Marc-André Godard

Partner, Lawyer, Head of the Tax Group

Marc-André Godard


25th Floor
1100 René-Lévesque Blvd. West
Montreal, Quebec H3B 5C9
514 397-8500 514 397-8515

A partner in charge of the Taxation group at BCF and member of BCF's Board of Directors, Marc-André Godard specializes in the tax aspects of corporate mergers and acquisitions, national and international restructurings, and tax planning for both public and private corporations. His understanding of the business world, his ability to explain tax implications in plain language, and his wide availability help him advise executives on making the best commercial decisions.

Marc-André is recognized for his approach and his innovative solutions. Over the years he has represented several large companies in the financial, manufacturing, aluminum and natural resources sectors, as well as some of the largest institutional investors in Quebec on major transactions. He has also gained extensive experience in private equity and fund formation.

  • 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)
  • Canadian Legal Lexpert (2021-2022) - Corporate Tax
  • Best Lawyers (2020-2024) - Mergers and Acquisitions Law; Tax Law
  • Thomson Reuters Stand-Out Lawyer (2021)
  • Co-author: "Corporate Tax Guide 2024 - Canada Chapter"

    Chambers and Partners, March 2024

  • Co-author: "Corporate Tax Guide 2021 - Canada Chapter"

    Chambers and Partners, March 2021

  • Co-author: “Adoption of Bill 42: Mandatory Disclosure of Nominee Agreement with Tax Consequences”

    BCF publication, October 2020

  • Co-author: “COVID-19: Tax and Financial Measures Announced in Response to the Pandemic”

    BCF publication, June 2020

  • Co-author: “75% Wage Subsidy: What, Who and How, and Several Questions”

    BCF publication, April 2020

  • Author: “COVID-19: Revenu Québec Loosens its Tax Measures”

    BCF publication, March 2020

  • Co-author: “Recruiting the Best International Talent: Tax Holiday for Foreign Researchers and Experts”

    BCF publication, February 2020

  • Co-author “Résumé des mesures annoncées le 18 juillet 2017 touchant le fractionnement de revenus”

    BCF publication, July 2017

  • 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)

  • Acted as counsel for KSH Solutions Inc., a Montréal-based consulting, engineering, and EPC/EPCM services company specializing in the pulp and paper, chemicals, biorefinery, energy, water and environment and chemical sectors, and its shareholders in the sale of the shares of KSH Solutions Inc. to AFRY Group Finland OY;
  • Acted as counsel for Baylis Medical Company Inc. and its shareholders, in connection with the sale of the company’s cardiology activities to Boston Scientific Corporation for USD$1.75 billion and carve-out of its DMS business;
  • Acted as counsel for Cofomo Inc., a Canadian leader in information technology and business consulting services, in its financial partnership with Novacap, a leading Canadian private equity firm;
  • Acted as counsel for Clean Biologics SAS, a French biopharmaceutical services company, on its recent acquisition of Biodextris Inc, a Canadian service provider to clients in the vaccine and biopharmaceutical industries;
  • Acted as counsel for Inverse Inc., a Montreal-based company providing robust data repository and world class algorithms, in its acquisition by American company Akamai Technologies Inc.;
  • Acted as counsel for Centech and École de Technologie supérieure (ÉTS) in the creation Boreal Ventures, a new venture capital fund;
  • Acted on behalf of NetGovern, a leader in information governance, risk and compliance software, in its acquisition by Ipro Tech LLC;
  • Acted as counsel for Hypertec, a global provider of end-to-end technologies, in the sale of its data center and colocation services operations to Vantage Data Centers;
  • Acted as counsel for Prevtec Microbia in its acquisition by Elanco valued at $100 million;
  • Acted as counsel for Groupe Delom in its acquisition by Wajax valued at $51 million;
  • Acted as counsel for a subsidiary of Humania Assurance Inc. in the acquisition of all the assets of Multi+Med Inc. and Tour+Med Assistance, Inc.;
  • Acted as counsel for Troilus Gold Corp. in the completion of approximately $15,000,000 private placement of flow-through shares;
  • Counsel for Balmoral Resources Ltd. in the conclusion of its flow-through private placement, including the full exercise of its over-allotment;
  • Counsel for Enviro-Viridis Inc. development corporation and the sellers, including NOVACAP, in the purchase of Enviro-Viridis by GFL Environmental Inc. through its wholly owned subsidiary, Services Matrec Inc.;
  • Counsel for Groupe CRH Canada in the hybrid transaction involving a purchase of $8M of shares and assets from Pro-mix Béton Inc. and Pro-Mix Transport Inc.;
  • Acted for G&K Services Inc. in the acquisition of Saniloc Inc., a Quebec company based in Drummondville that specializes in the uniform rentals;
  • Counselled Tandem Expansion in its acquisition of control of Averna Technologies, a world-leading developer of test solutions for electronics and communications manufacturers around the world;
  • Acted for Investissement Québec and Desjardins Venture Capital for the sale, for $118 million in cash, of the television and film post-production company Vision Globale A.R. Ltd. to TVA Group Inc., a subsidiary of Québecor Média Inc.;
  • Acted for Investissement Québec, which participated in a $35 million financing round for LightSpeed Retail Inc., a start-up company based in Montreal;
  • Acted for Investissement Québec, Caisse de dépôt et placement du Québec, Fondaction and Fonds de solidarité des travailleurs du Quebec (FTQ), which acted as limited partners in an investment of $185 million in Novacap Industries IV, LP;
  • Acted as tax advisor for Voice Trust Holding Inc., a privately held global voice recognition company, and its Canadian subsidiaries, in connection with the reverse takeover of Delrand Resources Inc. for an aggregate amount of $27 million;
  • Counsel to Simon Equity Partners in the acquisition of a controlling interest in Coalision Inc., which was owned by Kilmer Capital Partners in a transaction with other financial investors, including Pelican LP, a group comprised of André Desmarais, some members of the Hermès family and the Fonds de solidarité FTQ.
  • “Guest speaker for a Tax Law Webinar offered by the Tax Executives Institute“

    Montreal Chapter: Transactions: New Trends (December 2020)

  • “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 at Gowling WLG Lunch & Learn session: “What’s FATCA? And why should I care about a U.S. law?”

    May 2015

  • Lecturer at Gowling WLG conference: “Transactional Tax Considerations”

    November 2014

  • Lecturer at 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 at 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 at “the Conference on the negotiation, drafting and interpretation of business agreements “

    Offered by the Canadian Institute: “Tax Implications of Acquisition Structures” (May 2007)

  • Association de planification fiscale et financière (APFF)
  • Barreau du Québec
  • Canadian Bar Association
  • Canadian Tax Foundation (CTF)
  • International Fiscal Association
  • Member of the Board of Directors of ÉcoMaris
  • 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).