Michael’s clients turn to him for meticulous and innovative tax advice.
Michael provides advice to corporations and individuals on the tax aspects of their transactions, both in Canada and internationally. He works with major Canadian, U.S. and other publicly traded companies, private equity and hedge funds and tax-exempt institutions on investments, financings, mergers and acquisitions, reorganizations and real estate and resource projects. Clients also choose Michael to provide counsel on disputes with tax authorities. He has extensive expertise in international tax issues.
Michael is a frequent speaker at tax conferences in Canada and abroad. He is a contributing editor to the Wolsters Kluwer International Tax Journal and is councillor and treasurer of the Canadian branch of the International Fiscal Association.
NDT Global Corporate
Acted as Canadian tax counsel to Ireland-headquartered NDT Global, a leading supplier of ultrasonic pipeline inspection and data analysis, on its sale to Caisse de dépôt et placement du Québec/Novacap-backed Eddyfi Technologies, a Québec-based innovative private test & measurement technology group focused on non-destructive testing (NDT).
Acting for Groupe Latécoère in its acquisition from Bombardier Inc. and certain of its affiliates of the assets relating to electrical wiring interconnection activities for the production of main and sub-electrical harnesses for commercial and business aviation programs.
Acted for Teneo in its acquisition of Hatley Strategy Advisors, a leading strategic communications and corporate advisory firm based in Montréal, Canada.
Esarbee Investments Canada Ltd.
Acted for Esarbee Investments Canada Ltd. in a private placement transaction involving Califia Farms, LLC.
Driven Brands Inc.
Acted for Roark Capital-backed Driven Brands Inc. in its acquisition of Clairus Canada Group, a major automotive parts, windshield repair and claims management business based in Québec.
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.
Acted for Digital Colony, the global digital infrastructure investment platform of Colony Capital, Inc., in its acquisition (and related bank financing) of Beanfield Technologies Inc., an independent bandwidth infrastructure provider serving the enterprise, carrier and multi-dwelling unit markets in Toronto and Montréal over its owned fibre network.
Acted as Canadian tax counsel to Nutrien Ltd. in its acquisition, for a purchase price of over A$468 million by way of a scheme of arrangement under Australian law, of Ruralco Holdings Limited, which is listed on the Australian Securities Exchange (ASX: RHL) and is one of Australia's leading agriservice businesses.
Power Energy Corporation
Acted for Power Energy Corporation in its acquisition of Nautilus Solar Energy, LLC, a leading U.S. solar developer and asset manager, from management and Virgo Investment Group.
Valmet Technologies and Services Inc.
Acted as Canadian counsel to Valmet Technologies and Services Inc. in its acquisition of all the issued and outstanding shares of GL&V Canada Inc., a global provider of technologies and services to the pulp and paper industry.
Chair, International Fiscal Association, US-Canada Joint Meeting, “M&A/Cross Border Structuring – United States to Canada Investment”; Boston, MA
Feb. 26, 2020
Canadian Tax Laws: A Review of 2019 and a Look Ahead to 2020
Jan. 30, 2020 - Each year at this time we look back at some of the more significant income tax developments in Canada affecting domestic and international business over the past year and look ahead to possible Canadian tax developments in the coming year. Review of Canadian Tax Developments in 2019Tax...
Canada Enacts Multilateral Instrument: What Happens Next?, co-author
July 22, 2019 - Tax Notes International, Vol. 95, No. 4 (Tax Analysts)
Download this article.
Canada Enacts the OECD-Sponsored Multilateral Instrument
June 26, 2019 - Canada has enacted into law the OECD-sponsored Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The enactment of June 21, 2019 represents the penultimate step in the domestic ratification of the MLI in Canada, which will be...
Interpreting the Expression “Arrangement or Transaction” in the Principal Purpose Test of the MLI, co-author
June 01, 2019 - International Tax Newsletter, No. 106 (Wolters Kluwer)
Download this article.
Moderator, IFA International Tax Conference 2019, “MLI Implementation and OECD Developments”; Montréal, QC
May 14, 2019
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,...
Expected Adverse Effects of Proposed U.S. Anti-Hybrid Regulations on Inbound Financing By Canadian MNEx, co-author
Feb. 11, 2019 - Tax Notes International, Vol. 93, No 6 (Tax Analysts)
Download this article.
Canadian and U.S. Tax Laws: A Review of 2018 and a Look Ahead to 2019
Jan. 31, 2019 - In our annual Tax Review and Outlook report, we look back at significant developments in the Canadian and U.S. tax landscapes in 2018 and offer our predictions on what to expect in 2019. Key Canadian Developments in 2018 Budget 2018 scaled back controversial initiative on taxation of passive...
Canadian Tax Laws: A Review of 2018 and a Look Ahead to 2019
Jan. 31, 2019 - 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. Legislative Developments in 2018Budget 2018A. ...
Chambers Canada: Canada’s Leading Lawyers for Business—Tax
The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada—Corporate Tax
Lexpert Special Edition on Finance and M&A
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
The Best Lawyers in Canada—Tax Law
Who’s Who Legal: Canada—Corporate Tax; Who’s Who Legal: Corporate Tax—Advisory