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.
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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.
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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
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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Alimentation Couche-Tard Inc.
Acted for Alimentation Couche-Tard Inc. both in its acquisition of Cape D’Or Holdings Limited and Barrington Terminals Limited, which operate an independent convenience store and fuel network in Atlantic Canada under the Esso, Wilsons Gas Stops and Go! Store brands, and in connection with obtaining the Canadian Competition Bureau’s approval for the transaction. Also acted for Alimentation Couche-Tard Inc. in the divestiture of 52 retail and fuel locations to Harnois Énergies.
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Novacap Management Inc.
Acted for Novacap Management Inc. in the creation of the first major private equity continuation vehicle in Canada. Novacap's TMT VI Fund and the continuation vehicle, whose lead investor is the Vintage Funds within Goldman Sachs Asset Management, acquired a controlling interest in Montréal-based Syntax Systems Group Inc. from Novacap TMT IV and Novacap TMT V, along with other shareholders.
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Plusgrade L.P.
Acted for Plusgrade L.P., a recognized leader in providing innovative revenue-generating solutions for the global travel industry, and its partners in connection with an equity investment by Novacap.
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Ivanhoé Cambridge Inc.
Acted for Ivanhoé Cambridge Inc. in its real estate partnership with Cogir and Pomerleau for Haleco, a redevelopment project that will transform a municipal service yard in downtown Montréal into a 338,000 sq. ft. (31,000 sq. m.) mixed-use project including multi-residential private units, affordable units and social units, as well as office and commercial space, an urban forest and an urban farm fostering a circular economy and a strong community life. The building will comprise strong elements of sustainable development, including a Platinum LEED certification and Passivhaus components. This project is the winner of C40’s international Reinventing Cities competition.
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Danone
Acted as Canadian counsel to Danone, a leading French multi-local food and beverage company, in the sale of Vega, the North American plant-based nutritional products brand, to funds managed by WM Partners, a U.S.-based private equity investment firm focused on the health and wellness industry.
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Wattpad Corp.
Acted for Wattpad Corp., a global multi-platform storytelling entertainment company headquartered in Canada, in its acquisition by Naver Corporation, a public South Korean Internet conglomerate. This transaction is valued at more than US$600 million.
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Moka Financial Technologies Inc.
Acted as special Canadian and U.S. securities law and tax counsel to Moka Financial Technologies Inc. in its sale to Mogo Inc., a digital payments and financial technology company listed on the TSX and Nasdaq, in a share-for-share transaction valuing Moka at approximately $50 million.
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Novacap Management Inc.
Acted for Novacap Management Inc. in the formation and fundraising of Novacap TMT VI, a US$1.865-billion private equity fund in the telecommunication, media and technologies sector in North America with a particular focus on portfolio companies based in Canada. TMT VI is Novacap's largest private equity fund to date.
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Tryg A/S
Acted as Canadian counsel to Tryg A/S in connection with its £7.2-billion joint bid with Intact Financial Corporation to acquire RSA Insurance Group plc.
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Ivanhoe Cambridge Inc.
Acted for Ivanhoe Cambridge Inc. in its joint sale with KingSett Capital of VersaCold Logistics Services, one of Canada's leading cold storage warehousing and food logistics companies, to TorQuest Partners.
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Nelmar Group
Acted for the shareholders of Nelmar Security Packing Systems Inc., Plastixx Extrusion Technologies Inc. and Plastixx FFS Technologies Inc. in the sale of their 100% interest to Balcan Plastics Ltd., a subsidiary of BDT Capital Partners.
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Hypixel Studios Inc.
Acted for the founders of video game studio Hypixel Studios Inc. in its sale to Riot Games, Inc. a game developer and publisher best known for League of Legends.
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Brand Industrial Services, Inc.
Acted for Brand Industrial Services, Inc., a global leader providing a broad range of solutions to the industrial, commercial and infrastructure markets, in its acquisition of Québec-based AGF Access Group, Inc.
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Recherche 2000 Inc.
Acted for the shareholders of R2, a Montréal-based provider of analytical monitoring systems geared to industrial processes safety, predictive maintenance and optimization for the chemical industry, in the sale of R2 to Tokyo-based Asahi Kasei, a global chemical company.
