Marie-Emmanuelle Vaillancourt

Partner

Marie-Emmanuelle Vaillancourt

Marie-Emmanuelle Vaillancourt

Partner

Expertise
Bar Admissions
  • Québec, 1999

Marie-Emmanuelle works closely with clients, primarily in Canada and the U.S., on all aspects of their domestic and international tax planning. She provides clear and knowledgeable advice and a business-oriented approach to their tax matters.

She advises clients on tax matters across a broad range of critical business activities, including corporate reorganizations, mergers and acquisitions, real estate transactions, financings and restructurings. Marie-Emmanuelle’s clients – public and private companies and their shareholders, as well as pension and investment funds – can rely on her ability to see the big picture and facilitate transactions involving complex tax issues.

Marie-Emmanuelle has significant expertise in advising high-net-worth clients on their estate tax planning and trust matters.

Marie-Emmanuelle is a member of the firm’s Student/Stagiaire Recruitment and Talent Management committees and coordinates the Tax practice in our Montréal office.

Marie-Emmanuelle Vaillancourt

Partner

Marie-Emmanuelle works closely with clients, primarily in Canada and the U.S., on all aspects of their domestic and international tax planning. She provides clear and knowledgeable advice and a business-oriented approach to their tax matters.

She advises clients on tax matters across a broad range of critical business activities, including corporate reorganizations, mergers and acquisitions, real estate transactions, financings and restructurings. Marie-Emmanuelle’s clients – public and private companies and their shareholders, as well as pension and investment funds – can rely on her ability to see the big picture and facilitate transactions involving complex tax issues.

Marie-Emmanuelle has significant expertise in advising high-net-worth clients on their estate tax planning and trust matters.

Marie-Emmanuelle is a member of the firm’s Student/Stagiaire Recruitment and Talent Management committees and coordinates the Tax practice in our Montréal office.

Mobile Content:

National Tire Distributors

Acted for National Tire Distributors, the Canadian subsidiary of American Tire Distributors, in its sale to Groupe Touchette Inc.

Mobile Content:

IDEXX Laboratories, Inc.

Acted for IDEXX Laboratories, Inc., a leader in the design, development and marketing of diagnostic test instruments to monitor animal health and analyze dairy products and water, in its acquisition of the assets of Pathogen Detection Systems, Inc.

Mobile Content:

E-Cycle Solutions Inc.

Acted for E-Cycle Solutions Inc. in its sale to JX Nippon Mining & Metals Corporation, a leading supplier of consumable electronic materials.

Mobile Content:

Ivanhoé Cambridge Inc.

Acted for Ivanhoe Cambridge in (i) its sale of an undivided 50% interest in the Place Laurier Québec (comprising of the shopping centre, Édifice Champlain and Tour Frontenac) located in Québec City to Douville, Moffet & Associés and (ii) the creation of a strategic partnership with Douville, Moffet & Associés to each take part in the accelerated redevelopment and the densification of such site. Place Laurier Québec has the highest municipally assessed value in Québec City.

Mobile Content:

Ivanhoe Cambridge Inc.

Acted for Ivanhoé Cambridge in its negotiation of a real estate joint venture with Ipso Facto and developer Douville, Moffet & Associés and related entities regarding Lux Place, a new multi-phase, high-end multi-residential project that will feature 850 apartments and 175 long-term-stay hotel rooms above three levels of underground parking, with a total of 1,217,830 square feet of building space.

Mobile Content:

Logiciels Metrio Inc.

Acted for Logiciels Metrio Inc., a Montréal-based ESG reporting and analytics firm, in its sale to Nasdaq, Inc., a global technology company.

Mobile Content:

Cominar REIT

Acted for Cominar REIT, one of Canada's largest diversified real estate investment trusts and the largest commercial property owner in Québec, in its C$5.7-billion sale to Iris Acquisition II LP, which is an entity created by a consortium led by Canderel Real Estate Property Inc., one of Canada's largest privately held real estate companies.

