Professional athletes

Successfully represented Russell Martin and Joshua Donaldson, former Toronto Blue Jays players, in their tax disputes before the Tax Court of Canada against the Canada Revenue Agency. The case centered on the correct computation of their income earned in Canada under the Income Tax Act, specifically the proper allocation of employer contributions to Retirement Compensation Arrangements and their exclusion from taxable Canadian-source income.

Groupe Dynamite Inc.

Acted for Groupe Dynamite Inc., a Canadian women's clothing retailer, in its C$300-million initial public offering of subordinate voting shares, valuing the company at C$2.3 billion.

Oxford Properties Group and Canada Pension Plan Investment Board

Acted for Oxford Properties Group and Canada Pension Plan Investment Board in its C$325-million sale of Les Galeries de le Capitale, a super regional enclosed shopping centre located in Quebec City, to Primaris Real Estate Investment Trust. 

Scotia Capital Inc.

Acted for Scotia Capital Inc., BMO Nesbitt Burns Inc., TD Securities Inc. and a syndicate of agents in Videotron Ltd.’s inaugural C$1-billion offering of investment grade bonds, comprised of C$600 million of 4.65% Series 1 Senior Notes due July 15, 2029, and C$400 million of 5% Series 2 Senior Notes due July 15, 2034.

Mannarino Systems & Software Inc.

Acted for the shareholders of Mannarino Systems & Software Inc., a global leader in avionics for electric aircraft and drones and certified systems for the aerospace sector, with the sale of all of their issued and outstanding shares to Scalian SAS.

Bureau Veritas

Acting for Bureau Veritas with the EUR$360-million sale of its food testing business to Mérieux NutriSciences.

Siemens Energy

Acted as Canadian tax counsel to Siemens Energy in the sale of Trench business in Canada to Triton, a leading European mid-market private equity investor.

Knight Therapeutics Inc.

Acting for Knight Therapeutics Inc. in its dispute before the Tax Court of Canada with respect to the application of Canada's foreign accrual property income regime.

CRA Clarifies T3 Filing Requirements for Quebec Nominee Contracts, co-author

May 01, 2024 - Canadian Tax Focus, Vol. 14, No. 2
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Association de planification fiscale et financière, Colloque sur la fiscalité minière 2024, “Revue de la jurisprudence récente”; Montréal, QC

May 01, 2024

La nouvelle règle générale anti-évitement s’applique-t-elle aux séries d’opérations débutant avant le 1^er janvier 2024?, co-author

Jan. 01, 2024 - Stratège, Volume 28, Number 4 (APFF)
Download the article (in French only).

Transfert d’entreprise intergénérationnel – la fiscalité au service de l’entrepreneur, co-author

Oct. 27, 2023 - Développements récents en droit des affaires, Vol. 540 (Éditions Yvon Blais)
Read the book (available for purchase in French).

Barreau du Québec, Développements récents en droit des affaires, “Transfert d’entreprise intergénérationnel – la fiscalité au service de l’entrepreneur”; Montréal, QC

Oct. 27, 2023

Government of Canada Releases Package of Proposed Domestic and International Tax Legislation

Aug. 16, 2023 - The Department of Finance (Finance) released draft tax legislation for public consultation on August 4, 2023, with a stated focus on promoting tax fairness and a clean economy. The most significant item released is the draft of a major new statute, the Global Minimum Tax Act, spanning...

CIBC v. The King: Does the FCA undermine its decision in The Queen v. Bank of Montreal?

Aug. 01, 2023 - International Tax, Vol. 131, August 2023
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Le nouveau régime de restriction des dépenses excessives d’intérêts et de financement (RDEIF), co-author

Apr. 18, 2023 - Stratège, Vol. 28, No. 1 (APFF)
Download this article (in French).

“Les transferts intergénérationnels : quelles modifications pouvons-nous attendre du Projet de loi C-208?”, co-author

Dec. 21, 2022 - Stratège, vol. 27, no 4 (APFF)
Download this article (in French).

“Zones Experts : Une nouvelle taxe sur certains biens de luxe”, co-author

Dec. 12, 2022 - Finance et Investissement (APFF)
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Canada Releases Revised Draft Legislation on New Interest Deductibility Rules

Dec. 08, 2022 - The Department of Finance (Canada) (Finance) has released revised draft legislation on the proposed rules regarding excessive interest and financing expenses limitation (EIFEL). The revised draft legislation, released on November 3, 2022, contains several significant updates to Finance’s initial...

“Chronique : Taxes à la consommation – Une nouvelle taxe sur certains biens de luxe”, co-author

Oct. 19, 2022 - Stratège, Vol. 27, No. 3 (APFF)
Download this article (in French).

Association de planification fiscale et financière, 2022 Annual Conference, “Relève Montréal – traitement fiscal des paiements incitatifs à la location”; Webinar

Oct. 05, 2022

Viewpoint — Canada’s New Interest and Financing Expense Deductibility Rules, co-author

Aug. 26, 2022 - C.D. Howe Institute (Intelligence Memos)
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Canada confirms intention to institute new interest and deductibility rules (re-print), co-author

June 17, 2022 - Canadian Accountant
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Canada Confirms Intention to Institute New Interest and Deductibility Rules

June 07, 2022 - Overview The Department of Finance (Canada) (Finance) released draft legislation on February 4, 2022 that would limit the deduction of “interest and financing expenses” to a fixed percentage of earnings before interest, taxes, depreciation and amortization (EBITDA) for Canadian income tax...

UK Upper Tribunal on Multilingual Tax Treaty Interpretation: The RBC v. HMRC Decision, co-author

June 01, 2022 - Wolters Kluwer International Tax (Wolters Kluwer)
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Simplifying Tax Issues For Nonresident Athletes In Canada, co-author

Mar. 11, 2022 - Law360 Tax Authority
Read the article (available to subscribers).

Top Court Blesses Treaty-Shopping Arrangement: The Alta Energy Decision

Dec. 14, 2021 - The Supreme Court of Canada (SCC) recently rendered its eagerly awaited decision in Canada v Alta Energy Luxembourg S.A.R.L., 2021 SCC 49 (Alta Energy). Six of the nine justices held that the Canadian statutory general anti-avoidance rule (GAAR) did not apply to deny treaty...