Partner

Luc Pariseau is a partner and member of the Business law group, specializing in tax law.

In his practice, Mr. Pariseau has often been called upon to advise emerging companies, major corporations, family businesses, and non-profit organizations on Canadian and international tax matters.

Education

• M. fisc., Université de Sherbrooke, 1989
• LL.B., Université de Sherbrooke, 1986

Significant Accomplishments

Mr. Pariseau was also a lecturer for several years. Between 1990 and 1994, he gave courses on tax law related to real estate transactions at Université du Québec à Montréal, and, in 1996, he taught graduate students at HEC Montréal. A sought-after speaker, he regularly gives lectures on current tax issues.

Representative mandates

• Major projects for international clients in the energy and natural resources, securities, and entertainment sectors
• Large sales tax claims for insurance companies
• Represent U.S. firms doing business, or acquiring companies, in Canada
• Reorganize  family businesses to facilitate transfer to the next generation or to senior executives
• Estate and post-mortem planning for individuals with sizable assets and complex tax situations
• Planning and negotiating tax aspects of business acquisition and sale transactions and the drafting of related legal documents for high-valued companies
• Negotiations with tax authorities and objections to their position regarding income taxes, sales taxes, as well as other direct and indirect taxes

Professional and community activities

• Founding member and member of the board of directors of the Fondation l'air d'aller, an organization dedicated to improving the quality of life of people with cystic fibrosis 

Professional Associations
Canadian Bar Association
Fiscal and financial planning association
Canadian Tax Foundation
International Fiscal Association
Society of Trust and Estate Practitioners


Professional Activities and Experience
Accolades

• Best Lawyer 2016
• Best Lawyer 2017
• Best Lawyer 2018
• Best Lawyers 2019
• Best Lawyers 2020
• Best Lawyers 2021
• Best Lawyers 2022

• Payment to Non-Residents of Canada: How Can the Multilateral Instrument (MLI) be Applied?

  By Luc Pariseau, Michael Pageau |February 2021

• Sale of a Business: New Tax Planning Option

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

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

  By Luc Pariseau |June 2020

Additional Articles

• New Tax Provisions for Capital Gains and Stock Options
• Must You Collect and Remit Sales Taxes in the United States if You Do Business There?
• Must You Pay Taxes in the United States if You Do Business There?
• RRSPs: Do Your Really Know Your Way Around?
• The Taxation of Venture Capital Financing
• English title
• English title
• Carrying on Professional Activities and Limited Liability
• An Estate Plan for the Business Owner-Manager: Why and How
• English title
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 2
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 3
• Setting Up A Trust: An Attractive Solution For Your Asset Protection Needs
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 6
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 8
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 9
• Legal newsletter for business entrepreneurs and executives, Number 7
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 11
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 12
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 18
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 19
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 20
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 25
• Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 26
• Directors’ Liability
• The Quebec Government reaffirms its support for venture capital funds
• Federal budget and capital gain: Time for tax planning
• Substantial upcoming tax impact on investment funds’ management compensation
• The 2020-2021 Quebec Budget: New Measures to Promote Innovation!
• COVID-19: How to adapt your current tax planning?
• Resumption of Mergers and Acquisitions: What May Change After the Crisis
• Sale of a Business: New Tax Planning Option
• Court upholds deductibility of carrying charges
• International tax planning endorsed by the Court
• The tax system to the rescue of print media
• Payment to non-residents of Canada: How can the Multilateral Instrument (MLI) be applied?
• COVID-19: Anticipating Capital Gains, Wealth, Gift and Inheritance Taxes
• Pre‑ruling Consultation with the Canada Revenue Agency (CRA): a little‑known yet practical service
• The Canada Emergency Wage Subsidy: The Canada Revenue Agency takes action
• 2023 Quebec budget: tax holiday for investments in critical and strategic minerals
• Aircraft exports: Don’t let the luxury tax ground you! — Department of Finance Canada prepared to recommend relief
• Federal budget: Measures to support the development of renewable energies and technologies
• Tax opportunities under the Indian Act
• Test - Tax opportunities under the Indian Act