Edward Miller
Partner | Toronto
Toronto: 416-863-2282

Edward provides advice on all areas of Canadian domestic and international income tax law, particularly focusing on advice relating to all types of investment funds, including exchange-traded funds, closed-end investment funds, mutual funds and offshore funds. Edward also provides advice on public financings and private placements of equity, debt securities and subscription receipts. In addition, Edward advises on mergers and acquisitions and corporate reorganizations.


Recent representative matters include advising:

Retail Investment Products

  • The underwriters on the initial public offering of shares of Dundee Acquisition Ltd., Canada's first publicly listed "special purpose acquisition corporation"
  • Several Canadian ETF sponsors, including Horizons ETF Management (Canada) Inc., AlphaPro Management Inc. and Questrade Wealth Management Inc.
  • The agents on the initial public offering of PIMCO Global Income Opportunities Fund
  • Walton Asset Management on offerings of certain real estate investment vehicles


  • The underwriters on the C$138-million offering of subscription receipts of Sienna Senior Living Inc.
  • The underwriters on offerings of convertible debentures for Exchange Income Corporation
  • The lead underwriters in connection with an initial public offering of C$225-million of debt by Toronto Hydro, an up to C$1-billion medium term note program and a C$491-million secondary offering of Toronto Hydro debentures by the City of Toronto

Mergers and Acquisitions

  • Patricia Industries, a part of Sweden's Investor AB, on its acquisition of medical technology company Laborie from Audax Private Equity
  • Just Eat PLC, the world's leading online takeaway order company, on its acquisition of SkipTheDishes Restaurant Services
  • DALSA Corporation on its sale to Teledyne Technologies Inc. for C$337-million
  • Talison Lithium Limited on its C$47.9-million acquisition and related C$40-million financing of Salares Lithium Inc. and concurrent C$327.4-million listing on the Toronto Stock Exchange
  • Oakville Hydro Corporation on the sale of its wholly owned subsidiary, Blink Communications, to Rogers Communications