Mark is a tax partner and leads Osler’s tax group in Montréal. He is the past Chair of the Canadian Tax Foundation (Canada’s leading organization for tax professionals) having occupied the office of chair of the Board of Governors of the CTF in 2019. Mark is also co-editor of the Corporate Tax Planning feature of the Canadian Tax Journal published by the CTF.
Mark frequently advises on important business transactions and critical tax disputes. His practice is broad based, focusing on domestic and international tax-planning, cross-border and domestic mergers and acquisitions, corporate reorganizations, financings and tax dispute resolution. Mark has extensive experience in advising Canadian and foreign multi-national corporations, private equity funds, venture capital funds and privately owned businesses. Mark also has significant expertise in advising private family enterprises and family offices on succession and estate planning.
Mark is recognized as one of Canada’s preeminent tax lawyers. He was named “Lawyer of the Year” for 2019 by Best Lawyers in Canada and he is consistently recognized as a leading lawyer in Chambers Global, Lexpert, The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada and The Lexpert Guide to Leading US/Canada Cross-Border Corporate Lawyers in Canada, International Who’s Who of Corporate Tax Lawyers, Best Lawyers in Canada for Corporate Tax, Trusts & Estates, among others. Furthermore, he has been recognized as an Academician by The International Academy of Estate and Trust Law.
Mark is a frequent speaker and author having published numerous papers on a range of topics including corporate tax, tax litigation and estate planning. Mark has the distinction of being awarded the Douglas J Sherbaniuk distinguished writing award for his paper “Subsection 55(2): Then and Now” delivered at the 2012 annual CTF conference. He is also currently editor-in-chief of the Corporate Groups & Structures Journal.
Representative Work
- General Motors Corporation
General Motors Corporation in its joint venture with Lithium Americas Corp.
- Battery Ventures
Battery Ventures in its $150 million acquisition of TrueContext Corporation
- Philip Fayer, founder, CEO and significant shareholder of Nuvei Corporation
Philip Fayer, founder, CEO and significant shareholder of Nuvei Corporation, in proposed take private transaction of Nuvei Corporation valued at USD $6.3 billion
- WT Microelectronics
WT Microelectronics in its acquisition of Future Electronics for USD$3.8 billion
- Prospector Capital Corp.
Prospector Capital Corp. in its business combination with LeddarTech for US$ 348 million
- General Motors Co.
General Motors Co. in its US$650 million equity investment in Lithium Americas Corp.
- Nasdaq
Nasdaq in its acquisition of Metrio
- Circle Cardiovascular Imaging
Circle Cardiovascular Imaging in its strategic investment from Thoma Bravo
- BBH Capital Partners
BBH Capital Partners in its $120 million investment in Synex Group insurance
- Deerfield Specialty Papers Inc.
Deerfield Specialty Papers in connection with the sale of Glassine Canada to Nordic Paper Holding.
- L Brands
L Brands in its separation of Bath & Body Works and Victoria's Secret Canada
- Fresche Solutions
Fresche Solutions in its acquisition by American Pacific Group
- Bristol Myers Squibb
Bristol Myers Squibb in its acquisition of Forbius
- TPG
TPG in its submission of a stalking horse bid for Cirque du Soleil’s assets in partnership with Fosun, Caisse de dépôt et placement du Québec and Investissement Québec
- Eurazeo
Eurazeo in its equity investment in Herschel Supply Co.
- Smooch Technologies Holding ULC
Smooch Technologies Holdings ULC in its acquisition by Zendesk, Inc.
- McCall MacBain Foundation
McCall MacBain Foundation in the establishment of a $200 million scholarship fund for studies at McGill
- L Brands
L Brands with its sale of the La Senza business to Regent LP
- Nasdaq, Inc.
