"100+ Goodmans lawyers across 43 practice areas ranked as among the best lawyers in Canada." - Best Lawyers in Canada 2022    
Goodmans Directory

Jon Northup


jnorthup@goodmans.ca vCard
Bay Adelaide Centre - West Tower
333 Bay Street, Suite 3400
Toronto, ON M5H 2S7

Tel:   416.597.4228
Fax:   416.979.1234

Jon Northup is a partner in the Tax Group and a member of the Executive Committee at Goodmans. Jon’s practice focuses on mergers and acquisitions, corporate finance and investment funds, with a particular expertise in structuring cross-border transactions. He provides clients with dynamic, strategic and practical tax advice, frequently developing innovative structures and planning to address complex transactions and structuring challenges.

Jon is Vice-Chair of the firm’s Aging & Healthcare (including Seniors Housing) practice group and Chair of SenbridGe, a division of Goodmans that provides specialized advisory, education and networking programs to the healthcare and aging sector. 


Jon’s representative work includes acting for:

  • Tricon Capital Group Inc. in its acquisition of Starlight U.S. Multi-Family No. 5 Core Fund in an all share transaction valued at $1.4 billion
  • Gluskin Sheff + Associates Inc. in its acquisition by Onex Corporation
  • Invesque Inc. in connection with its acquisition of Commonwealth Senior Living and 20 of its Communities for US$340.4 Million
  • Pure Industrial REIT in its $3.8 billion acquisition by Blackstone Property Partners and Ivanhoé Cambridge
  • Student Transportation Inc., one of North America’s largest school bus transportation services, in its $1.1 billion acquisition by the Caisse de dépôt et placement du Québec and Ullico Inc.
  • Minto Apartment REIT in its $230 million initial public offering
  • Revera Inc. in its joint venture with Axium Infrastructure with respect to the acquisition and shared ownership of 32 long-term care homes across Canada
  • Invesque Inc. in its US$425 million acquisition of Care Investment Trust’s 42 US seniors housing and care property portfolio owned by Tiptree Inc.
  • Milestone Apartment REIT in its US$2.9 billion acquisition by Starwood Capital Group
  • InterOil Inc. in its $2.5 billion acquisition by Exxon Mobil Corporation

Jon has extensive experience advising issuers and investment dealers on the structuring and taxation of public offerings, including offerings by REITs, investment trusts and similar yield-oriented issuers. He advised RioCan REIT on the first offering of preferred units by a Canadian trust and advised BSR REIT, NexPoint Hospitality Trust, Invesque Inc., WPT Industrial REIT, Milestone Apartments REIT, Agellan Commercial REIT and HealthLease Properties REIT on their cross-border IPOs.


Jon is recognized as a leading practitioner of tax law by Chambers Global who describe him as “indispensable” and comment that he is lauded by clients as an “exceptional deal and tax structuring attorney”. He attracts strong reviews from commentators, who say: “He is wonderful - very thoughtful, thorough, responsive, and he really understands our business.”  Jon is also recognized as a leading corporate tax lawyer by Chambers Canada, The Legal 500 Canada, Best Lawyers in Canada, Who’s Who Legal and by The Canadian Legal Lexpert Directory. He was named one of the “Leading 40 Lawyers Under 40” by Lexpert in 2006 and one of “Canada’s 20 Corporate Lawyers to Watch” in 2007.


Jon speaks frequently in both Canada and the United States on topics related to going public in Canada and the tax efficient structuring of income securities.

Education University of Toronto (LL.B., 1998)
University of Victoria (B.A., 1993)
Professional Affiliations

Professional Affiliations
Law Society of Ontario
Canadian Bar Association
Canadian Tax Foundation

Year of Call

2000 Ontario