Nathalie Marchand

Partner | Montréal

514.905.4225

Portrait of Nathalie Marchand

Flow-through share financings for mining exploration companies

Flow-through shares provide tax incentives for investors to invest in the equity of “principal business corporations”. A “principal business corporation” for the purposes of the Income Tax Act (Canada) (the “ITA”) includes a corporation of which the principal business is...

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Nathalie Marchand and Troy McEachren quoted in The Globe and Mail

The Globe and Mail, "Ontario court to consider whether a will can be witnessed online as many Canadians draft new documents"

Nathalie Marchand and Troy McEachren comment on notarial wills in Quebec in The Globe and Mail. In Quebec, a third option exists called a notarial will, in which a notary witnesses the signing and the document does not later need...

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Turning our minds to estate planning and the importance of maintaining an up-to-date estate plan

A number of factors motivate individuals to engage in the estate planning process. Common motivating factors include a change in relationship status, births or deaths in one’s family, a change in net worth and a health diagnosis that turns one’s...

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International Comparative Legal Guide (ICLG) to Private Client Laws and Regulation 2020 – Canada

ICLG Private Client 2020

Wendi Crowe, Dwight Dee, Nathalie Marchand and Rahul Sharma of our Private Client Services Group authored the chapter covering Canadian law in the 2020 edition of the International Comparative Legal Guide to Private Client Laws and Regulation. The international guide...

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International Comparative Legal Guide to Private Client Laws and Regulation 2019 – Canada

ICLG Private Client 2019

Rahul Sharma and Nathalie Marchand authored the chapter for Canada in the 2019 edition of this international guide covering issues in private client laws and regulations across 35 jurisdictions, with contributions from Wendi Crowe and Dwight Dee. Download the chapter or read the...

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International Comparative Legal Guide to Private Client Laws and Regulation 2018 – Canada

Rahul Sharma and Nathalie Marchand authored the chapter for Canada in this international guide covering issues in private client laws and regulations across 28 jurisdictions, with contributions from Wendi Crowe and Martin Rochwerg. Download a PDF of the chapter or...

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Application of Anti-Avoidance Rule to Deny Capital Dividend Treatment

The Federal Court of Appeal (“FCA”) recently upheld the Tax Court of Canada (the “TCC”) decision in Groupe Honco Inc. v. R. (2012 TCC 305 and 2013 CAF 128), where capital dividends were re-characterized as taxable dividends by virtue of...

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CCPC Status Preserved Through Unanimous Shareholders’ Agreement

In the recent case of Price Waterhouse Coopers Inc. Agissant Ès Qualité de Syndic à la Faillite de Bioartificial Gel Technologies (Bagtech) Inc. v. The Queen (2012 CCI 120) (“Bagtech”), the Tax Court of Canada (the “TCC”) ruled that Bagtech...

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Federal Budget Review

View the Federal Budget Review

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( Available in French only )

Clauses restrictives dans le cadre de la vente d’une entreprise

Le 7 octobre 2003, le ministre fédéral des Finances a annoncé que la Loi de l’impôt sur le revenu serait modifiée afin d’imposer les paiements faits relativement aux clauses restrictives. Cette annonce a été faite en réaction aux causes Fortino et...

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Création d’une fiducie pour détenir une propriété résidentielle située aux États-unis afin d’éliminer les droits successoraux américains

La Revue Stratège, Fiscal and Financial Planning Association, Vol. 28, No. 4

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( Available in French only )

Le Québec et le Canada intensifient leur lutte contre les planifications fiscales agressives

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Provincial Tax: Québec Intensifies its Fight Against Aggressive Tax Planning Schemes

On October 15th, 2009, the Quebec Ministry of Finance released an Information Bulletin containing new rules aimed at fighting “aggressive tax planning” (“ATP”) schemes. These measures give additional tools to Revenue Quebec to identify and attack aggressive plans designed to...

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( Available in French only )

Placements avec pertes latentes

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( Available in French only )

Achat de résidences secondaires aux États-Unis par des Canadiens

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