Nathalie Marchand

Partner | Montréal

514.905.4225

Portrait of Nathalie Marchand

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. Click here to download the chapter or read...

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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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Federal Budget Review 2013

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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

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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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