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Alimentation Couche-Tard Inc.
Acted for Alimentation Couche-Tard Inc. in an offering of US$1.5 billion principal amount of senior unsecured notes on a private placement basis in the United States.
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Novacap Investments Inc.
Acted 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.
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Business Development Bank of Canada
Acted for Business Development Bank of Canada in its investment, as an anchor investor, in Amplitude Ventures, a venture capital fund focused principally on the health and the life sciences sectors.
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Hasbro, Inc.
Acted for Hasbro, Inc., and its subsidiary Wizards of the Coast in their acquisition of Montréal-based Tuque Games, a video game studio making a Dungeons & Dragons triple-A game.
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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.
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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.
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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.
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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 focused principally on software as a service, artificial intelligence and machine learning companies.
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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.
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Plusgrade L.P.
Acted for Plusgrade L.P. and its partners in the $200-million equity investment by Caisse de dépôt et placement du Québec. Plusgrade is a leading provider of revenue solutions to the travel industry, such as seat upgrades and other premium services, through its proprietary software platform.
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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.
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Stingray Group Inc.
Acted for Stingray Group Inc. in its $506-million acquisition of Newfoundland Capital Corporation Limited, one of Canada's leading radio broadcasters with 101 licences (82 FM and 19 AM) across Canada, and the financing of this acquisition, which included $450 million of new credit facilities and $138 million of equity, comprising a $83-million bought deal offering of subscription receipts, a $40-million private placement of subscription receipts to the Caisse de dépôt et placement du Québec, and $15 million from the exercise of pre-emption rights from the Boyko Group.
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Ivanhoé Cambridge Inc.
Acted for Ivanhoé Cambridge Inc., a subsidiary of Caisse de dépôt et placement du Québec, in completing the all-cash acquisition of Pure Industrial Real Estate Trust (PIRET) for $8.10 per unit in a transaction valued at $3.8 billion including debt. Affiliates of Blackstone Property Partners and Ivanhoé Cambridge Inc. acquired 62% and 38% of PIRET, respectively. PIRET owns and operates a diversified portfolio of income-producing properties in leading markets across Canada and key distribution and logistics markets in the United States.
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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.
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Caisse de dépôt et placement du Québec
Acted for Caisse de dépôt et placement du Québec in the $1.69-billion sale of its remaining holdings in Quebecor Media Inc. to Quebecor Media and Québecor Inc.
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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.
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Resolute Forest Products Inc.
Acted for Resolute Forest Products Inc. in its acquisition of the 49% equity interest held by the New York Times Company in Donohue Malbaie Inc. for a cash purchase price of $20 million. Resolute already owned 51% of the shares of Donohue Malbaie.
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Neovia Probiotics Inc.
Acted for Neovia Probiotics Inc., an indirect subsidiary of a leading French agricultural cooperative group, in its acquisition (by way of a plan of arrangement) of Epicore BioNetworks Inc., a TSXV-listed company specializing in the sale of environmental biological products and specialty feeds.
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Cycle Capital Management Inc.
Acted for Cycle Capital Management Inc. in the creation of Qingdao Chengtou Haisi Cycle Equity Investment Fund, a $125-million technology venture capital fund.
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Joseph Ribkoff Inc.
Acted for a principal shareholder in the sale of Joseph Ribkoff Inc. to a group of investors led by Novacap Industries and Fonds de solidarité des travailleurs du Québec (F.T.Q.).
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Sally Beauty Holdings, Inc.
Acted for Sally Beauty Holdings, Inc., the world's largest distributor and retailer of professional beauty products, in its acquisition of a Québec-based company in the hair care industry.
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Stingray Group Inc.
Acted for Stingray Group Inc. in its $45-million equity offering on a bought deal basis.
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Cincinnati Bell Inc.
Acted for Cincinnati Bell Inc. in its acquisition of OnX Enterprise Solutions, a leading enterprise technology services and solutions provider.
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Alimentation Couche-Tard Inc.
Acted for Alimentation Couche-Tard Inc. in connection with its private offerings of (i) US$2.5 billion principal amount of senior unsecured notes in the United States; and (ii) C$700 million principal amount of senior unsecured notes in Canada.
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Mario Montminy et al.