Nasdaq, Inc. in connection with the sale of its Public Relations Solutions and Digital Media Services Businesses to West Corporation for approximately US$335 million
- EMcision Limited
EMcision Limited in its sale to Boston Scientific Corporation
- Blockstream Corporation
Blockstream Corporation in its $21 million seed round financing
- Concentric Agriculture Inc.
Concentric Agriculture Inc. (previously: Inocucor Technologies Inc.), in connection with the first tranche closing of a Series B financing led by TPG ART
- Luxury Retreats International Inc.
Represented Luxury Retreats International Inc. in its acquisition by Airbnb Inc.
- DalCor Pharma UK Ltd.
Dalcor Pharma in its $150 million of Series A and B preferred share financings.
- H.I.G. Growth Partners, LLC
Canadian counsel to H.I.G. Growth Partners, LLC in connection with its strategic investment in ConvertStar Incorporated dba Go2mobi
Mergers and Acquisitions/Arrangement Transactions
<!–
- General Motors Co. in its US$650 equity investment in Lithium Americas Corp.
- Nasdaq in its acquisition of Metrio
- L Brands in its separation of Bath & Body Works and Victoria's Secret Canada
- Circle Cardiovascular Imaging in its strategic investment from Thoma Bravo
- BBH Capital Partners in its $120 million investment in Synex Group insurance
- Deerfield Specialty Papers in connection with the sale of Glassine Canada to Nordic Paper Holding
- Fresche Solutions in its acquisition by American Pacific Group
- Bristol Myers Squibb in its acquisition of Formation Biologics Inc. (Forbius)
- TPG in its submission of a stalking horse bid for Cirque du Soleil’s assets in partnership with Fosun, Caisse de dépôt et placement du Québec and Investissement Québec
- Eurazeo in its equity investment in Herschel Supply Co.
- Smooch Technologies Holdings ULC in its acquisition by Zendesk, Inc
- L Brands with its sale of the La Senza business to Regent LP
–>
- EMcision Limited in its sale to Boston Scientific Corporation
- Nasdaq, Inc. in connection with the acquisition of its Public Relations Solutions and Digital Media Services by West Corporation
- Luxury Retreats International Inc. in connection with its acquisition by Airbnb
- Pandora in its acquisition of TicketFly Inc.
- Dalcor Pharma in its $200 million of Series A and B preferred share financings
- TPG Capital LP in connection with its recent agreement to form a partnership (with Fosun, Caisse de Dépôt and Guy Laliberté) and to acquire the Cirque du Soleil (the largest private equity deal in Quebec in 2015)
- Blockstream Corporation in its seed round financing
- DAVIDsTEA in its Initial Public Offering and Listing on the NASDAQ
- Canadian counsel to H.I.G. Growth Partners, LLC in connection with its strategic investment in ConvertStar Incorporated dba Go2mobi
- MEGA Brands, in connection with its US$460 million acquisition by Mattel
- DataWind Inc., in connection with its initial public offering and listing on the Toronto Stock Exchange
- Pure Energies Group Inc., a U.S. and Canada residential solar industry leader in the critical area of web-based customer acquisition, in relation to its sale to NRG Energy, Inc., a company listed on the New York Stock Exchange with a market capitalization of approximately $10 billion
- POSCO of Korea and China Steel Corporation of Taiwan in their $1.1 billion investment in ArcelorMittal Mines Canada’s iron ore mine business
Corporate Finance
- McCall MacBain Foundation in the establishment of a $200 million scholarship fund for studies at McGill
- Inocucor Technologies Inc. in its Series B financing led by TPG Alternative and Renewable Technologies Partners, L.P.
- Canadian counsel to the initial purchasers in connection with the secondary private placement by CDP Capital d’Amérique Investissements Inc., a subsidiary of Caisse de dépôt et placement du Québec, of $305 million convertible unsecured subordinated debentures of Quebecor Inc.
General Motors Corporation in its joint venture with Lithium Americas Corp.