Mobile Content:

Cogir Immobilier

Acted for Cogir in the establishment of Cogir Real Estate Investment Fund, its new open-ended real estate investment fund, and the first capital raise thereunder. 

Mobile Content:

OSRAM GmbH

Acted for OSRAM GmbH in connection with its participation in a US$140 million financing round, including a Series D first close of $116M, by Leddartech, a leading provider of sensing technology for autonomous driving headquartered in Québec City.  

Mobile Content:

MacKinnon, Bennett & Company (MKB)

Acting for MacKinnon, Bennett & Company (MKB) in connection with the proposed C$32-million merger of its portfolio company Bird Canada Inc. with Bird Global, Inc..

Speaking Engagement
Mobile Content:

Canadian Tax Foundation, 74th Annual Tax Conference, “CRA Roundtable Discussion”; Nov. 27-29

Nov. 29, 2022

Bulletin
Mobile Content:

Federal Budget 2022: Tax Highlights

Apr. 08, 2022 - On April 7, 2022 (Budget Day), the Honourable Chrystia Freeland, Deputy Prime Minister of Canada and Minister of Finance, delivered the Liberal Party’s federal budget (Budget 2022), the second budget since the start of the COVID-19 pandemic. As part of the Trudeau government’s plan to “grow our...

Speaking Engagement
Mobile Content:

Association de planification fiscale et financière, Annual Conference 2021, “Planifications rattachées à l’article 80 LIR”; Webcast

Oct. 08, 2021

Bulletin
Mobile Content:

Parliament Votes to Facilitate Intergenerational Business Transfers

July 23, 2021 - Bill C-208, An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation), which aims to amend section 84.1 of the Income Tax Act (Act) received royal assent on June 29, 2021. A majority of the House of Commons had voted in May on...

Speaking Engagement
Mobile Content:

Canadian Tax Foundation, Tax Seminar 2021, “Acquisition Structuring and Related Tax Issues in Other Liquidity Events”; webcast

July 07, 2021

Bulletin
Mobile Content:

2021 Federal Budget: Tax Highlights

Apr. 20, 2021 - The Honourable Chrystia Freeland, Canada’s Deputy Prime Minister and Minister of Finance, delivered the Liberal Party’s first federal budget (Budget 2021) in over two years and the first since the start of the global COVID-19 pandemic. As part of a recovery plan for “jobs, growth and resilience,”...

Speaking Engagement
Mobile Content:

Association de planification fiscale et financière, 2021 Corporate Reorganizations Symposium, “Transactions Majeures Récentes”; Webinar

Mar. 11, 2021

Bulletin
Mobile Content:

Disclosure Rules for Nominee Contracts Come into Force in Québec

Oct. 02, 2020 - Bill 42, An Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2019 and to various other measures was assented to on September 24, 2020, bringing into force the new rules respecting the disclosure of nominee contracts to Revenu Québec (RQ ). The...

Speaking Engagement
Mobile Content:

Canadian Tax Foundation, 71st Annual Tax Conference, “Options d’achat d’actions et survol des autres régimes incitatifs pour les employés de sociétés privées”; Montréal, QC

Dec. 02, 2019

Article
Mobile Content:

Invesco Case: Rebate for GST Paid in Error or Notice of Objection?, co-author

Nov. 14, 2019 - The Lawyer’s Daily
Download this article.

Mobile Content:

Chambers Canada: Canada’s Leading Lawyers for Business—Tax

Mobile Content:

The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada—Corporate Tax

Mobile Content:

Lexpert Guide to US/Canada Cross-Border Lawyers in Canada—Tax

Mobile Content:

The Canadian Legal Lexpert Directory—Corporate Tax (Most Frequently Recommended); Estate and Personal Tax Planning: Estate and Tax Planning; Investment Funds and Asset Management: Investment Funds – Tax

Mobile Content:

The Best Lawyers in Canada—Mergers and Acquisitions Law; Tax Law (Lawyer of the Year 2023, Montréal); Trusts and Estates

