Marc-André Godard
Marc-André Godard
Partner, Lawyer, Head of the Tax Group
Phone
514 397-2684
25th floor 1100,
boul. René-Lévesque Ouest
Montreal (Quebec) H3B 5C9
Canada
Phone 514 397-8500
Fax 514 397-8515
A partner in charge of the Taxation group at BCF and member of BCF's Board of Directors, Marc-André Godard focuses his practice on 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.
Practice areas
Practice areas
Taxation and Wealth Protection
Taxation and Wealth Protection
Mergers, Acquisitions and Business Transfers
Mergers, Acquisitions and Business Transfers
Investment Capital
Investment Capital
Taxation of Mergers and Acquisitions
Taxation of Mergers and Acquisitions
Canadian Tax Law
Canadian Tax Law
Taxation of Flow-Through Shares in Mining, Oil and Gas Law
Taxation of Flow-Through Shares in Mining, Oil and Gas Law
Acted as counsel of Interstar Materials inc., a privately held Quebec-based company specialized in the manufacturing of pigments, admixtures, and fibers for concrete, in connection with the sale of its Canadian and American assets to Saint-Gobain. Through this transaction, Interstar joins a global group that shares its values, while ensuring the continuity of its operations and the growth of its business;
Acted as counsel of JB Poindexter & Co and its subsidiaries, a US privately held, vehicles, related components and equipment manufacturing company, as part of its acquisition of Demers Ambulance Manufacturer Inc. and its subsidiaries (Medix, Braun Industries, Crestline). JBPCO’s total revenue will reach $3 billion with this acquisition, reinforcing its role as a cornerstone in the commercial and specialty vehicle manufacturing space;
Acted as legal counsel to Hypertec Cloud Inc. in connection with the acquisition of the 5C Data Centers group of companies for USD $750,000,000
Acted on behalf of Epitopea Inc., a Canadian corporation, and Epitopea Limited, a U.K. corporation, in connection with the USD$31M (£24M) cross-border, pre-Series-A preferred share extension financing round of these companies, with an exchangeable share structure, led by a syndicate of international investors including Advent Life Sciences, CTI Life Sciences, Cambridge Innovation Capital (CIC), Fonds de solidarité des travailleurs et des travailleuses du Québec (FTQ), Investissement Québec, adMare BioInnovations (NEOMED Institute) and IRICoR. These companies are transatlantic biopharmaceutical company specializing in the development of off-the-shelf RNA-based cancer immunotherapeutics
Acted on behalf of Polara, a Quebec-based company of the Girardin group specializing in the electrification of transportation, in its acquisition of shares in Cléo Innovations inc., a subsidiary of Hydro-Québec specializing in charging stations
Acted on behalf of 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 on behalf of 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 on behalf of 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 on behalf of 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 on behalf of Inverse Inc., a Montreal-based company providing robust data repository and world class algorithms, in its acquisition by American company Akamai Technologies Inc.
Acted on behalf of 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 on behalf of 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 on behalf of Prevtec Microbia in its acquisition by Elanco valued at $100 million
Acted on behalf of Groupe Delom in its acquisition by Wajax valued at $51 million
Acted on behalf of a subsidiary of Humania Assurance Inc. in the acquisition of all the assets of Multi+Med Inc. and Tour+Med Assistance, Inc.
Acted on behalf of Troilus Gold Corp. in the completion of approximately $15,000,000 private placement of flow-through shares
Acted on behalf ofBalmoral Resources Ltd. in the conclusion of its flow-through private placement, including the full exercise of its over-allotment
Acted on behalf of 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.
Acted on behalf of 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 on behalf ofG&K Services Inc. in the acquisition of Saniloc Inc., a Quebec company based in Drummondville that specializes in the uniform rentals
Acted on behalf of 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 on behalf of 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 on behalf of Investissement Québec, which participated in a $35 million financing round for LightSpeed Retail Inc., a start-up company based in Montreal
Acted on behalf of 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 a 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
Acted on behalf ofSimon 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.
