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Paul Cabana Associé/Partner Montréal

Paul Cabana

Partner Fasken
Jurisdiction Québec, 2007
Language(s) French, English
Office(s) Montréal
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Overview

Paul Cabana’s practice focuses on tax law and covers both income tax and commodity taxes, including customs law.

Paul advises both Canadian and foreign businesses in the course of their various transactions and current operations, as well as in the context of disputes with the tax authorities.  He is regularly involved in mergers and acquisitions, corporate reorganizations, real estate transactions, audits, objections and appeals. Paul also helps employers navigate their tax obligations, particularly in a cross-border context.

Paul has developed extensive experience  with respect to commodity taxes, including the goods and services/harmonized sales tax (GST/HST) and the Quebec sales tax (QST), as well as customs issues. His knowledge and experience are evidenced by his successes in various commodity tax disputes.

Paul’s expertise in the area of commodity taxes was recognized in the Indirect Tax Leaders directory, published by the International Tax Review.

Achievements

Client Work

  • Carrefour Langelier acquired by Group Mach in a C$60 million transaction, [Deal - Carrefour Langelier], This transaction is ranked amongst the 10 most important commercial real estate transaction of 2020.
  • CDPQ invests C$5 million in Monarch Gold to support the potential re-opening of the Beaufor Mine, [Deal - Caisse de dépôt et placement du Québec], On May 7, 2020, Monarch Gold Corporation announced that it has signed an agreement with the Caisse de dépôt et placement du Québec (CDPQ) to sell a 3% net smelter return royalty on gold production at the Beaufor mine for $5 million. The $5 million will be payable to Monarch in two installments: $...
  • Caisse de Dépôt et Placement du Québec acquires Plenary Americas, [Deal - Caisse de dépôt et placement du Québec], On March 12, 2020, CDPQ acquired the operating business, as well as a controlling stake in the public-private partnership portfolio of Plenary Americas, a leading investor, developer, and operator of public infrastructure in North America. Plenary Americas is a long-term investor, sponsor and ope...
  • Stella-Jones acquires Shelburne Wood Protection, [Deal - Stella-Jones Inc.], On April 1, 2019, Stella-Jones Inc. completed the acquisition of substantially all of the assets of Shelburne Wood Protection Ltd., located in Shelburne, Ontario. The Shelburne plant specializes in the treatment of residential lumber. Stella-Jones is a leading producer and marketer of pressure tr...
  • Air Canada completes acquisition of Aimia’s Aeroplan loyalty business, [Deal - Air Canada], Fasken represented Air Canada in the successful closing of its purchase of Aimia Inc.’s Aeroplan loyalty program in a transaction valued at approximately $2.4 Billion and the completion of a number of commercial agreements related to the new loyalty program of Air Canada with The Toronto-Dominion...
  • Advised on sale of COLO-D to Cologix, [Deal - COLO-D], On December 20, 2018, COLO-D, the largest hyperscale data center provider in Montréal, announced its sale to Cologix, a provider of network solutions, interconnections and network-neutral cloud-based data centers. This sale integrates COLO-D's hyperscale Montréal campuses into Cologix's substanti...
  • Cambrex Corporation acquires Halo Pharmaceuticals for US$425 million, [Deal - Cambrex Corporation], Cambrex Corporation (NYSE: CBM), a leading manufacturer of small molecule innovator and generic Active Pharmaceutical Ingredients (APIs), acquired Halo Pharma, a leading dosage form Contract Development and Manufacturing Organization (CDMO) located in Whippany, New Jersey and Mirabel, Québec, Can...
  • Intertape Polymer Group announces agreement to acquire Polyair Inter Pack, [Deal - Intertape Polymer Group], On July 18, 2018, Intertape Polymer Group Inc. (IPG) announced that it had entered into a definitive agreement to acquire 100% of the outstanding equity value in Polyair Inter Pack Inc. (Polyair) for total cash consideration of approximately $146 million. IPG is a recognized leader in the develo...
  • Club Med announces the opening of the first Club Med Village in Canada, [Deal - Club Med], On November 2, 2017, Club Med and Groupe le Massif announced a $120 million investment for the purpose of building a 300 room, 4-Trident class facility with a 5-Trident luxury space at Massif de Charlevoix.   According to operating forecasts, the project is expected to create 325 direct and 40...

Career & Education

Education

  • LLM, Taxation, HEC Montréal Université de Montréal
  • LLB McGill University
  • BCL McGill University

Memberships & Affiliations

  • Member, Quebec Bar
  • Member, Bar of Montreal
  • Member, Junior Bar Association of Montreal
  • Member, Association de planification fiscale et financière (APFF)
  • Member, Canadian Tax Foundation

Knowledge

Events

News

Publications

  • The Court of Appeal Limits the Tax Authorities' Exercise of Power to Require the Production of Documents, 8/23/2007
Bulletin The Court of Appeal Limits the Tax Authorities' Exercise of Power to Require the Production of Documents Beyond Results Bulletin

Speaking Engagements

  • Master’s Thesis: Overcharged Taxes and Reductions in Consideration: The Scheme Provided For in Section 232 E.T.A., 5/30/2016
  • Partnerships, 1/23/2012
Master’s Thesis: Overcharged Taxes and Reductions in Consideration: The Scheme Provided For in Section 232 E.T.A. Presented at 23rd Symposium on Commodity Taxes organized by Association de planification fiscale et financière (APFF) location location Estérel Hôtel Estérel
Partnerships Co-Speaker, APFF Course location location Montréal

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