Michael Kandev is a partner in the Taxation practice. He advises clients, both corporate and individual, on the tax aspects of cross-border and domestic transactions, including reorganizations, mergers and acquisitions, financings, estate planning, personal and business trusts, immigration and emigration. He also provides counsel on disputes with the Canada Revenue Agency. Michael has special expertise in international taxation, with a focus on tax treaty law.
Michael has worked on a variety of cross-border and domestic tax mandates, including acting for major Canadian and U.S. publicly traded companies, such as PotashCorp, First Industrial Realty Trust, Inc. and Gulfport Energy Corporation, with respect to mergers and acquisitions involving Canadian, European, U.S. and other foreign targets. He also has extensive experience in planning and implementing private equity and hedge fund structures.
Michael earned the Elizabeth Carmichael Monk, Q.C Property Law Prize upon graduating from McGill in 2001. In 2001-2002, he completed his articling requirements for the Ontario Bar as a law clerk to the Judges of the Tax Court of Canada.
Representative Work
- Acted for the founders of Dollarama Inc. in connection with the corporation's $300 million initial public offering of common shares.
- Acted for Prinoth SpA, a member of the Leitner Technologies Group, in its acquisition of the Camoplast Inc. Track Machine Group, a leading manufacturer of snow groomers and other utility vehicles.
- Played a key role in the 2007 acquisition by Morgan Stanley Real Estate Fund VI of a majority interest in the $400 million Lac Mirabel recreational, tourism and commercial complex north of Montréal, Québec.
- Provided tax and corporate/commercial advice to S. Rossy Inc. and Dollar A.M.A. Inc. when Dollarama L.P. acquired a majority position in the Dollarama business of Montréal-based S. Rossy Inc. and Dollar A.M.A. Inc., with the founders and management retaining a substantial stake.
- Represented Alexis Nihon Real Estate Investment Trust in the initial public offering of $85 million of trust units of Alexis Nihon Real Estate Investment Trust.
Articles and Publications
Michael has published extensively in a variety of tax periodicals, including Canadian Tax Journal, IBFD Bulletin for International Taxation, Tax Management International Journal, Tax Notes International, International Tax Report, Canadian Tax Highlights, CCH Tax Topics and Canadian Current Tax. The article "Tax Treaty Interpretation: Determining Domestic Meaning under Article 3(2) of the OECD Model", which is based on Michael’s LL.M. thesis, was published in the Canadian Tax Journal (2007).
Teaching Engagements
Michael has lectured on taxation at McGill University.
Speaking Engagements
Michael is a regular speaker at tax conferences and seminars in Canada and abroad.
