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 Montréal Student/Stagiaire Evaluation Committee and the coordinator of the Tax practice in our Montréal office.
Ivanhoé Cambridge Inc. and Canadian Pension Plan Investment Board
Acted for Ivanhoé Cambridge Inc. and Canada Pension Plan Investment Board in the sale of Carrefour de l'Estrie, one of the largest shopping centres in Québec, to an affiliate of Groupe Mach.
The Shareholders of Bennington Financial Services Corp.
Acted for the shareholders of Bennington Financial Services Corp. in the sale of its shares to Equitable Bank.
Business Development Bank of Canada
Acted for Business Development Bank of Canada in its investment, as an anchor investor, in Framework Venture Partners, a newly-formed venture capital fund focussed principally on software as a service, artificial intelligence and machine learning companies.
Aldo Group Inc.
Acted for Aldo Group Inc. in the sale to Sotramont Inc. of its interest in an industrial site located on Hodge Street in Ville Saint-Laurent, Québec, and the redevelopment, in a joint venture, of a substantial mixed-use commercial/residential project on the property.
Novacap Investments Inc.
Acting for Novacap Investments Inc. in the formation and fundraising of its latest fund, Novacap Industries V, L.P., a private equity fund focusing on the industrial and manufacturing sectors, as well as in services, distribution and retail sales platforms.
Foundation Building Materials, LLC
Acted as Canadian counsel for Foundation Building Materials, LLC (FBM) in the sale of its mechanical insulation segment to Dunes Point Capital.
IDEXX Laboratories, Inc.
Acted for IDEXX Laboratories, Inc. in its acquisition of Veterinarium Corporation, a cloud software provider for veterinary professionals.
Hypixel Studios Inc.
Acted for Québec-based Hypixel Studios Inc. in its Series A financing round with Riot Games as lead investor and other prominent investors from the video game community.
RELX Group plc
Acted for an affiliate of Elsevier, part of the RELX Group, a global provider of information and analytics for professional and business customers across industries, in its acquisition of Science-Metrix Inc., which specializes in research evaluation and bibliometric analysis.
Caisse de dépôt et placement du Québec
Acted for Caisse de dépôt et placement du Québec (CDPQ) in (i) the sale of Knowlton Development Corporation's shares to a group of investors, including HarbourVest Partners, LLC, led by Cornell Capital LLC; and (ii) the rollover of CDPQ's shares and additional investment therein.
Federal Court of Appeal Says Funding Services Not Subject to GST/HST
Oct. 04, 2019 - In SLFI Group v Canada (2019 FCA 217), the Federal Court of Appeal (FCA) overturned a Tax Court of Canada (TCC) decision and ruled that a group of Canadian mutual funds (Funds) was not required to self-assess GST/HST on funding services provided by a U.S. entity, because these services...
Extended Deadline for Québec Nominee Agreement Disclosure
Aug. 22, 2019 - As outlined in our e-communications of May 21, 2019, and August 12, 2019, Québec’s Ministry of Finance has introduced new rules regarding the disclosure of nominee agreements. The new disclosure requirement is relevant to nominee agreements involving one or more parties that are subject to Québec...
Draft Legislation on the Taxation of Stock Options
June 19, 2019 - The federal government has released much anticipated draft legislation proposing changes to the rules relating to the taxation of stock options. The legislative proposals are expected to come into force on January 1, 2020, and to apply to option agreements entered into after 2019. The release, on...
2019 Federal Budget: Tax Highlights
Mar. 19, 2019 - Budget 2019 is the last federal budget of the current Liberal government before the upcoming federal election in October 2019. Tax-related measures are intended to advance the government’s stated priority of creating a fair tax system. Proposals include changes to the employee stock option rules,...
Association de planification fiscale et financière, Réorganisations d’entreprises et transactions commerciales colloque, “Transactions Majeures Récentes”; Montréal, QC
Mar. 14, 2019
Draft Legislation Confirms Exemptions from Transfer Duties for Partnerships
Feb. 27, 2019 - The Québec government recently provided greater certainty for situations in which a partnership (a limited partnership, general partnership or undeclared partnership) is involved in the transfer of an immovable in Québec. On February 26, 2019, Bill 13, An Act to amend the Taxation Act, the Act...
Private Federal Corporations Must Track Controlling Shareholders Beginning in June 2019
Feb. 22, 2019 - Bill C-86 introduces significant changes to the Canada Business Corporations Act (CBCA) that will come into effect on June 13, 2019. Corporations governed by the CBCA (excluding corporations that are reporting issuers or are listed on a “designated stock exchange” as defined in the...
Pension Investment Association of Canada, 2018 Tax Forum, “Dealing with Sections 100 and 149 (10) in a Transactional Context”; Toronto, ON
Nov. 13, 2018
Tax Court Finds That Broker Fees on a Private Company Sale Were GST/HST-Taxable
May 10, 2018 - The Tax Court of Canada recently released its decision in Barr v. The Queen, 2018 TCC 86, which considered whether share-sale commissions were exempt from HST. The taxpayer was the sole shareholder of a Canadian company. He had retained two brokers for the sale of his company or its...
2018 Federal Budget: Tax Highlights
Feb. 27, 2018 - As anticipated, today’s federal budget (Budget 2018) focuses on a few targeted areas, including the taxation of passive investments made by private corporations, and does not contain any measures in response to the enactment of tax reform in the United States or relating to the OECD BEPS initiative....
The Legal 500 Canada—Tax (Next Generation Lawyer)
The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada—Corporate Tax
Report on Business/Lexpert Special Edition Canada’s Leading Corporate Lawyers
Lexpert Guide to US/Canada Cross-Border Lawyers in Canada—Tax
The Canadian Legal Lexpert Directory—Corporate Tax (Most Frequently Recommended)
The Best Lawyers in Canada—Tax Law