Successfully represented Mario Montminy and others at the Federal Court of Appeal against the Canada Revenue Agency in a stock option deduction dispute. The court sided with the taxpayers on the eligibility of their deductions.
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PSP Investments
Acted for PSP Investments in its strategic initiatives with Pattern Energy Group Inc., including (i) the acquisition of a 9.9% interest in Pattern Energy; (ii) the joint venture between PSP and Pattern Energy to co-invest in various renewable projects; (iii) the joint acquisition with Pattern Energy of a 51% and 49% interest, respectively, in the 179 MW Meikle wind project in British Columbia and the 143 MW Mont Sainte-Marguerite wind project in Québec; and (iv) the acquisition of 49% of the Class B interests held by Pattern in the Panhandle 2 wind project in Texas.
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Sweet Park Holdings Inc.
Acted for The Bensadoun Family Foundation, a principal shareholder of Aritzia Inc., in connection with Aritzia Inc.'s secondary offering of 20,100 million subordinate voting shares at a price of $17.45 per share, for aggregate gross proceeds of $350,745 million, sold via an investment vehicle managed by Berkshire Partners LLC.
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Alimentation Couche-Tard Inc.
Acted for Alimentation Couche-Tard Inc. in connection with (1) its acquisition of, by way of merger, the Texas-based gas-and-convenience-store chain CST Brands, Inc., valued at approximately US$4.4 billion; and (2) Alimentation Couche-Tard Inc.'s subsequent sale of a portion of CST Brands, Inc.'s Canadian assets to Parkland Fuel Corporation for approximately US$750 million, subject to adjustments.
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Potash Corporation of Saskatchewan Inc.
Acted for Potash Corporation of Saskatchewan Inc., providing tax advice in connection with a US$500-million bond offering.
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TeleTech Holdings, Inc.
Acted for TeleTech Holdings, Inc., a leading global provider of customer experience, engagement and growth solutions, in connection with its $59-million acquisition of Atelka Enterprise Inc., a Québec-based customer experience provider of services to leading Canadian telecom, logistics and entertainment companies.
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PPG Industries Inc.
Acted for PPG Industries in connection with its agreement to sell the assets of its flat glass manufacturing and glass coating operations to Vitro S.A.B. de C.V., a leading producer of flat glass and specialty products, for approximately US$750 million in gross cash proceeds.
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Alimentation Couche-Tard Inc.
Acted for Alimentation Couche-Tard Inc., the leader in the Canadian convenience store industry, in connection with its $1.68-billion acquisition of 279 Esso-branded fuel and convenience sites; 229 of these sites are located in Ontario and 50 are located in Québec. The acquisition also includes land banks and dealer-operated sites, as well as a long-term supply agreement with Imperial Oil.
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Caisse de dépôt et placement du Québec
Acted for the Caisse de dépôt et placement du Québec in connection with its initial $25-million investment in LASIK MD, Canada's largest vision correction leader, to help finance the acquisition of a minority interest in Vision Group Holdings, an American leader in vision correction, as well as its undertaking to provide for additional investments to finance future acquisitions.
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Vista Equity Partners III, LLC
Acted for Vista Equity Partners portfolio companies in connection with (i) an acquisition by Aptean, Inc., a leading provider of enterprise software solutions and a Vista Equity portfolio company, of the Government & Enterprise Management Solutions Division from StarDyne Technologies Inc.; and (ii) an acquisition by PowerSchool Group LLC, the leading education technology platform for K-12 and another Vista Equity portfolio company, of the SRB Education Solutions Division of StarDyne Technologies Inc.
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MacKinnon, Bennett & Co.
Acted for MKB Partners Fund in connection with its investment, together with Automobiles Peugeot, in Communauto Inc., one of the largest car-sharing services in the world.
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Novacap Industries III, L.P.
Acted for Novacap Industries III, L.P. in connection with the sale to Arlon Capital Partners of its interest in Idaho Pacific Holdings, Inc. and AgraWest Foods Ltd., manufacturers of dehydrated potato products.
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Felda Global Ventures Holdings Sdn. Bhd.
Acted for Malaysia's Felda Global Ventures Holdings Sdn. Bhd., one of the largest palm plantation operators in the world, in its sale of eastern Canada's largest oilseed processing plant to Viterra Inc. for $190 million.
