Manon Thivierge

Manon Thivierge

Partner, Tax

Key Contact: Private Client Taxation

Contact Information

mthivierge@osler.com

tel: 514.904.8198

Office

Montréal

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Areas of Expertise

Bar Admission

Québec, 1986

Education

  • University of Sherbrooke, LL.B.

Language(s)

French, English

Manon Thivierge focuses her practice on domestic and cross-border tax law and on tax planning and corporate reorganizations in particular. She regularly advises corporations, individuals and financial institutions on the tax consequences and issues related to mergers and acquisitions, financings, reorganizations and compensation of directors and officers as well as on estate planning. She also interacts with the tax authorities, requesting and obtaining the tax rulings necessary in complex transactions, and even proposing amendments to tax legislation.

Ms Thivierge is also lecturer of the course “Estate Planning” in the Master’s Program in Taxation at HEC Montréal.
Ms Thivierge is the author of numerous publications on tax matters, and frequently speaks on this subject.

She has been active in professional associations, including:

President of the Executive Committee of APFF (Association de planification fiscale et financière)

Former Chair of the Canadian Tax Foundation (2001) and a former Governor (1993-1996 and 1998-2002)

Former President of the tax section of the Canadian Bar Association for the province of Quebec (1995-1998)

Former member of the joint committee on taxation of the Canadian Bar Association and of the Canadian Institute of Chartered Accountants

Former member of the Canada Revenue Agency’s National Advisory Committee

Registered Trust and Estate Practitioner by the Society of Trust and Estate Practitioners (STEP)

  • SK On

    SK On in connection with an $1.2 billion investment with Ford and EcoPro BM in the Province of Québec

  • Marquis Imprimeur

    Marquis Imprimeur in its sale to Lakeside Book Company

  • Portage Ventures

    Portage in Nesto’s $80 million Series C financing round

  • Caisse de dépôt et Placement du Québec

    Caisse de dépôt et Placement du Québec in its $150 million equity investment

  • Québecor

    Québecor and its wholly-owned subsidiary Videotron Ltd. in their $2.85 billion acquisition of Freedom Mobile Inc. from Rogers Communications Inc. and Shaw Communications Inc.

    • Shareholders of Montreal Carbide Co. Ltd. and Abratech Inc. in connection with the sale of all of their share to GNAP, LLC. GNAP is a portfolio company of CenterOak Partners, LLC,  a Dallas-based private equity firm.

    • Amaya Inc. in its $150 Million Sales of Amaya (Alberta) Inc. (also known as Chartwell) and Cryptologic Limited to NYX Gaming Group Limited

  • Find More

  • Chambers Canada: Canada’s Leading Lawyers for Business: Recognized in Tax
  • Chambers Global: The World’s Leading Lawyers for Business: Recognized in Tax
    • "...has domestic and cross-border experience advising on corporate reorganizations, financings and M&A matters."
  • The Canadian Legal Lexpert Directory: Recognized in Corporate Tax; Québec’s top corporate tax lawyers in 2021; Estate & Personal Tax Planning
  • The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada: Recognized in Corporate Tax
  • Best Lawyers in Canada: Recognized in Director and Officer Liability Practice; Tax Law; Trusts and Estates
  • International Tax Review: Recognized in Women in Tax: as a Highly Regarded lawyer
  • Diamond Jubilee Medal: Recipient of Diamond Jubilee Medal of Queen Elizabeth II on the recommendation of the Canadian Tax Foundation for her contribution to the Canadian tax community
  • Canadian Tax Foundation: Recognized with a Lifetime Contribution Award

  • President of the Executive Committee of APFF (Association de planification fiscale et financière)
  • Canadian Bar Association
  • Canadian Tax Foundation
  • Fiscal and Financial Planning Association
  • International Fiscal Association (IFA)
  • Québec Bar
  • Society of Trust and Estate Practitioners (STEP)

Events

  • « Les aspects fiscaux reliés au financement corporatif », Journée d’études fiscales of the Canadian Tax Foundation, June 2014.
  • « Traitement fiscal des entités hybrides canadiennes et américaines », Annual Congress of the Fiscal and Financial Planning Association, October 2013.
  • « Les aspects fiscaux des contrats de financement », Advanced Conference on Financing and Securities of the Canadian Institute, Montreal, January 2013.
  • « Application du protocole aux entités hybrides canadiennes et américaines », Seminar on business reorganizations and commercial transactions of the Fiscal and Financial Planning Association, May 2011.
  • « Les écueils du nouvel article 56.4 L.I.R. sur les clauses restrictives », Annual Congress of the Fiscal and Financial Planning Association, October 2010.
  • « Les roulements » One-day Session of fiscal studies of the Canadian Tax Foundation, June 2010.
  • « Revue des principales modifications législatives et interprétations techniques » at the 185 Seminar – Purchase/Sale and business mergers of the Fiscal and Financial Planning Association, May 2009.
  • « Le régime d’épargne-actions II », Annual Congress of the Fiscal and Financial Planning Association, October 2009.

 

Publications

  • « Restrictive Covenants and Section 56.4: Traps for the wary »  in Report of Proceedings of the Sixty-Third Tax Conference, 2011 Conference Report (Toronto: Canadian Tax Foundation, 2012), 9:1-32.
  • « Les écueils du nouvel article 56.4 L.I.R. sur les clauses restrictives »  in the 2010 Congress (Montreal: Fiscal and Financial Planning Association, 2010); 17:1-301.
  • « Le régime d’épargne-actions II » in 2009 Congress  (Montreal: Fiscal and Financial Planning Association, 2009), 36:1-52.