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:

The Canada Life Assurance Company

Acted for The Canada Life Assurance Company in connection with the establishment of credit facilities to finance the operations of Intragas Limited Partnership.  Intragas is a subsidiary of Energir (formerly known as Gaz Metro) that owns and operates two regulated natural gas storage reservoirs located in Trois-Rivieres and Saint-Flavien, Quebec. Energir is the largest natural gas distribution company in Quebec. 

Mobile Content:

MacKinnon, Bennett & Co. and Idealist Capital

Acted for co-investors MacKinnon, Bennett & Co. and Idealist Capital in their growth capital equity investment in XNRGY Climate Systems, a leader in the design and manufacturing of energy efficient commercial HVAC systems.

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Foodtastic Inc.

Acted as tax counsel to Foodtastic Inc., a leading franchisor of restaurant brands in Canada, in its C$74.4-million acquisition of Freshii Inc.

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TotalEnergies EP Canada Ltd.

Acted for TotalEnergies EP Canada Ltd., a subsidiary of TotalEnergies SE, in connection with its acquisition of an additional 6.65% working interest in the Fort Hills oils sands project located approximately 90 km north of Fort McMurray, Alberta.

Mobile Content:

MacKinnon, Bennett & Co.

Acted for MacKinnon, Bennett & Co. in connection with the C$32-million merger of its portfolio company Bird Canada Inc. with Bird Global, Inc.

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Trinity Industries, Inc.

Acted for Trinity Industries, Inc., in its acquisition of Holden America, a manufacturer of market-leading multilevel vehicle securement and protection systems, gravity-outlet gates and gate accessories for freight rail in North America, for an initial purchase price of US$70 million and an additional minimum of US$5 million per year for the next two years

Mobile Content:

LKQ Corporation

Acting as Canadian counsel to LKQ Corporation in its C$2.8-billion acquisition of Uni-Select Inc.

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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.

Speaking Engagement
Mobile Content:

International Fiscal Association, 2023 IFA Canada International Tax Conference, “Reporting/Disclosure Requirements”; Calgary, AB

May 17, 2023

Bulletin
Mobile Content:

Federal Budget 2023 – Major Changes for Business and High Net Worth Individuals

Mar. 28, 2023 - On March 28, 2023 (Budget Day), the Honourable Chrystia Freeland, Deputy Prime Minister of Canada and Minister of Finance, delivered the Liberal Party’s federal budget (Budget 2023). Budget 2023 does not change the corporate and personal tax rates under the Income Tax Act (Act). Instead...

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...

Mobile Content:

Chambers Global: The World’s Leading Lawyers for Business—Tax

Mobile Content:

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

Mobile Content:

Lexpert Special Edition: Finance and M&A

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; Private Equity

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.

The Canada Life Assurance Company

Acted for The Canada Life Assurance Company in connection with the establishment of credit facilities to finance the operations of Intragas Limited Partnership.  Intragas is a subsidiary of Energir (formerly known as Gaz Metro) that owns and operates two regulated natural gas storage reservoirs located in Trois-Rivieres and Saint-Flavien, Quebec. Energir is the largest natural gas distribution company in Quebec. 

MacKinnon, Bennett & Co. and Idealist Capital

Acted for co-investors MacKinnon, Bennett & Co. and Idealist Capital in their growth capital equity investment in XNRGY Climate Systems, a leader in the design and manufacturing of energy efficient commercial HVAC systems.

Foodtastic Inc.

Acted as tax counsel to Foodtastic Inc., a leading franchisor of restaurant brands in Canada, in its C$74.4-million acquisition of Freshii Inc.

TotalEnergies EP Canada Ltd.

Acted for TotalEnergies EP Canada Ltd., a subsidiary of TotalEnergies SE, in connection with its acquisition of an additional 6.65% working interest in the Fort Hills oils sands project located approximately 90 km north of Fort McMurray, Alberta.

MacKinnon, Bennett & Co.

Acted for MacKinnon, Bennett & Co. in connection with the C$32-million merger of its portfolio company Bird Canada Inc. with Bird Global, Inc.

Trinity Industries, Inc.

Acted for Trinity Industries, Inc., in its acquisition of Holden America, a manufacturer of market-leading multilevel vehicle securement and protection systems, gravity-outlet gates and gate accessories for freight rail in North America, for an initial purchase price of US$70 million and an additional minimum of US$5 million per year for the next two years

LKQ Corporation

Acting as Canadian counsel to LKQ Corporation in its C$2.8-billion acquisition of Uni-Select Inc.

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.

Speaking Engagement

International Fiscal Association, 2023 IFA Canada International Tax Conference, “Reporting/Disclosure Requirements”; Calgary, AB

May 17, 2023

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...

Chambers Global: The World’s Leading Lawyers for Business—Tax

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

Lexpert Special Edition: Finance and M&A

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; Private Equity

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.