogous
products, including US income securities products. Frequent speaker on tax matters.
Listed in ! e 2013 Lexpert®/American Lawyer Guide to the Leading 500 Lawyers in
Canada and Woodward/White's ! e Best Lawyers in Canada 2013. LLB, 1981, U of
T. Ontario Bar, 1983.
Firoz Ahmed
Osler, Hoskin &
Harcourt LLP
Tel: (416) 862-6696
Fax: (416) 862-6666
Toronto
Monica E.
Biringer
Osler, Hoskin &
Harcourt LLP
Tel: (416) 862-6830
Fax: (416) 862-6666
Toronto
Corrado
Cardarelli
Torys LLP
Tel: (416) 865-7386
Fax: (416) 865-7380
Toronto
fahmed@osler.com
mbiringer@osler.com
ccardarelli@torys.com
CORPORATE TAX