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PSP Investments
Acted for the Public Sector Pension Investment Board (PSP Investments) in connection with the sale of a portfolio of real estate assets by joint ventures between affiliates of PSP Investments and affiliates of Starlight Investments to Northern Property Real Estate Investment Trust (NPR) concurrently with NPR's acquisition of True North Apartment Real Estate Investment Trust by way of plan of arrangement to form Northview Apartment Real Estate Investment Trust, which has an enterprise value in excess of $3 billion and is the third-largest publicly-traded multi-family REIT in Canada.
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Caisse de dépôt et placement du Québec
Acted for Caisse de dépôt et placement du Québec, Fonds de solidarité des travailleurs du Québec (F.T.Q.) and Fonds de solidarité FTQ investissements croissance I, s.e.c. in connection with the sale of the shares held by all shareholders of Distech Controls Inc. for approximately $318 million, to Acuity Brands, Inc., a NYSE-listed leading provider of lighting solutions.
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Plusgrade L.P.
Acted for Plusgrade L.P. and its partners in connection with an investment by Boston-based private equity firm TA Associates and related financing. Plusgrade is a leading provider of revenue solutions to the travel industry, such as seat upgrades and other premium services, through its proprietary software platform.
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Stingray Group Inc.
Acted for Stingray Group Inc. in connection with its initial public offering on the TSX.
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Alimentation Couche-Tard Inc.
Acted for Alimentation Couche-Tard Inc. in connection with an offering of $700-million principal amount of 3.60% Series 5 senior unsecured notes due 2025, on a private placement basis in Canada.
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Logibec Inc.
Acted for the management team of Logibec Inc. in connection with the sale of Logibec Inc.'s shares to US private equity firm GI Partners. Logibec is a leading Canadian healthcare IT company specializing in the development, marketing, implementation and support of clinical and administrative information systems for the health and social services sectors.
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Cominar Real Estate Investment Trust
Acted for Cominar Real Estate Investment Trust in connection with the $1.527-billion acquisition of a portfolio of 11 shopping centres, three office properties and one industrial property from Ivanhoé Cambridge, the real estate subsidiary of the Caisse de dépôt et placement du Québec. The firm also represented Cominar in financing the acquisition, through the issuance of $250 million of trust units to Ivanhoé Cambridge by way of private placement, the issuance of $250 million of trust units to the public by way of a bought deal, the establishment of new unsecured bridge facilities of up to $850 million, a $100-million unsecured credit facility, and mortgage financings of $250 million.
Mobile Content:
Knight Therapeutics Inc.
Acting for Knight Therapeutics Inc. in connection with its $75-million bought deal private placement of special warrants.
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TransMontaigne Inc.
Acted as Canadian counsel to TransMontaigne Inc., a US oil pipeline and terminal company, in connection with the sale of Canterm Canadian Terminals Inc., a company with two distribution terminals for the storage and handling of refined products in Montréal and Québec City, to Royal Vopak, the world's largest independent liquid bulk tank storage service by capacity.
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Paladin Labs Inc.
Acted for Paladin Labs Inc. in connection with its acquisition by Endo Health Solutions Inc. in a stock and cash transaction valued at approximately $3 billion.
Mobile Content:
Fonds de solidarité des travailleurs du Québec (F.T.Q.) and Caisse de dépôt et placement du Québec
Acted for Fonds de solidarité des travailleurs du Québec (F.T.Q.) and Caisse de dépôt et placement du Québec in connection with the acquisition by the Permira funds of the shares of Atrium Innovations Inc. for approximately $1.1 billion by way of a plan of arrangement.
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Alimentation Couche-Tard Inc.
Acted for Alimentation Couche-Tard Inc. in connection with an offering of $300 million principal amount of 4.214% series 4 senior unsecured notes due 2020.
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Cycle Capital Management Inc.
Acted for Cycle Capital Management Inc. in connection with the formation of Cycle Capital Fund III, L.P., a $108-million clean tech venture capital fund.
Mobile Content:
Prospero Learning Solutions Inc.
Acted for Prospero Learning Solutions Inc. in connection with the sale by Lorne Novolker and Alan Ray of their direct and indirect interest in Prospero Learning Solutions Inc. The purchaser was GP Strategies Corporation, a global performance improvement service, provider of training and e-learning solutions, as well as management consulting and engineering services.
