"100+ Goodmans lawyers across 43 practice areas ranked as among the best lawyers in Canada." - Best Lawyers in Canada 2022    
Goodmans Directory

Michael Royal


mroyal@goodmans.ca vCard
Bay Adelaide Centre - West Tower
333 Bay Street, Suite 3400
Toronto, ON M5H 2S7

Tel:   416.849.6021
Fax:   416.979.1234

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’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


Michael is recognized in the inaugural 2022 edition of Best Lawyers: Ones to Watch in Canada.  

Education University of Western Ontario (J.D., concentration in Business Law, 2012)
Laurentian University (B.B.A., specialization in Accounting, 2008)
Professional Affiliations

Law Society of Ontario
Canadian Tax Foundation
International Fiscal Association
Canadian Bar Association
Ontario Bar Association

Year of Call

2013 Ontario