Overview
Michael is a partner and co-head of the Tax Group at Goodmans.
His practice focuses on all aspects of income taxation that arise in corporate and commercial transactions, including public and private mergers and acquisitions, public offerings, financings, and corporate reorganizations. In addition to his transactional practice, he advises clients on structuring and implementing tax-efficient executive compensation plans.
Michael is recognized in the 2022, 2023 and 2024 editions of Best Lawyers: Ones to Watch in Canada for Tax Law.
Expertise
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Cross-Border and International Tax
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Executive Compensation
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Tax
Featured Work
Michael’s recent representative work includes acting for:
- Onex Corporation in its agreement to acquire WestJet Airlines Ltd. for CDN$5 billion
- Tricon Capital Group Inc. in its US$1.4 billion acquisition of Starlight U.S. Multi-Family No. 5 Core Fund
- Coeur Mining, Inc. in its US$250 million acquisition of JDS Silver Holdings Ltd. and its US$90 million acquisition of Northern Empire Resources Corp.
- Coca-Cola Canada Bottling Limited in its acquisition of The Coca-Cola Co.’s Canadian bottling business
- The Miller McAsphalt Group in its acquisition by Colas Canada Inc.
- Milestone Apartments REIT in its US$2.9 billion acquisition by Starwood Capital Group
- Invesque Inc. (formerly Mainstreet Health Investments Inc.) in its initial public offering and subsequent public offerings, its joint venture with Autumnwood Lifestyles Inc. and its various acquisitions, including its US$128 million acquisition of Mohawk Medial Properties REIT and its US$425 million acquisition of Care Investment Trust LLC
- Newmont Mining Corporation in its US$275 million acquisition of an interest in the Galore Creek Partnership
- Student Transaction Inc. in its US$1.1 billion acquisition by Caisse de dépôt et placement du Québec and Ullico Inc.
- Acasta Enterprises Inc. in its CDN$1.2 billion qualifying acquisition and concurrent CDN$160 million private placement
Awards & Recognition
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Best Lawyers in Canada Ones to Watch, Tax Law 2024
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Best Lawyers in Canada Ones to Watch, Tax Law 2023
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Best Lawyers in Canada Ones to Watch, Tax Law 2022
Credentials
Credentials
- Western University, J.D., 2012
- Laurentian University, B.B.A, 2008
Professional Affiliations
- Law Society of Ontario
- Canadian Tax Foundation
- International Fiscal Association
- Canadian Bar Association
- Ontario Bar Association
Call to Bar
- 2013 Ontario
Insights
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Acquisition Finance
In-Depth: Acquisition and Leveraged Finance - Edition 10 - Canada
David Nadler, David Wiseman, Dan Dedic, Caroline Descours, Michael Royal, Cathy Costa-Faria and Zhiyao Chen have co-authored the Canada Chapter in Lexology's In-Depth: Acquisition and Leveraged… -
Banking and Financial Services
The Lending and Secured Finance Review 8th Edition - Canada Chapter
Jean Anderson, David Wiseman, David Nadler, Caroline Descours, Michael Royal, Kyle Gerow and Cathy Costa-Faria co-authored the Canada Chapter of The Law Reviews' Lending and Secured Finance Review 8th… -
Environmental
Canadian Government to Broaden Canadian Exploration Expense and Extend Mineral Exploration Tax Credit
On March 1, 2015, the Canadian Government announced that it would broaden the definition of Canadian exploration expenses and extend the availability of the mineral exploration tax credit. These…
News & Events
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Private Equity and Venture Capital
100+ Goodmans lawyers recognized in The Best Lawyers in Canada: 2024 Edition
Goodmans is delighted to announce we have been recognized in the 2024 edition of The Best Lawyers in Canada with 101 lawyers ranked across 41 practice areas.Congratulations to Harry Radomski… -
Private Equity and Venture Capital
100+ Goodmans lawyers recognized in Best Lawyers in Canada: 2023 Edition
Goodmans is delighted to announce we have been recognized by the 2023 edition of Best Lawyers in Canada with 101 lawyers ranked across 41 practice areas.Congratulations to Dale H. Lastman, C… -
Goodmans lawyers included in the inaugural "Ones to Watch" list - Best Lawyers in Canada: 2022 Edition
We are delighted to announce 9 Goodmans lawyers are included in the inaugural “Ones to Watch” list. Tyler D'Angelo Kyle Gerow Andrew Harmes Hari Marcovici Michael Royal Karen Vadasz…