Bar Admissions
Mobile Content:

Québec, 1999

Education
Mobile Content:

Canadian Institute of Chartered Accountants, In-Depth Tax Course & Advanced International Tax, Levels I & II
Université de Sherbrooke, MA (Taxes), 1998
Université Laval, LLB (Carswell Prize), 1996

Professional Affiliations
Mobile Content:

Association de planification fiscale et financière
Canadian Tax Foundation
International Fiscal Association
Women Presidents’ Organization, Montréal Chapter II

Board Memberships
Mobile Content:

Canadian Tax Foundation, Board of Governors and Executive Committee member

Teaching Engagements
Mobile Content:

Marie-Emmanuelle has been an assistant tax lecturer at the McGill University Faculty of Law and a guest lecturer at the John Molson School of Business at Concordia University, where she taught international taxation to MBA students.

Marie-Emmanuelle works closely with clients, primarily in Canada and the U.S., on all aspects of their domestic and international tax planning. She provides clear and knowledgeable advice and a business-oriented approach to their tax matters.

She advises clients on tax matters across a broad range of critical business activities, including corporate reorganizations, mergers and acquisitions, real estate transactions, financings and restructurings. Marie-Emmanuelle’s clients – public and private companies and their shareholders, as well as pension and investment funds – can rely on her ability to see the big picture and facilitate transactions involving complex tax issues.

Marie-Emmanuelle has significant expertise in advising high-net-worth clients on their estate tax planning and trust matters.

Marie-Emmanuelle is a member of the firm’s Student/Stagiaire Recruitment and Talent Management committees and coordinates the Tax practice in our Montréal office.

National Tire Distributors

Acted for National Tire Distributors, the Canadian subsidiary of American Tire Distributors, in its sale to Groupe Touchette Inc.

IDEXX Laboratories, Inc.

Acted for IDEXX Laboratories, Inc., a leader in the design, development and marketing of diagnostic test instruments to monitor animal health and analyze dairy products and water, in its acquisition of the assets of Pathogen Detection Systems, Inc.

E-Cycle Solutions Inc.

Acted for E-Cycle Solutions Inc. in its sale to JX Nippon Mining & Metals Corporation, a leading supplier of consumable electronic materials.

Ivanhoé Cambridge Inc.

Acted for Ivanhoe Cambridge in (i) its sale of an undivided 50% interest in the Place Laurier Québec (comprising of the shopping centre, Édifice Champlain and Tour Frontenac) located in Québec City to Douville, Moffet & Associés and (ii) the creation of a strategic partnership with Douville, Moffet & Associés to each take part in the accelerated redevelopment and the densification of such site. Place Laurier Québec has the highest municipally assessed value in Québec City.

Ivanhoe Cambridge Inc.

Acted for Ivanhoé Cambridge in its negotiation of a real estate joint venture with Ipso Facto and developer Douville, Moffet & Associés and related entities regarding Lux Place, a new multi-phase, high-end multi-residential project that will feature 850 apartments and 175 long-term-stay hotel rooms above three levels of underground parking, with a total of 1,217,830 square feet of building space.

Logiciels Metrio Inc.

Acted for Logiciels Metrio Inc., a Montréal-based ESG reporting and analytics firm, in its sale to Nasdaq, Inc., a global technology company.

Cominar REIT

Acted for Cominar REIT, one of Canada's largest diversified real estate investment trusts and the largest commercial property owner in Québec, in its C$5.7-billion sale to Iris Acquisition II LP, which is an entity created by a consortium led by Canderel Real Estate Property Inc., one of Canada's largest privately held real estate companies.

Cogir Immobilier

Acted for Cogir in the establishment of Cogir Real Estate Investment Fund, its new open-ended real estate investment fund, and the first capital raise thereunder. 

OSRAM GmbH

Acted for OSRAM GmbH in connection with its participation in a US$140 million financing round, including a Series D first close of $116M, by Leddartech, a leading provider of sensing technology for autonomous driving headquartered in Québec City.  

