Steven Baum Partner


Speaks:  English

Year of Call: 2013 - Alberta

Year of Call: 1990 - Ontario

Primary phone: +1 416-862-3541

Fax: +1 416-862-7661

Email: steven.baum@gowlingwlg.com

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Primary office:  Toronto


Areas of expertise:



Steven Baum

Steven Baum is a partner in Gowling WLG's Tax Group, based in the firm's Toronto office.

Working chiefly with banks, insurance companies and securities dealers, Steven advises clients on a broad range of complex income tax matters, with particular emphasis on the income tax aspects of capital markets transactions, derivatives and financial instruments, and cross-border transactions. He also has extensive experience assisting companies in a variety of industries with public capital market, M&A and reorganization transactions.

Steven has spoken and written widely on various taxation issues, and is frequently published in leading tax journals, including Canadian Tax Journal, International Tax Planning and Corporate Finance. He has also served as both a taxation instructor at the Ontario Bar Admission Course and, since 2002, an adjunct professor and guest lecturer at York University's Osgoode Hall Law School.

Career & Recognition

Filter timeline:
  • 2018

  • 2017

  • 2013

    • Qualifications (Year of Call/Admission, etc.)
      2013
      Year of Call, Alberta
  • 1990

    • Qualifications (Year of Call/Admission, etc.)
      1990
      Year of Call, Ontario
  • 1988

    • Rankings & Awards
      1988
      Osgoode Hall Law School, LLB
  • 1985

    • Education
      1985
      University of Western Ontario, BA

Memberships

  • American Bar Association (Taxation section)
  • Canadian Bar Association
  • Canadian Tax Foundation
  • International Fiscal Association
  • “George Weston and the Characterization of Gains on Derivatives” 2015 Canadian Tax Journal 779
  • “Beneficial Owner: the Canadian Approach in the OECD Context”, 2014 Corporate Finance 2645, Federated Press
  • “Beneficial Ownership as a Treaty Anti-avoidance Tool”,2012 Canadian Tax Journal 148
  • Speaker, “Securities Lending Arrangements” at Income Tax Accounting & Reporting for Banks and Securities Dealers, Acumen Information Services, 2011.
  • “U.S. LLCs as Corporations – a New Canada Revenue Agency Position?” 2011 International Tax Planning 1136, Federated Press
  • “Section 17: Interpretive Considerations” 2010 Canadian Tax Journal 653

Steven’s practice has involved helping clients with complex financing, reorganization, and transactions. Specific experience in helping major Canadian and foreign bank and insurance company clients with income tax issues relating to financial products and derivatives.