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Groupe Saputo Inc.
Acted for Fiducie FMIB, Fiducie FMB-IB and its trustees against Revenu Québec in their challenge of retroactive Québec tax assessments.
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Fonds de solidarité des travailleurs du Québec (F.T.Q.) et al.
Acted for Fonds de solidarité des travailleurs du Québec (F.T.Q.), Caisse de dépôt et placement du Québec, Enertech Capital Partners IV L.P., Export Development Canada, Fonds de solidarité FTQ investissements croissance I s.e.c., SVIC No. 25 New Technology Business Investment L.L.P. and Investments W2 Inc. in connection with their investment in the share capital of Distech Controls Inc., a Québec private company held by Étienne Veilleux and Technovator International Limited.
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Groupe Prével
Acted for Placements Cambridge Inc., a joint venture between Fonds immobilier de solidarité FTQ and Groupe Prével, in connection with the sale of "Le Cambridge", a prestigious seniors residence located in Pointe-Claire, Québec, to Gestion Réseau Sélection Inc. in partnership with Revera Inc.
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Coinamatic Canada Inc.
Acted for the shareholders of Coinamatic Canada Inc. in connection with the sale of the company to Wash Multifamily Laundry Systems, a portfolio company of Chicago-based CHS Capital.
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Mill Road Capital, L.P.
Acted for Mill Road Capital, L.P. in connection with its acquisition of PRT Growing Services Ltd. for $45.6 million.
Mobile Content:
Alimentation Couche-Tard Inc.
Acted for Alimentation Couche-Tard Inc. in connection with a $1-billion offering of senior unsecured notes, consisting of $300-million principal amount of 2.861% Series 1 senior unsecured notes due 2017, $450-million principal amount of 3.319% Series 2 senior unsecured notes due 2019, and $250-million principal amount of 3.899% Series 3 senior unsecured notes due 2022.
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Caisse de dépôt et placement du Québec
Acted for Caisse de dépôt et placement du Québec in connection with the $1.5-billion partial sale of its holdings in Québecor Média to Québecor Média and Québecor Inc.
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Jesta Capital Corp.
Acted for Jesta Capital Corp. in connection with its acquisition and financing of the Marriott Residence Inn Montreal Downtown, a four-star hotel located on Peel Street on the upper west side of downtown Montréal, Québec.
Mobile Content:
Felda Global Ventures Holdings Berhad
Acted as Canadian counsel to Felda Global Ventures Holdings Berhad in connection with its US$3.1-billion initial public offering on the Malaysian stock exchange.
Mobile Content:
Twin Rivers Technologies - Entreprises de Transformation de Graines Oléagineuses du Québec Inc.
Acted for Twin Rivers Technologies - Entreprises de Transformation de Graines Oléagineuses du Québec Inc., a subsidiary of Felda Global Ventures Holdings Sdn Bhd of Malaysia, in connection with its joint venture with Bunge North America to create Bunge ETGO L.P.
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TD Securities Inc.
Acted for TD Securities Inc. and a syndicate of underwriters in a $300-million offering of Videotron Limited's senior notes due 2021.
Mobile Content:
MKB Solar Rooftops Inc.
Acted for MKB Solar Rooftops Inc., an affiliate of MacKinnon, Bennett & Co. in connection with the creation of Potentia Solar Inc., an independent power producer in Ontario generating electricity through solar-powered energy systems. The other shareholders of Potentia Solar Inc. are Victoria Square Venture, a subsidiary of Power Corporation and Conundrum Capital Group.
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Potash Corporation of Saskatchewan
Acted for Potash Corporation of Saskatchewan with respect to offerings of US$500 million due 2017 and US$500 million due 2040.
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Benvest New Look Income Fund / New Look Eyewear Inc.
Acted for Benvest New Look Income Fund in connection with the conversion from an income trust structure to a corporation under Section 192 of the Canada Business Corporations Act, involving its operating subsidiary, New Look Eyewear Inc., and Sonomax Hearing Healthcare Inc.
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CryoCath Technologies Inc.
