Diplomas

LL.M., Masters of Laws, Taxation option, Université de Montréal, (2002)

Called to the Barreau du Québec (2000)

LL.B., Queen’s University (1998)

LL.B., Université de Sherbrooke (1997)

Profile

French version available here.

Marc-André aims to understand your projects, explain the tax implications in plain language, propose solutions and assist you in making the best commercial decisions.

Marc-André Godard is a partner in BCF’s Montréal office, practising within the Tax Practice Group. His practice encompasses all aspects of corporate tax planning and dispute resolution, with an emphasis on mergers, acquisitions, national and international restructurings, financings and corporate tax planning for both public and private corporations. He has also worked extensively in the area of private equity investments and fund formation.

A leading tax adviser, Marc-André's first role is to understand your projects, explain in plain language the tax implications, propose solutions and assist you in making the best commercial decisions. Marc-André is highly regarded for his innovative approach and business savvy.

Prior to joining BCF in 2016, Marc-André was a partner at another leading national law firm in Canada. He was also a senior manager for a Big-4 international professional services firm

Professional affiliations

  • Association de planification fiscale et financière (APFF)
  • Barreau du Québec
  • Canadian Bar Association
  • Canadian Tax Foundation (CTF)
  • International Fiscal Association

Conferences

  • Guest speaker for the 54th Annual Conference of the Tax Executives Institute — Montreal Chapter: “Section 55 of the Income Tax Act: Status report” (February 2016);
  • Guest speaker in the context of an Internal training session at the TD Bank: “Foreign Bank Account Voluntary Disclosure Program”, (December 2015);
  • Session moderator at the 67th Annual Tax Conference of the Canadian Tax Foundation (November 2015);
  • Lecturer during a Gowling WLG Lunch & Learn session: “What’s FATCA? And why should I care about a U.S. law?” (May 2015);
  • Lecturer during a Gowling WLG conference: “Transactional Tax Considerations” (November 2014);
  • Lecturer during a Gowling WLG conference for corporate counsel “M&A Tax Considerations” (November 2014);
  • Guest speaker for the Tax law seminar offered by the Tax Executives Institute – Montreal Chapter: “Practical Analysis of Share Purchase Agreements” (March 2013);
  • Lecturer during a Gowling WLG conference for corporate counsel “911: Rectification in the Tax Context” (October 2012);
  • Guest speaker in the context of the 50th annual conference of the Tax Executives Institute — Montreal Chapter: “Rectification of Contracts under Quebec Legislation”, (February 2012);
  • Lecturer during the Conference on the negotiation, drafting and interpretation of business agreements offered by the Canadian Institute: “Tax Implications of Acquisition Structures” (May 2007).