MacKinnon, Bennett & Company (MKB)

Acting for MacKinnon, Bennett & Company (MKB) in connection with the proposed C$32-million merger of its portfolio company Bird Canada Inc. with Bird Global, Inc..

Speaking Engagement

Canadian Tax Foundation, 74th Annual Tax Conference, “CRA Roundtable Discussion”; Nov. 27-29

Nov. 29, 2022

Bulletin

Federal Budget 2022: Tax Highlights

Apr. 08, 2022 - On April 7, 2022 (Budget Day), the Honourable Chrystia Freeland, Deputy Prime Minister of Canada and Minister of Finance, delivered the Liberal Party’s federal budget (Budget 2022), the second budget since the start of the COVID-19 pandemic. As part of the Trudeau government’s plan to “grow our...

Speaking Engagement

Association de planification fiscale et financière, Annual Conference 2021, “Planifications rattachées à l’article 80 LIR”; Webcast

Oct. 08, 2021

Bulletin

Parliament Votes to Facilitate Intergenerational Business Transfers

July 23, 2021 - Bill C-208, An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation), which aims to amend section 84.1 of the Income Tax Act (Act) received royal assent on June 29, 2021. A majority of the House of Commons had voted in May on...

Speaking Engagement

Canadian Tax Foundation, Tax Seminar 2021, “Acquisition Structuring and Related Tax Issues in Other Liquidity Events”; webcast

July 07, 2021

Bulletin

2021 Federal Budget: Tax Highlights

Apr. 20, 2021 - The Honourable Chrystia Freeland, Canada’s Deputy Prime Minister and Minister of Finance, delivered the Liberal Party’s first federal budget (Budget 2021) in over two years and the first since the start of the global COVID-19 pandemic. As part of a recovery plan for “jobs, growth and resilience,”...

Speaking Engagement

Association de planification fiscale et financière, 2021 Corporate Reorganizations Symposium, “Transactions Majeures Récentes”; Webinar

Mar. 11, 2021

Bulletin

Disclosure Rules for Nominee Contracts Come into Force in Québec

Oct. 02, 2020 - Bill 42, An Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2019 and to various other measures was assented to on September 24, 2020, bringing into force the new rules respecting the disclosure of nominee contracts to Revenu Québec (RQ ). The...

Speaking Engagement

Canadian Tax Foundation, 71st Annual Tax Conference, “Options d’achat d’actions et survol des autres régimes incitatifs pour les employés de sociétés privées”; Montréal, QC

Dec. 02, 2019

Article

Invesco Case: Rebate for GST Paid in Error or Notice of Objection?, co-author

Nov. 14, 2019 - The Lawyer’s Daily
Download this article.

Chambers Canada: Canada’s Leading Lawyers for Business—Tax

The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada—Corporate Tax

Lexpert Guide to US/Canada Cross-Border Lawyers in Canada—Tax

The Canadian Legal Lexpert Directory—Corporate Tax (Most Frequently Recommended); Estate and Personal Tax Planning: Estate and Tax Planning; Investment Funds and Asset Management: Investment Funds – Tax

The Best Lawyers in Canada—Mergers and Acquisitions Law; Tax Law (Lawyer of the Year 2023, Montréal); Trusts and Estates

Bar Admissions

Québec, 1999

Education

Canadian Institute of Chartered Accountants, In-Depth Tax Course & Advanced International Tax, Levels I & II
Université de Sherbrooke, MA (Taxes), 1998
Université Laval, LLB (Carswell Prize), 1996

Professional Affiliations

Association de planification fiscale et financière
Canadian Tax Foundation
International Fiscal Association
Women Presidents’ Organization, Montréal Chapter II

Board Memberships

Canadian Tax Foundation, Board of Governors and Executive Committee member

Teaching Engagements

Marie-Emmanuelle has been an assistant tax lecturer at the McGill University Faculty of Law and a guest lecturer at the John Molson School of Business at Concordia University, where she taught international taxation to MBA students.