Battery Ventures in its $150 million acquisition of TrueContext Corporation
Philip Fayer, founder, CEO and significant shareholder of Nuvei Corporation, in proposed take private transaction of Nuvei Corporation valued at USD $6.3 billion
WT Microelectronics in its acquisition of Future Electronics for USD$3.8 billion
Prospector Capital Corp. in its business combination with LeddarTech for US$ 348 million
- General Motors Co.
General Motors Co. in its US$650 million equity investment in Lithium Americas Corp.
- Nasdaq
Nasdaq in its acquisition of Metrio
- Circle Cardiovascular Imaging
Circle Cardiovascular Imaging in its strategic investment from Thoma Bravo
- BBH Capital Partners
BBH Capital Partners in its $120 million investment in Synex Group insurance
- Deerfield Specialty Papers Inc.
Deerfield Specialty Papers in connection with the sale of Glassine Canada to Nordic Paper Holding.
- L Brands
L Brands in its separation of Bath & Body Works and Victoria's Secret Canada
- Fresche Solutions
Fresche Solutions in its acquisition by American Pacific Group
- Bristol Myers Squibb
Bristol Myers Squibb in its acquisition of Forbius
- TPG
TPG in its submission of a stalking horse bid for Cirque du Soleil’s assets in partnership with Fosun, Caisse de dépôt et placement du Québec and Investissement Québec
- Eurazeo
Eurazeo in its equity investment in Herschel Supply Co.
- Smooch Technologies Holding ULC
Smooch Technologies Holdings ULC in its acquisition by Zendesk, Inc.
- McCall MacBain Foundation
McCall MacBain Foundation in the establishment of a $200 million scholarship fund for studies at McGill
- L Brands
L Brands with its sale of the La Senza business to Regent LP
- Nasdaq, Inc.
Nasdaq, Inc. in connection with the sale of its Public Relations Solutions and Digital Media Services Businesses to West Corporation for approximately US$335 million
- EMcision Limited
EMcision Limited in its sale to Boston Scientific Corporation
- Blockstream Corporation
Blockstream Corporation in its $21 million seed round financing
- Concentric Agriculture Inc.
Concentric Agriculture Inc. (previously: Inocucor Technologies Inc.), in connection with the first tranche closing of a Series B financing led by TPG ART
- Luxury Retreats International Inc.
Represented Luxury Retreats International Inc. in its acquisition by Airbnb Inc.
- DalCor Pharma UK Ltd.
Dalcor Pharma in its $150 million of Series A and B preferred share financings.
- H.I.G. Growth Partners, LLC
Canadian counsel to H.I.G. Growth Partners, LLC in connection with its strategic investment in ConvertStar Incorporated dba Go2mobi
Mergers and Acquisitions/Arrangement Transactions
- <!–
- General Motors Co. in its US$650 equity investment in Lithium Americas Corp.
- Nasdaq in its acquisition of Metrio
- L Brands in its separation of Bath & Body Works and Victoria's Secret Canada
- Circle Cardiovascular Imaging in its strategic investment from Thoma Bravo
- BBH Capital Partners in its $120 million investment in Synex Group insurance
- Deerfield Specialty Papers in connection with the sale of Glassine Canada to Nordic Paper Holding
- Fresche Solutions in its acquisition by American Pacific Group
- Bristol Myers Squibb in its acquisition of Formation Biologics Inc. (Forbius)
- TPG in its submission of a stalking horse bid for Cirque du Soleil’s assets in partnership with Fosun, Caisse de dépôt et placement du Québec and Investissement Québec
- Eurazeo in its equity investment in Herschel Supply Co.
- Smooch Technologies Holdings ULC in its acquisition by Zendesk, Inc
- L Brands with its sale of the La Senza business to Regent LP
- EMcision Limited in its sale to Boston Scientific Corporation
- Nasdaq, Inc. in connection with the acquisition of its Public Relations Solutions and Digital Media Services by West Corporation
- Luxury Retreats International Inc. in connection with its acquisition by Airbnb
- Pandora in its acquisition of TicketFly Inc.