Best Lawyers
Private Funds Law
2025
Canadian Legal Lexpert
Corporate Tax
2021-2024
Best Lawyers
Mergers and Acquisitions Law
2020-2025
Best Lawyers
Tax Law
2020-2025
Thomson Reuters Stand-Out Lawyer
2023
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
"Corporate Tax Guide 2025"
Chambers and Partners, March 2025
2025
Co-author: "Corporate Tax Guide 2024 - Canada Chapter"
Chambers and Partners, March 2024
2024
Co-author: "Corporate Tax Guide 2023 - Canada Chapter"
Chambers and Partners, March 2023
2023
Co-author: ‘’Fiscalité des conventions entre actionnaires''
2nd edition – Wolters Kluwer, January 2023
2023
Co-author: "Corporate Tax Guide 2022 - Canada Chapter"
Chambers and Partners, March 2022
2022
Co-author: "Corporate Tax Guide 2021 - Canada Chapter"
Chambers and Partners, March 2021
2021
Co-author: “Adoption of Bill 42: Mandatory Disclosure of Nominee Agreement with Tax Consequences”
BCF publication, October 2020
2020
Co-author: “COVID-19: Tax and Financial Measures Announced in Response to the Pandemic”
BCF publication, June 2020
2020
Co-author: “75% Wage Subsidy: What, Who and How, and Several Questions”
BCF publication, April 2020
2020
Author: “COVID-19: Revenu Québec Loosens its Tax Measures”
BCF publication, March 2020
2020
Co-author: “Recruiting the Best International Talent: Tax Holiday for Foreign Researchers and Experts”
BCF publication, February 2020
2020
Co-author “Résumé des mesures annoncées le 18 juillet 2017 touchant le fractionnement de revenus”
BCF publication, July 2017
2017
Co-author: “Federal Budget 2016 – Incremental, not fundamental tax changes”
Gowling WLG publication, March 2016
2016
Co-author: “Budget 2015: Striking a Balance in an Election Year”
Gowling WLG publication, May 2015
2015
Co-author: “Budget 2014: Fiscal integrity as a work in progress”
Gowling WLG publication, February 2014
2014
Co-author: “AIFMD: the Positive and Negative Tax Implications”
Tax Planning International, September 2013
2013
Co-author: “Federal Budget 2013: How will it impact your business?”
Gowling WLG publication, April 2013
2013
Co-author: “Federal Budget 2012”
Gowling WLG publication, March 2012
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
2010
Author: “Foreign Affiliate Rules Relating to the Computation of Income, Gains and Losses”
McCarthy Tetrault Tax Update (Volume 1, Issue 3), August 2009
2009
Author: “Surrogatum Applied”
CCH Tax Topics, Report no. 1955, August 2009
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
2008
Moderator for the mini-conference ‘'Structures d'acquisition - Concepts fiscaux clés'’
Canadian Tax Foundation, Montréal
2025
“Guest speaker for a Tax Law Webinar offered by the Tax Executives Institute“
Montreal Chapter: Transactions: New Trends
2020
“Guest speaker for the 54th Annual Conference of the Tax Executives Institute“
Montreal Chapter: Section 55 of the Income Tax Act: Status report
2016
“Guest speaker in the context of an internal training session at the TD Bank“
Foreign Bank Account Voluntary Disclosure Program,
2015
“Session moderator at the 67th Annual Tax Conference of the Canadian Tax Foundation“
2015
Lecturer at Gowling WLG Lunch & Learn session
“What’s FATCA? And why should I care about a U.S. law?”
2015
Lecturer at Gowling WLG conference
“Transactional Tax Considerations”
2014
Lecturer at Gowling WLG conference for corporate counsel “M&A Tax Considerations”
2014
Guest speaker for the Tax law seminar offered by the Tax Executives Institute – Montreal Chapter
“Practical Analysis of Share Purchase Agreements”
2013
Lecturer at a Gowling WLG conference for corporate counsel “911: Rectification in the Tax Context”
2012
Guest speaker in the context of “the 50th annual conference of the Tax Executives Institute“
Montreal Chapter: “Rectification of Contracts under Quebec Legislation”,
2012
Lecturer at “the Conference on the negotiation, drafting and interpretation of business agreements “
Offered by the Canadian Institute: “Tax Implications of Acquisition Structures”
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 (2021-2024)
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)