Barry Horne

Barry Horne

Partner, PwC Law LLP

Barry is a partner in the Halifax office of PwC Law LLP.

Barry has worked many years in tax law and has focused on international and corporate tax law and M&A with an emphasis on international corporate planning: corporate reorganizations, unlimited liability companies, inbound and outbound investments, cross-border financings and structures, hybrid instruments, and hybrid entities.

He has focused on structuring inbound investment into Canada by non-residents (principally from the US).

Professional Memberships

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

Publications & Presentations

  • Author, “The Nova Scotia Unlimited Liability Company: The Northern Hybrid” published in Tax Notes International
  • Author LinkedIn, “Canadian Federal Budget (International Tax Measures): BEPS and Liberal Government extends Anti-Conduit Rules to Royalties”


  • Recommended by Lexpert for corporate tax and international investment (2018, 2017, 2015, 2013)  
  • Recognized by Best Lawyers in Canada as a leader in tax law (2017, 2016) and international trade and finance law (2017, 2016, 2014)
  • Named Halifax Lawyer of the Year (2014)

Community & Professional Involvement

  • Former Chair of American Chamber of Commerce in Canada (Atlantic Chapter)
  • Former Chair, Taxation Section, Canadian Bar Association (Nova Scotia)
  • Editorial board member, International Tax Newsletter
  • Former Governor, Canadian Tax Foundation
  • Former Chair of the Taxation Section of the Canadian Bar Association (Nova Scotia) for 2003/2004 and 2004/2005
  • Editorial Board Member, International Tax Journal
  • Vice-Chair, Taxation Section Committee, Foreign Lawyers Forum, American Bar Association
  • Member, Working Group, ABA-SBL- M&A Committee 2009-2016, Canadian Private Target Deal Points Study


  • LL.B
  • Dalhousie University - 1989
  • Dalhousie University - 1987
  • Ontario Bar - 1991
  • Nova Scotia Bar - 1995
  • Alberta Bar - 2005