Partner, Lawyer, Head of the Tax Group

Marc-André Godard

• 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 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)