Counsel

Éric Gélinas is a member of the Business law group in Lavery’s Montréal office. He assists businesses with complex tax reorganizations and the tax aspects of national and cross-border mergers and acquisitions. He is also interested in the tax aspects of estate planning and inter-generational transfers of businesses.

Education

• Master’s Degree in taxation (M.Fisc.), Université de Sherbrooke, 1995
• Master of Laws (LL.M.), Université Laval, 1994
• LL.B., Université Laval, 1992

Significant Accomplishments

Mr. Gélinas’s main areas of expertise are corporate tax planning, taxation of corporation reorganizations, and the tax aspects of mergers and acquisitions. 

Mr. Gélinas is also a tenured professor in the tax department of the École de gestion de l’Université de Sherbrooke, where he teaches the taxation of corporate reorganization in the master’s (M. Fisc.) program. He is frequently called upon to speak and write articles on the subject of taxation.

Publications and lectures

• Mise à jour et Revue des règles relatives à l'alinéa 55(3)(a) de la Loi de l'impôt sur le revenu (Canada), APFF, 2014 Annual convention
• Règles sur les biens évalués à la valeur du marché détenus par les institutions financières: comment s'y retrouver? Revue de l'APFF, vol.33
• Aspects fiscaux du décès de l'associé, Colloque sur l'impôt au décès, CCH, June 2013
• Sociétés en situation d'insolvabilité - Aspects fiscaux à considérer, Revue de l'APFF, vol. 32
• L’Article 55 et les réorganisations papillons, CCH, 2012
• Développements récents sur les sociétés associées (Recent developments concerning affiliated corporations), journées d’étues fiscaleds, CTF, June 9, 2011
• Conference on recent developments in Canadian case law concerning permanent establishments and the allocation of profits under tax agreements, International Association of Young Lawyers, Barcelona, February 2011
• Jurisprudence récente (Recent case law), Technical seminar, CTF, June 2008
• Acquisition d’entreprises canadiennes par des non-résidents, structures et considérations fiscales canadiennes (Acquisitions of Canadian businesses by non-residents, structures and Canadian tax considerations), Technical seminar, CTF, February 2008
• Règles sur les minimisations de pertes (Stop-loss rules), Technical seminar, CTF, March 2005
• Considérations fiscales relatives aux modes de rémunération pour les employés clés (Tax considerations relating to methods of compensating key employees), APFF, 2005 Annual convention
• Considérations fiscales relatives à l’introduction d’employés dans l’actionnariat (Tax considerations relating to employees becoming shareholders), APFF, 2004 Annual convention
• Aspects fiscaux relatifs aux conventions entre actionnaires (Tax aspects of shareholder agreements), APFF, 2002 Annual convention
• Retrait et arrivée d’un associé et dissolution d’une société de personnes (Withdrawals and arrivals of partners and dissolutions of partnerships), Revue de planification fiscale et successorale, Vol. 20, n^o 2, 1998

Professional Associations
Member of the Canadian Tax Foundation (CTF)
Member of the International Fiscal Association (IFA)
Member of the Association de planification fiscale et financière (APFF)

Seminars/ Presentation
Développements récents sur les sociétés associées (Recent developments concerning affiliated corporations), journées d’études fiscales, CTF, June 9, 2011.
Conference on recent developments in Canadian case law concerning permanent establishments and the allocation of profits under tax agreements, International Association of Young Lawyers, Barcelona, February 2011.
Jurisprudence récente (Recent case law), Technical seminar, CTF, June 2008.
Acquisition d’entreprises canadiennes par des non-résidents, structures et considérations fiscales canadiennes (Acquisitions of Canadian businesses by non-residents, structures and Canadian tax considerations), Technical seminar, CTF, February 2008.
Règles sur les minimisations de pertes (Stop-loss rules), Technical seminar, CTF, March 2005.
Considérations fiscales relatives aux modes de rémunération pour les employés clés (Tax considerations relating to methods of compensating key employees), APFF, annual convention 2005.
Considérations fiscales relatives à l’introduction d’employés dans l’actionnariat (Tax considerations relating to employees becoming shareholders), APFF, annual convention 2004.
Aspects fiscaux relatifs aux conventions entre actionnaires (Tax aspects of shareholder agreements), APFF, annual convention 2002.
Retrait et arrivée d’un associé et dissolution d’une société de personnes (Withdrawals and arrivals of partners and dissolutions of partnerships), revue de planification fiscale et successorale, Vol. 20, no 2, 1998.

Professional Activities and Experience
Assistant professor at the accounting and taxation sciences department of the Faculté d’administration de l’Université de Sherbrooke, Longueuil campus.

• Sale of a Business: New Tax Planning Option

  By Éric Gélinas, Luc Pariseau, Éric Gélinas, Etienne C. Laplante |June 2020

• Resumption of Mergers and Acquisitions: What May Change After the Crisis

  By Éric Gélinas |June 2020