Representative work

  • Counsel to Balmoral Resources Ltd. In its “flow-through” private placement, including full exercise of the over-allotment option.
  • Tax counsel to Enviro-Viridis Development Corporation Inc. and the sellers, including NOCACAP, in the acquisition of Enviro-Viridis by GFL Environmental Inc. through its wholly-owned subsidiary, Services Matrec Inc.;
  • Tax counsel to CRH Canada Group in the hybrid transaction of purchased shares and assets of Pro-Mix Transport Inc. and Pro-Mix Transport Inc. valued at $8 million;
  • Counsel to G&K Services in the acquisition of Saniloc Inc., a uniform rental business based in Drummondville, Quebec;
  • Counsel to Tandem Expansion in its acquisition of control of Averna Technologies, a global leader in the development of test solutions for electronic device manufacturers and communications around the world;
  • Counsel to Investissement Québec and Desjardins Capital de Risque in the sale of Vision Globale A.R. Ltd., a television and film post-production company, to TVA Group Inc., a subsidiary of Québec Media Inc., for $118 million in cash;
  • Counsel to Investissement Québec, which participated in a $35 million funding round for Montréal-based startup LightSpeed Retail Inc.;
  • Counsel to Investissement Québec, Caisse de dépôt et placement du Québec, Fondaction and Fonds de solidarité des travailleurs du Québec (F.T.Q.) as limited partners in their investment of an aggregate amount of $185 million in Novacap Industries IV, L.P.;
  • Tax counsel to Voice Trust Holding Inc., a privately held global provider of voice biometrics solutions and its Canadian subsidiaries in the RTO of Delrand Resources Inc. for an aggregate amount of $27 million;
  • Counsel to Simon Equity Partners in the purchase of a majority interest in Coalision Inc. from Kilmer Capital Partners with other financial investors including Pelican LP, a group comprising André Desmarais, certain members of the Hermès family, and the Fonds de solidarité FTQ;
  • Counsel to Pediapharm Inc. in its qualifying transaction on the TSXV including its amalgamation with Chelsea Acquisition Corporation and related private placements of subscription receipts and common shares for gross proceeds to Pediapharm of approximately $8 million;
  • Counsel to Investissement Québec, Fiers Partenaires, s.e.c., Teralys Capital Fund of Funds, L.P., Caisse de dépôt et placement du Québec, Fondaction, le Fonds de développement de la Confédération des syndicats nationaux pour la coopération et l’emploi as limited partners in their investment of an aggregate amount of $140 million in Novacap TMT IV, L.P.;
  • Counsel to Fiers Partenaires, s.e.c., Teralys Capital Fund of Funds, L.P., and BDC Capital Inc. as limited partners in their investment of an aggregate amount of $50 million in Real Investment Fund;
  • Counsel to Wintersteiger A.G. in the acquisition of Hotronic, a company with international operations;
  • Counsel to Investissement Québec as limited partner in its investment in Persistence Capital Partners II, L.P.;
  • Counsel to Orbite Aluminae Inc. in a $5 million private placement of units;
  • Counsel to Orbite Aluminae Inc. in a $25 million convertible debenture offering;
  • Counsel to Erfa Canada 2012 Inc. as the subject of a management buyout;
  • Counsel to The Carlyle Group L.P. in a US$671 million initial public offering;
  • Counsel to Fondaction CSN as limited partner in its investment in Lumira Capital II;
  • Counsel to Teralys Capital in its participation as limited partner in Sofinnova Capital;
  • Counsel to Teralys Capital, Northleaf, BDC and F.S.T.Q. as limited partners in the creation of two funds in the life sciences industry: Lumira Capital II and Merck Lumira Biosciences Fund, which together will deploy $150 million;
  • Counsel to Co-operators in its business transactions;
  • Counsel to Voice Trust B.V., a global provider of digital payment and voice biometric solutions in its cross-border acquisition of Perceive Solutions Inc., a Montréal-based voice technology firm and in its negotiations with CRIM in the context of an important strategic research contract;
  • Counsel to Rio Tinto in its acquisition of Alcan;
  • Counsel to Emergency Medical Services Corporation in its acquisition of the air ambulance business of Skyservice Business Aviation Inc. (US-Canada);
  • Counsel to Innergex Renewable Energy in the $417 million strategic combination with Innergex Power Income Fund;
  • Counsel to AbitibiBowater in the $615 million sale of a 335 MW hydroelectric facility to Hydro-Québec;
  • Counsel to Thallion in a $8.85 million non dilutive financing;
  • Counsel to Virochem Pharma Inc. in a US$400 million sale to Vertex Pharmaceuticals (Canada) Incorporated (Canada - US);
  • Counsel to National Bank of Canada in a public offering of first preferred shares, medium terms notes and Euro Notes;
  • Counsel for the acquisition by Philip Morris International of an interest in Medicago and entering into R&D and licensing agreements for 15.9 Million;
  • Counsel to Major Drilling Group International Inc. in its acquisition of Forage à Diamant Benoit Limitées for $21 million;
  • Counsel to ACE Management in its investment of $1.5 million in Maetta Sciences;
  • Counsel to Addenda Capital in its acquisition by The Co-operators for $306.5 million.

Involvement

  • Member of the organizing committee for the 67th Annual Tax Conference of the Canadian Tax Foundation (2015).
  • Member of the content committee for the 2015 Tax and Global Conference, Milan, Italy (2014-2015).
  • Member of the organizing committee for the Tax and Financial Planning Association’s real estate seminar (APFF) (2014).
  • Co-organizer of the Tax Law Seminar offered by the Tax Executives Institute – Montreal Chapter (2013).

Publications

  • Co-author: “Federal Budget 2016 – Incremental, not fundamental tax changes”, Gowling WLG publication (March 2016).
  • Co-author: “Budget 2015: Striking a Balance in an Election Year”, Gowling WLG publication (May 2015).
  • Co-author: “Budget 2014: Fiscal integrity as a work in progress”, Gowling WLG publication (February 2014).
  • Co-author: “AIFMD: the Positive and Negative Tax Implications”, Tax Planning International (September 2013).
  • Co-author: “Federal Budget 2013: How will it impact your business?” Gowling WLG publication (April 2013).
  • Co-author: “Federal Budget 2012”, Gowling WLG publication (March 2012).
  • Author: “Is Being Related to the Debtor a Vitiating Circumstance for the Income-Earning Purpose Test?”, CCH Tax Topics, Report no. 2016 (October 2010).
  • Author: “Foreign Affiliate Rules Relating to the Computation of Income, Gains and Losses”, McCarthy Tetrault Tax Update (Volume 1, Issue 3) (August 2009).
  • Author: “Surrogatum Applied”, CCH Tax Topics, Report no. 1955 (August 2009).
  • “Unpaid Amounts and Amalgamated Debtor”, CCH Tax Topics, Report no.1916, Decision comments on The Queen c. Dow Chemical Canada Inc., 2008 DTC 6544 (Federal Court of Appeal) (November 2008).

Contact

514 397-2684
marc-andre.godard@bcf.ca

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Montreal

25th Floor
1100 René-Lévesque Blvd West
Montreal, Quebec   H3B 5C9
CANADA
tel. : 514 397-8500
fax : 514 397-8515
info@bcf.ca