Permanent Capital Partners Inc.

Acted for Permanent Capital Partners Inc. with CDPQ's minority investment in AVENIR GLOBAL, a Montréal-based holding managing public relations and communications firm that ranks in the international top 25.

Recochem

Acted as counsel to Recochem management in the acquisition of H.I.G portfolio company Recochem by funds managed by CapVest. 

Psycho Bunny Inc.

Acted for Psycho Bunny Inc., an affiliate of Thread Collective Inc., in connection with a transaction whereby Thread Collective Inc. transferred to Psycho Bunny Inc. all of its assets relating to its Psycho Bunny business and the subsequent investment by The BB Family International Trust in Psycho Bunny Inc.

A real estate company

Acted for a real estate company arbitrating the fair market value of properties in and adjustments applicable to a $500-million real estate portfolio being divided with a former partner.

Minority shareholders of Recochem Inc.

Provided tax and corporate advice to Canadian and U.S. minority shareholders as well as option holders of Recochem Holdings, Inc., a Delaware corporation, regarding a restructuring of the group in connection with its acquisition of Adam's Polishes, LLC based in Colorado.

Recochem, Inc.

Acted for management of Recochem, Inc., a global leader in manufacturing, marketing and distributing aftermarket transportation and household fluids, in the acquisition of Recochem by an affiliate of H.I.G. Capital, a private equity investment firm from an affiliate of Swander Pace Capital.

Kimco Realty Corporation

Acted for Kimco Realty Corporation in connection with the sale by its affiliates of co-ownership interests and partnership interests in a portfolio of 18 shopping centres located in Alberta and British Columbia to Anthem Properties Group Ltd. for $413 million dollars.

Kimco Realty Corporation

Acted for Kimco Realty Corporation in connection with the sale of its interests in 22 shopping centres to RioCan Real Estate Investment Trust for a purchase price of $715 million.

Kimco Realty Corporation

Acted for Kimco Realty Corp. in connection with the sale of its 50% interest in Tillicum, a 468,533-square foot shopping centre located in Victoria, British Columbia, to RioCan REIT at a net purchase price of $58.9 million along with a possible future consideration to Kimco based on additional potential residential density.

Kimco Realty Corporation

Acted for Kimco Realty Corp. in connection with the sale of its 50% interest in Tillicum, a 468,533-square foot shopping centre located in Victoria, British Columbia, to RioCan REIT at a net purchase price of $58.9 million along with a possible future consideration to Kimco based on additional potential residential density.

Kimco Realty Corporation

Acted for Kimco Realty Corporation and certain of its wholly owned subsidiaries in connection with Kimco's sale of its interest in Brentwood Village in Calgary, Alberta and Grand Park in Mississauga, Ontario to RioCan Real Estate Investment Trust for an aggregate purchase price of $87.5 million, and Kimco's acquisition of RioCan's interest in Montgomery Plaza in Fort Worth, Texas for a purchase price of US$58.3 million.

Renewable Energy Systems Canada Inc.

Acted for Renewable Energy Systems Canada Inc. (RES) in connection with a financing arrangement with Pattern Energy. This transaction involved arrangements between RES and Pattern Energy concerning six wind farm development bids being made in response to an RFP by Hydro-Québec.

Joddes Limited and members of the Goodman family

Acted for Joddes Limited and members of the Goodman family, the largest shareholders of Paladin Labs Inc., in connection with the acquisition of Paladin Labs Inc. by Endo Health Solutions Inc. in a stock and cash transaction valued at approximately $3 billion.

Kimco Realty Corporation

Acted for Kimco North Trust III, an indirect wholly-owned entity of Kimco Realty Corporation, in connection with its offering of $200 million unsecured notes on a private placement basis in Canada.

The Greenberg family

Acted for certain members of the Greenberg family, controlling shareholder of Astral Media Inc., in connection with the $3.38-billion acquisition of Astral Media by BCE Inc.

Kimco Realty Corporation

Acted for Kimco Realty Corporation, as part of separate joint ventures, in its acquisition of interests in three Canadian shopping centres comprising 377,000 square feet for USD $113.6 million, including $47.9 million of mortgage debt.

CSX Transportation, Inc.

Acted for CSX Transportation, Inc., one of the largest railway companies in North America, in connection with its development of an intermodal terminal and other infrastructure projects in the Province of Québec.

Faubourg Boisbriand Shopping Centre Holdings Inc.

Acted for Faubourg Boisbriand Shopping Centre Holdings Inc. (a partnership among Kimco Realty Corporation, Sun Life Assurance Company of Canada and Sterling (Canada) Inc./North American (Boisbriand) Corporation) in its $92.6 million refinancing of the Faubourg Boisbriand lifestyle retail complex.

Renewable Energy Systems Canada Inc.

