Martin
Bédard

Representation of buyers and vendors on various M&A transactions, in Canada and cross-border, with closing prices ranging from $5M to $700M, including multinationals and large groups.

Representation of a major corporation operating a metal processing plant and its shareholders in the sale of a major stake of interest in the corporation to one of Canada’s largest investment funds and pre-sale tax planning and reorganization.

Representation of the US investor for one of Canada’s largest liquefied natural gas production plants in organizing corporate and tax structure for its US$7 billion project development in Quebec.

Analysis of the structure of some of Quebec’s private equity funds for income tax, sales tax and FATCA and CRS issues.

Representation of various clients on tax litigation with the Canada Revenue Agency and the Revenue Quebec on income tax and sales tax (GST/HS/QST) issues, before the Tax Court of Canada and all other tribunals.

Underused Housing Tax

Author of Thomson Reuters’ Infographics publication covering tax planning, tax reorganizations, and mergers and acquisitions news with regard to CRA Views, tax case law, major transactions, and tax planning structures.

“CRS: Be ready for July 1st, 2017”, April 6, 2017.

“Canada-Europe Free Trade Agreement – Imminent provisional entry into force”, March 27, 2017.

“Federal Budget and Capital Gain: Time for tax planning”, March 7, 2017.

2015 Congress of the APFF, “The fiscal rules of divorce and separation”, October 7, 2015.

• CRA Views, IFA 2018 International Tax Conference, 2018-0749171C6—IFA 2018 Q.3—Interaction s. 91(5) s. 93.1(2)(d)(i)
• CRA Views 2018-0768281I7: Section 94 and pre-June 23, 2000 contributions—Section 94 and pre-June 23, 2000 contributions
• CRA Views 2018-0761601E5: Correspondence with XXXXXXXXXX re Tax on Split Income Proposed Amendments to Section 120.4
• CRA Views 2018-0755351I7: Trust claiming CG reserve—Section 40(1)(a)(ii); 40(1)(a)(iii); 104(21); 104(21.2); 110.6(2); 110.6(2.1) and 110.6(31)
• CRA Views, Conference, 2018-0750261C6—IFA 2018—Question 7
• CRA Views 2018-0745871C6: CALU Conference Question 6—Tax on Split Income—Section Subsection 120.4
• CRA Views 2018-0745861C6: CALU 2018 Q5—Excess corporate holdings—Section 188.1(3.3), 149.2
• CRA Views 2018-0759521E5: Tax on split income & preferred beneficiary—Section 104(14); 120.4
• CRA Views, IFA 2018 International Tax Conference, 2018-0745501C6—Meaning of “merged or combined” in 40(3.5)(c)(i)
• CRA Views 2018-0745491C6: 2018- CALU- Back-to-back loans — Section Subsections 15(2.16) to 15(2.192), 18(5)
• CRA Views 2017-0738081E5: Interest exp of foreign affiliate holding company—Section 95(1) definition of “foreign accrual property income”, 95(2)(f), 95(2)(f.11), 20(1)(c), Reg. 5907(2.03), Reg. 5907(2.7), Reg. 5907(1) definition of “earnings” and “loss”
• CRA Views Charts—2017-0734381E5: Election paragraph 34(a)
• CRA Views 2017-0710641E5: Interest Charge Domestic International Sales Corp—Section Reg. 5907(1), (11) and (11.2)(a)
• CRA Views Charts—2016-0673331E5: Stock Options—CCPCs—Section 5(1), 6(1)(a), 7(1)(a)
• CRA Views 2018-077181E5: 120.4 Excluded Shares—Section 120.4
• CRA Views, CRA Views 2018-0771861E5: TOSI: Second generation income—Section Subparagraph 120.4(1)(e)(i) of definition of Excluded Amount
• CRA Views, CRA Views 2018-0771851E5: TOSI: Meaning of Reasonable Return—Section Subparagraph 120.4(1)(g)(ii) of definition of Excluded Amount and definition of Reasonable Return in subsection 120.4(1)
• CRA Views 2018-0771811E5: 120.4 Excluded Shares—Section 120.4
• CRA Views, 2018-0770911E5: Revised income sprinkling rules—Section 120.4(1) and (1.1)
• CRA Views 2018-0772501E5: Internal spin-off—Section 55(2), 55(3)(a)(iii)(B), 55(3)(a)(iv)(B)
• CRA Views 2018-0745811C6: CALU 2018 Q2—CDA credit—joint ownership—Section 89(1)
• CRA Views 2018-0749931I7: Subsections 87(1), (1.1) and (4)—Sections 87(1), (1.1) and (4)
• CRA Views, 2018-0751571E5: Adjusted cost base of property—Section 85(2), 85(3), 53(1), 53(2), 66.3(3), 66(16)
• CRA Views 2017-0715561E5: Withholding tax on royalties for streamed content — Section 212(5) and Article 12(3)(a) of the Canada-U.K. Income Tax Convention
• CRA Views Charts—Election paragraph 34(a)
• CRA Views, Conference, 2017-0720321C6—GAAR and rule planning
• CRA Views, Conference 2017-0709171C6—Arm’s length determination
• CRA Views, Conference 2017-0709161C6—Résidence principale sur une terre agricole—Section 110.6
• CRA Views 2017-0713301I7: Assumption of accrued interest—Section 212(1)(b)
• CRA Views 2017-0709071C6: Corporate Attribution Rules—Sections 74.4(2) & 74.5(2)
• CRA Views Conference, 2017-0705201C6—Capital loss—Repayment of loan
• CRA Views, Interpretation— external, 2017-0713301I7—Employee Stock Options— Bankruptcy
• CRA Views Charts—2016-0673331E5: Stock Options—CCPCs—Section 5(1), 6(1)(a), 7(1)(a)
• CRA Views, Interpretation—external, 2016-0672941E5—Par. 2 of Norway Other Income treaty Article
• CRA Views, Interpretation—internal, 2016-0658171I7—Regulation 5900(3) and subparagraph 93.1(2)(d)(i)
• CRA Views, Conference, 2018-0780041C6—2018 CTF—Q5—GAAR on PUC reduction

“FATCA for investment funds – Be ready for May 1, 2015!”, Number 4, April 2015.

“Proposed General Anti-Treaty Shopping Rule: Private Investment Funds will need to play it safe”, Number 1, May 2014.

“The 2014 Federal Budget Plan sounds the Death Knell for two Family Tax Planning Measures much appreciated by Entrepreneurs and some Professionals”, Number 23, March 2014.

“The Bagtech Case, or the impact of a unanimous shareholder agreement on the status of Canadian-controlled private corporation”, Number 22, December 2013.

Barreau du Québec (2010)

Canadian Tax Foundation, Member Steering Committee for Young Practitioners

Fiscal and Financial Planning Association (“APFF”)

Canadian Bar Association

Law Society of Ontario (2018)

            Canadian Legal Adviser

            Ontario Bar

LL.M. in taxation, HEC Montréal (2012-2013)

Quebec Bar School (2009)

LL.B., University of Montréal (2009)