Areas of practice
Audrey Gibeault is a member of the firm’s Business law group. She specializes in tax law and advises various sizes of company, from family businesses to multinationals, primarily in the fields of reorganization, acquisitions, and sales.
Ms. Gibeault also specializes in private investment fund taxation, including legal structures to accommodate residents and non-residents of Canada. She regularly carries out complex mandates related to consumer taxes. She is also knowledgeable about Canadian and international tax issues that may apply to non-resident individuals and corporations.
At the 2012 conference of the Association de planification fiscale et financière (APFF), Ms. Gibeault gave a talk on Canadian rules applicable to Canadian firms doing business abroad.
- Tax advisor in the creation of three private Canadian infrastructure investment funds and a U.S. infrastructure investment fund established as public-private partnerships managed by Fiera Axium Infrastructure and the closing of subscriptions in the capital of those funds totalling more than C$1 billion
- Advisor to the Black Diamond Capital Management private investment fund in the asset acquisition of the White Birch Paper company (transaction valued at C$236 million) and the establishment of their tax affairs in Quebec including corporate taxes, GST, QST, and payroll deductions
- Tax advisor to the CH Group (owner of the Montreal Canadiens) regarding its indirect acquisition of the share capital of Équipe Spectra and subsidiaries (which operate Spectra Musique, the Metropolis concert hall in Montreal, and Spectra Marketing). Équipe Spectra developed the Montreal International Jazz Festival, the Francofolies de Montréal, and Montréal en lumière.
- Represent foreign clients wishing to do business in Canada
- Advise a large SME regarding the restructuring of its activities and the optimization of its tax structure, including the creation of a trust
- Represent several U.S. companies doing business in Canada or acquiring companies
- Advisor in the reorganization of family businesses to transfer them to the next generation or to members of the management team
- Represent several clients and a large municipality in voluntary disclosure to rectify the tax situation of taxpayers
- Advise a group of Korean companies in dismantling their Canadian structure using a tax “bump”
Publications and talks
- Speaker, Règles canadiennes qui s’appliquent à des sociétés canadiennes faisant affaires à l’étranger,2012 conference of the Association de planification fiscale et financière (APFF)
- Co-speaker at a webinar for managers of Quebec municipalities on tax errors and traps to be avoided, Montréal, 2013
- Author, “Unexpected Application of Part XII.2 Tax to a Canadian Personal Trust,” Canadian Tax Focus, May 2013
- Co-author, “Financement d’opérations à l’étranger,” 2010 Journée d’études fiscales, Association canadienne d’études fiscales, 2010
- HEC Montréal, B.A. in business administration (2006)
- HEC Montréal, graduate diploma in public accounting, (2007)
- Chartered Accountants' Uniform Final Examination (2007)
- Université de Sherbrooke, M.A. in taxation, (2009)
- Université de Montréal, L.L.B., (2010)
- Member of the Ordre des comptables professionnels agréés du Québec (CPA-CA) since 2010
- Member of the Barreau du Québec since 2011
- Member and collaborator of the Professional development committee of the Association of Quebec Women in Finance - since 2014
- Founding member of the Young Philanthropists Circle of the Montreal Museum of Fine Arts (2012-2013)
- Member and collaborator of the Succession committee of the Association de planification fiscale et financière (APFF) – since 2010
- Member of the Canadian Tax Foundation (CTF)
- Member of the Young Directors Committee of the Institute for governance of private and public organizations (IGOPP)
- Member of the board of directors of the Montreal Youth Symphony Orchestra (2011-2013)
Publications by Audrey Gibeault
- Katherine Athanasopoulos , Martin Bédard , Audrey Gibeault and Luc Pariseau