Marc Pietro Allard

Associate

Marc Pietro Allard

Marc Pietro Allard

Associate

Expertise
Bar Admissions
  • Québec, 2021

Marc is developing a broad tax practice.

He assists clients on a range of tax matters, including tax planning and tax disputes with provincial and federal authorities.

Marc articled as a judicial law clerk at the Tax Court of Canada under the Honourable Justice Robert J. Hogan. During law school, Marc also clerked for the Honourable Justice Stephen W. Hamilton at the Superior Court of Québec. Prior to joining Davies, Marc worked as a tax consultant for a global audit, tax and advisory services firm.

He coaches the Université de Montréal's team at the Donald G.H. Bowman National Tax Moot competition event.

Marc Pietro Allard

Associate

Marc is developing a broad tax practice.

He assists clients on a range of tax matters, including tax planning and tax disputes with provincial and federal authorities.

Marc articled as a judicial law clerk at the Tax Court of Canada under the Honourable Justice Robert J. Hogan. During law school, Marc also clerked for the Honourable Justice Stephen W. Hamilton at the Superior Court of Québec. Prior to joining Davies, Marc worked as a tax consultant for a global audit, tax and advisory services firm.

He coaches the Université de Montréal's team at the Donald G.H. Bowman National Tax Moot competition event.

Siemens Energy

Acting 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.

Article

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

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

Article

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).

Speaking Engagement

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

Article

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
Download this article.

Article

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).

Article

“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).

Article

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

Dec. 12, 2022 - Finance et Investissement (APFF)
Read the article (in French).

Bulletin

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...

Article

“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).

Speaking Engagement

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

Oct. 05, 2022

Article

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

Aug. 26, 2022 - C.D. Howe Institute (Intelligence Memos)
Download the article.

Article

Canada confirms intention to institute new interest and deductibility rules (re-print), co-author

June 17, 2022 - Canadian Accountant
Read the article.

Bulletin

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...

Article

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

June 01, 2022 - Wolters Kluwer International Tax (Wolters Kluwer)
Download the article.

Article

Simplifying Tax Issues For Nonresident Athletes In Canada, co-author

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

Bulletin

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...

Bar Admissions

Québec, 2021

Education

Université de Sherbrooke, JD, 2021
Université de Sherbrooke, LLB, 2018
McGill University, BSc, 2015