income tax
Our Tax Group ranks among the best in Canada and includes individuals who have been recognized internationally as leading advisers in The Martindale-Hubbell Legal Directory and The Canadian Legal LEXPERT Directory. Always sensitive to our clients' business objectives, we provide comprehensive and pragmatic Canadian tax advice on a wide variety of matters, including corporate reorganizations, mergers and acquisitions, securities, structured financing and derivative products, leasing, and cross-border transactions.
Our expertise includes:
mergers and acquisitions
McMillan is internationally recognized as a leading expert in the tax-efficient formulation and execution of successful merger and acquisition transactions both in Canada and abroad.
Over the past several years, we have been actively involved in hundreds of corporate M&A transactions ranging from the sale of privately held/family-owned businesses to complex, multi-jurisdictional acquisitions leveraging off the benefits afforded by Canada's expansive tax treaty network. We regularly advise clients on the tax consequences of international corporate divestitures, vertical and horizontal amalgamations, wind-ups, "exchangeable share" transactions in connection with the acquisition of domestic corporations by foreign-based enterprises and worldwide business-line asset purchases. We have also developed significant expertise in devising tax-minimizing financing structures for virtually all types of M&A transactions, along with repatriation strategies that allow future capital and income flows to be returned to foreign investors on a tax-efficient basis.
international tax planning (inbound & outbound)
McMillan is a recognized leader in developing innovative and efficient methods to minimize the Canadian tax imposed on foreign investors. We also have extensive experience in developing outbound investment structures that permit Canadian residents to repatriate income and gains from foreign investments in a tax efficient manner. We are at the forefront of the legal community in devising strategies to effectively manage the implications of new tax legislation.
public and private investment, venture capital and hedge funds
Our Tax Group plays an integral role in the firm's investment fund, venture capital and hedge fund practice. We advise investment funds, their advisors and underwriters on all phases of a fund's lifecycle, including planning and developing innovative tax efficient vehicles and investment structures, bringing products to market, advising on a fund's ongoing transactions and merging or winding-up.
charities and not-for-profit entities
We help clients establish not-for-profit entities and charitable organizations and foundations and obtain registered charitable status from the Canada Revenue Agency. We advise charities and not-for-profit organizations on corporate/commercial issues, governance matters, regulatory and compliance issues, including tax-related issues, with a view to maintaining charitable or non-profit status under the Income Tax Act (Canada). Acting as a director of a not-for-profit organization or a charity carries onerous fiduciary responsibilities and our advice is invaluable in minimizing risk for the organization and the directors personally.
Publications / Presentations
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