Acted for CryoCath Technologies Inc., a medical device company, in its sale to Medtronic, Inc. by way of a negotiated takeover bid valued at US$400 million.
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Abitibi-Consolidated Inc.
Acted for Abitibi-Consolidated Inc. (now known as Resolute Forest Products) in connection with its merger of equals with Bowater Incorporated to create a company with a combined enterprise value of US$8 billion.
Mobile Content:
Premier Tech Ltd.
Acted for Premier Tech Limited in regard to its privatization by members of its senior management and its majority shareholders, Gestion Bernard Bélanger Ltd.
Mobile Content:
Neurochem Inc. (now BELLUS Health Inc.)
Acted for Neurochem Inc. (now BELLUS Health Inc.) in its private placement offering of US$42 million in 6% senior convertible notes due 2026.
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
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Canadian Tax Foundation, 74th Annual Tax Conference, “CRA Roundtable Discussion”; Nov. 27-29
Nov. 29, 2022
Bulletin
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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
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Association de planification fiscale et financière, Annual Conference 2021, “Planifications rattachées à l’article 80 LIR”; Webcast
Oct. 08, 2021
Bulletin
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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
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Canadian Tax Foundation, Tax Seminar 2021, “Acquisition Structuring and Related Tax Issues in Other Liquidity Events”; webcast
July 07, 2021
Bulletin
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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
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Association de planification fiscale et financière, 2021 Corporate Reorganizations Symposium, “Transactions Majeures Récentes”; Webinar
Mar. 11, 2021
Bulletin
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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
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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
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Invesco Case: Rebate for GST Paid in Error or Notice of Objection?, co-author
Nov. 14, 2019 - The Lawyer’s Daily
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Invesco Case: Funding Services Not Subject to GST/HST, co-author
Nov. 08, 2019 - The Lawyer’s Daily
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Bulletin
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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...
Bulletin
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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...
Bulletin
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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...
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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,...
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Association de planification fiscale et financière, Corporate Reorganizations and Commercial Transactions Symposium, “Transactions Majeures Récentes”; Montréal, QC
Mar. 14, 2019
Bulletin
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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...
Bulletin
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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...
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Pension Investment Association of Canada, 2018 Tax Forum, “Dealing with Sections 100 and 149 (10) in a Transactional Context”; Toronto, ON
Nov. 13, 2018
Bulletin
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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...
Bulletin
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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...
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Association de planification fiscale et financière, Colloque sur les Fiducies, “Les Gels Successoraux – Toujours Utiles?”; Montréal, QC
Feb. 08, 2018
Bulletin
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U.S. Tax Laws: A Review of 2017 and a Look Ahead to 2018
Jan. 11, 2018 - Each year at this time, we offer a look back at some of the more significant income tax developments in the United States affecting domestic and international business over the past year and a look ahead to possible U.S. tax developments in the coming year. Tax Developments in 2017 As we...
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Canadian Tax Laws: A Review of 2017 and a Look Ahead to 2018
Jan. 11, 2018 - Each year at this time we offer a look back at some of the more significant income tax developments in Canada affecting domestic and international business over the past year and a look ahead to possible Canadian tax developments in the coming year. Developments in 2017 1....
Bulletin
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Partnership Exemption from Québec Transfer Duties
Dec. 21, 2017 - Québec’s Minister of Finance has published Information Bulletin 2017-14 (Bulletin), which addresses the legislative gaps in the Act respecting duties on transfers of immovables (Act) – namely, the absence of an exemption from transfer duties when partnerships take part in transfers of...
Bulletin
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Department of Finance Releases Revised Income Splitting Rules
Dec. 13, 2017 - Earlier this year, the Department of Finance released a set of far-reaching proposals affecting the taxation of private businesses and their shareholders. Only Rip Van Winkle missed the firestorm reaction to these proposals from a broad range of affected parties. Ultimately, the Government...
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Association de planification fiscale et financière, « Plénière sur certains aspects pratiques des mesures proposées par le ministre des Finances le 18 juillet 2017 »
Oct. 05, 2017
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Canadian Tax Foundation, « Achat-vente d’entreprises : les enjeux fiscaux »
Sept. 29, 2017
Bulletin
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Tax Proposals Target Canadian Business Owners
Aug. 04, 2017 - Although Canadian individuals are already subject to some of the highest tax rates in the world, the Canadian federal government released a discussion paper for consultation on July 18, 2017 which includes proposals that would substantially increase taxes paid by Canadians who carry on business...
