Steven Baum

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Mergers & Acquisitions


Structured Finance
Tax Opinions

Steven provides income tax advice to sophisticated business clients with particular emphasis on the income tax aspects of capital markets transactions, derivatives and financial instruments, and cross-border transactions for financial institution clients. He has extensive experience in mergers and acquisitions, leasing transactions and financings for public company clients.


  • Chambers Global: The World's Leading Lawyers for Business


  • LL.B Osgoode Hall Law School, 1988
  • BA University of Western Ontario. 1985
  • Bar Admission - Ontario1990

Professional Memberships

  • Canadian Tax Foundation
  • International Fiscal Association
  • Canadian Bar Association
  • American Bar Association

Published Works

  • "Beneficial ownership as a treaty anti-avoidance tool?", Canadian Tax Journal, 2012
  • "US LLCs as Corporations – A New Canada Revenue Agency Position?", International Tax Planning, Federated Press, 2011
  • "Section 17: Interpretive Considerations", Canadian Tax Journal, 2010
  • International Tax Review: Capital Markets Supplement, Euromoney Institutional Investor, 2001 and 2002

Speaking Engagements

  • Income Tax Accounting and Reporting for Banks and Securities Dealers, Acumen Information Services, 2011
  • Derivatives: Demystifying these Instruments, Taxation of Financial Structures, Products and Transactions, 2002
  • Adjunct Professor and guest lecturer at Osgoode Hall Law School of York University