Acted for Renewable Energy Systems Canada Inc. in connection with its sale of interests in seven wind farm projects in the province of Québec totalling 1003.2 MW.

Kimco North Trust III

Acted for Kimco North Trust III, an entity controlled by Kimco Realty Corp., a leading U.S.-based REIT, in connection with private placement offerings of $150 million principal amount.

Renewable Energy Systems Canada Inc.

Acted for Renewable Energy Systems Canada Inc. (RES), part of the St-Laurent Énergies consortium, consisting of EDF Énergies Nouvelles, Hydromega Services Inc. and RES, which was awarded five wind farm projects by Hydro-Québec Distribution representing a total capacity of 954 MW. These five projects represent a total anticipated investment in excess of $2 billion.

GMAC LLC

Acted for GMAC LLC as it completed US$38.146 billion outstanding notes exchange and purchase offers and separate offers to exchange and purchase outstanding notes of Residential Capital, LLC.

Kimco Realty Corporation

Acted for Kimco Realty Corporation which, together with RioCan REIT, consummated the transfer of air rights and residential density with respect to a 3.6 acre parcel of land forming part of the Brentwood Village Shopping Centre in Calgary.

Bank of Montreal, Canadian Imperial Bank of Commerce and JPMorgan Chase Bank

Acted for Bank of Montreal, Canadian Imperial Bank of Commerce and JPMorgan Chase Bank and a syndicate of nine banks in connection with an amended and restated US$800-million revolving credit facility agreement with Gildan Activewear Inc.

Kimco Realty Corporation

Acted for Kimco Realty Corporation in connection with Kimco Realty and Riocan Real Estate Investment Trust's acquisition of a 10-property shopping centre portfolio located in central and eastern Canada for $156 million.

Faubourg Boisbriand Shopping Centre Holdings Inc. (Kimco Realty Corporation)

Acted for Faubourg Boisbriand Shopping Centre Holdings Inc. (a joint venture among Kimco Realty Corporation, Cherokee Partners and Sterling Centrecorp) in connection with a $165 million construction credit facility in respect of the Faubourg Boisbriand lifestyle retail complex in Boisbriand, Québec.

Kimco Realty Corporation

Acted for Kimco Realty Corporation in the establishment of a partnership with Sterling Centrecorp and Cherokee Partners and the subsequent acquisition by the partnership of Faubourg Boisbriand, a lifestyle-based 1.2 million square foot power centre currently being developed in Boisbriand, Québec.

Key Principal Partners Corp.

Acted for Key Principal Partners Corp. and its affiliates Plastival Canadian Holdings Inc. and Plastival US Holdings Inc. in the Canadian aspects of the funding of their approximately $52.5 million purchase of Plastival Inc. (Canada) and Plastival, Inc. (US).

The Claridge/Andell Group

Acted for Claridge/Andell Group which, with Capital Communications CDPQ Inc. and Mosaic Media Group, acquired dick clark productions Inc. in a transaction valued at approximately US$140 million.

The Hockey Company and Sport Maska Inc.

Acted for The Hockey Company and Sport Maska Inc. in regard to the offering of US$125 million of senior secured note units using a cross-border dual note financing structure.

John Hancock Life Insurance Company

Acted for John Hancock Life Insurance Company in regard to its purchase of US$44.5 million of senior secured notes of Gaspesia Papers, L.P.

Amot Investments Ltd.

Acted for Amot Investments Ltd. in the acquisition of a 50% interest in Phase 1 of E-Commerce Place, Montréal, Québec.

BCE Inc.

Acted for BCE Inc. in regard to the privatization of Teleglobe by BCE Inc.

Canadian Taxation of Trusts, 2nd Edition, co-author

May 05, 2025 - Canadian Tax Foundation

Canadian Tax Foundation, Canadian Taxation of Trusts Conference, “Estate Admin – Technical Tax and Estate Admin Law Issues”; Toronto, ON

May 05, 2025

Selected US Tax Developments

Jan. 31, 2025 - First published by the Canadian Tax Foundation in (2024) 72:4 Canadian Tax Journal. Treaty Provides Unique Benefits To Canadians Migrating To The United States Canadians who emigrate to the United States or elsewhere face many decisions and considerations associated with...

Interview, Canadian Family Offices, “Equalizing heirs in the will is a delicate dance for business families”; Online

Jan. 14, 2025 - Read the article.