Bulletin
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2017 Federal Budget: Tax Highlights
Mar. 22, 2017 - The Liberal government’s second budget (Budget 2017) comes during a period of exceptional global political and economic uncertainty. Of particular importance from a Canadian economic and tax policy perspective is the uncertainty about how the Trump administration’s agenda will unfold in the coming...
Bulletin
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Québec Announces Tax Relief for Individuals Holding Interests in Public Corporations
Feb. 24, 2017 - On February 21, 2017, Québec’s Ministère des Finances released Information Bulletin 2017-3 announcing tax measures (i) to increase the deduction for stock options of publicly traded large businesses; (ii) to extend, to all sectors of activity, tax relief for the transfer of family businesses; and...
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Tax Executives Institute, annual conference, “Actualités récentes en fiscalité international”; Québec City, QC
Feb. 16, 2017
Speaking Engagement
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Association de planification fiscale et financière, Trusts seminar, “Mise à jour de la jurisprudence en matière de fiducies”
Feb. 02, 2017
Bulletin
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Canadian and U.S. Tax Laws: A Review of 2016 and a Look Ahead to 2017
Jan. 13, 2017 - The year 2016 was eventful from a Canadian tax perspective, with the current Liberal government introducing its first federal budget and important judicial developments that included two decisions in tax cases by the Supreme Court of Canada. Conversely, while U.S. tax developments in 2016 were...
Bulletin
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Québec Bill 112: Significant Changes to Duties on Transfers of Immovables
Nov. 22, 2016 - The Québec 2016-2017 Budget tabled by Finance Minister Carlos Leitão on March 17, 2016, announced significant changes to the Act respecting duties on transfers of immovables applicable to all transfers of immovables in the province of Québec as of March 18, 2016. On November 15, 2016,...
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Association des secrétaires et chefs de contentieux du Québec, “Conseils en fiscalité pour les avocats d’entreprise”
Nov. 07, 2016
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Association de planification fiscale et financière, 2016 annual conference, “Mise à jour des options d’achat d’actions”
Oct. 06, 2016
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Canadian Tax Foundation, journée d’études fiscales: The Purchase/Sale of a Business; “Traitement des options d’achat d’actions dans un contexte transactionnel”
June 02, 2016
Bulletin
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Québec Budget 2016-2017: Significant Changes to Duties on Transfers of Immovables
Mar. 18, 2016 - The 2016-2017 Budget tabled by Finance Minister Carlos Leitão on March 17, 2016, announced significant changes to the Act respecting duties on transfers of immovables (the Act). Although these changes apply to the transfer of an immovable in Québec as of March 18, 2016, no bill has yet...
Bulletin
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Recent Developments in Ontario Real Estate
Feb. 26, 2016 - Ontario Court of Appeal Rules on Assignment of Lease by Tenant The Ontario Court of Appeal recently released its decision in Hudson’s Bay Company v. OMERS Realty Corporation, a case that involved the assignment and sublease of the tenant’s interest in anchor tenant...
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Association de planification fiscale et financière, Trusts seminar, “Jurisprudence récente sur la résidence des fiducies : Aspects pratiques”
Feb. 04, 2016
Speaking Engagement
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Association de planification fiscale et financière, annual conference, “Trust and Estate Matters”
Mar. 12, 2015
Article
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Offshore Trusts for Canadians – An Update
Dec. 31, 2014 - Rothschild Trust Review
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Tax Executives Institute, “Selected International Tax Issues Arising from Commercial Transactions”
Oct. 08, 2014
Speaking Engagement
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Association de planification fiscale et financière, Réorganisation d’entreprises et transactions commerciales, seminar, “Major Transactions in 2014 and Tax Inversions”
Sept. 23, 2014
Speaking Engagement
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Montréal Senior Tax Practitioners Group, “Recent Administrative Positions & Rulings”
Jan. 17, 2013
Speaking Engagement
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Tax Executives Institute, Montréal Chapter, journée légale, “Développements récents en matière de fiscalité canadienne”
May 21, 2012