STEP Canada, “Cross Border Tax and Estate Planning Issues”; Montréal, QC

Sept. 28, 2023

Co-Chair, PAC Seminar for Accounting and Legal Professionals, Financial Advisors and Estate Planners; Montréal, QC

June 13, 2023

New Canadian real estate rules regarding non-resident ownership, co-author

May 01, 2023 - Financier Worldwide, ExpertBriefing
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Canadian Tax Foundation, 74th Annual Tax Conference, “Family Offices – Tax and Other Considerations with Running an Effective Family Office”; Nov. 27-29

Nov. 27, 2022

Highlights of Canada’s Latest Legislative Tax Proposals

Aug. 23, 2022 - The Department of Finance recently released a package of materials containing potential changes to the Canadian tax system (Tax Proposals). The materials, released on August 9, 2022, include draft amendments to the Income Tax Act (Tax Act) to implement certain measures from the 2022...

STEP Canada, 24^th National Conference, “Cross Border Tax Issues and How to Solve Them”; June 15-17, 2022; Webinar

June 16, 2022

The Jewish Community Foundation of Montreal, “Beware Canadians – What You Need to Know About Cross Border Issues”; Montréal, QC

May 19, 2022

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...

Canadian Supreme Court Endorses Treaty Shopping Arrangement, co-author

Mar. 09, 2022 - IFC Review
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Canadian Bar Association, “Canada-US Cross-Border Tax and Estate Planning Matters”; Webinar

Feb. 10, 2022

Accountant Study Group, “Canadian Legislative and Technical Tax Update”; Montréal, QC

Jan. 18, 2022

Association de planification fiscale et financière, Annual Conference 2021, “Mise à jour sur les fiducies non résidentes”; Webcast

Oct. 08, 2021

Supreme Court of Canada to Render Treaty Shopping Decision, co-author

May 12, 2021 - IFC Review
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Accountant Study Group, “Estate Planning in Uncertain Times”; Montréal, QC

Jan. 19, 2021

McGill University Faculty of Medicine and Health, McGill Cares Webcasts, “Planning for the Future and Protecting a Loved One’s Financesˮ; Webinar

Sept. 23, 2020

Estate Planning in Turbulent Times

Apr. 29, 2020 - With more than two-thirds of all Canadians self-isolating in a collective effort to flatten the COVID-19 curve of infection, estate planning is one of a number of planning considerations that are top of mind. Regardless of whether individuals already have a plan in place or have yet to commence...

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 2019 Tax...

Chartered Professional Accountants Canada, Accounting Study Group, “Canada-U.S. Tax Issuesˮ; Montréal, QC

Jan. 28, 2020

Letter to the Editor: Recent Changes to Canada’s Income Tax Laws Affecting Cross-Border Trusts and Estates: An Update, co-author

Dec. 23, 2019 - Tax Notes International, Vol. 96, No. 12 (Tax Analysts)
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Canadian Tax Foundation, 71st Annual Tax Conference, “Federal and Provincial Tax Considerations Relating to Non-Resident Investment in Canadian Real Estate”; Montréal, QC

Dec. 02, 2019

Recent changes to Canada’s Income Tax Laws Affecting Cross-Border Trusts and Estates, co-author

Oct. 28, 2019 - Tax Notes International, Vol. 96, No. 4 (Tax Analysts)
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Senior Estates & Trusts Practitioners’ Forum, “The Estate Freeze from Hell”; Toronto, ON

June 06, 2019

Risks of Assigning a Trust Interest, co-author

June 01, 2019 - Canadian Tax Highlights, Vol. 27 No. 6
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Senior Estates & Trusts Practitioners’ Forum, “The Impact of US Tax Reform on Cross-Border Estate Planning”; Cambridge, ON

Oct. 15, 2018

Canada-U.S. Investment: Canadian Tax Perspective - Elimination of 30-Day Requirement and Impact on Cross-Border Estate Planning, co-author

June 08, 2018 - Tax Management International Forum, Vol. 47, Issue 6 (Bloomberg TAX)
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Lord Reading Law Society, “The Impact on Professionals of Tax Reform Proposals Regarding Private Corporations”; Montréal, QC

Dec. 05, 2017

Canadian Government Proposes Major Changes to the Taxation of Private Corporations

July 18, 2017 - The Canadian Department of Finance released a discussion paper earlier today on tax planning using private corporations. Included with the paper is draft legislation for a couple of the matters discussed in the paper. Finance has requested comments on the discussion paper by October 2, 2017. ...

Withholding Relief for Nonresident Employees in Canada

Apr. 05, 2016 - Originally published in Tax Notes International, this article examines Canada’s 2015 federal budget amendments to allow qualifying nonresident employers to apply for an exemption on withholding obligations for remuneration paid to all qualifying nonresident employees. Download this...

Canadian Bar Association, Will, Estate and Trust Fundamentals for Estate Practitioners Conference; Oct. 15 to 18, 2015

Oct. 15, 2015

Canadian Tax Foundation, seminar, “A Critical Analysis of the Impact of Recent Case Law on Corporate Reorganizations”

May 01, 2012

Tax Executives Institute, seminar, “Changements législatifs et interprétations administratives récents”

Mar. 21, 2012