- Dalcor Pharma in its $200 million of Series A and B preferred share financings
- TPG Capital LP in connection with its recent agreement to form a partnership (with Fosun, Caisse de Dépôt and Guy Laliberté) and to acquire the Cirque du Soleil (the largest private equity deal in Quebec in 2015)
- Blockstream Corporation in its seed round financing
- DAVIDsTEA in its Initial Public Offering and Listing on the NASDAQ
- Canadian counsel to H.I.G. Growth Partners, LLC in connection with its strategic investment in ConvertStar Incorporated dba Go2mobi
- MEGA Brands, in connection with its US$460 million acquisition by Mattel
- DataWind Inc., in connection with its initial public offering and listing on the Toronto Stock Exchange
- Pure Energies Group Inc., a U.S. and Canada residential solar industry leader in the critical area of web-based customer acquisition, in relation to its sale to NRG Energy, Inc., a company listed on the New York Stock Exchange with a market capitalization of approximately $10 billion
- POSCO of Korea and China Steel Corporation of Taiwan in their $1.1 billion investment in ArcelorMittal Mines Canada’s iron ore mine business
–>
Corporate Finance
- McCall MacBain Foundation in the establishment of a $200 million scholarship fund for studies at McGill
- Inocucor Technologies Inc. in its Series B financing led by TPG Alternative and Renewable Technologies Partners, L.P.
- Canadian counsel to the initial purchasers in connection with the secondary private placement by CDP Capital d’Amérique Investissements Inc., a subsidiary of Caisse de dépôt et placement du Québec, of $305 million convertible unsecured subordinated debentures of Quebecor Inc.
Latest Insights
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Osler Update Apr 30, 2024
Transfer Pricing 2024: Law and Practice
The federal government has plans to update the rules that govern transfer pricing — the pricing one branch or division or group of a company...
Read more -
Webinar Apr 18, 2024
Canadian Tax Law Insights: The 2024 federal budget and its implications for Canadian businesses
Our National Tax Group lead an in-depth discussion of the 2024 federal budget and what it means for your business.
Read more -
Osler Update Jan 17, 2022
Trust beneficiary reporting deferred for one year
The CRA has announced that it will not require trusts to comply with the proposed beneficial ownership and controlling person disclosure rules that...
Read more -
Osler Update Feb 19, 2020
Treaty exempt gain by Luxembourg holding company upheld by Federal Court of Appeal
The Federal Court of Appeal confirmed that a Luxembourg holding company was entitled to a capital gains exemption under the Canada-Luxembourg tax...
Read more
Awards and Recognition
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The Canadian Legal Lexpert Directory : Recognized in Corporate Tax
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Chambers Canada: Canada’s Leading Lawyers for Business: Recognized in Tax
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Chambers Global: The World’s Leading Business Lawyers: Recognized in Tax
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Chambers High Net Worth – Canada: Recognized in Private Wealth Law
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The Canadian Legal Lexpert Directory: Recognized in Corporate Tax; Québec’s top corporate tax lawyers in 2021; Estate & Personal Tax Planning – Estate & Tax Planning
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The Lexpert Guide to the Leading US/Canada Cross-Border Corporate Lawyers in Canada: Recognized in Corporate Tax
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The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada: Recognized in Corporate Tax
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Best Lawyers in Canada: Recognized in Trusts and Estates; Tax Law
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Legal 500: recognized as a Recommended Lawyer, Tax
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International Tax Review: Recognized as a Tax Leader
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Who’s Who Legal: Recognized in Corporate Tax – Advisory, Tax – Controversy, Recognized in Private Client (International), Tax – Advisory, Tax – Controversy; Private Client (Canada), Corporate Tax
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Who’s Who Legal Thought Leaders: Global Elite: Recognized in Private Client; Corporate Tax
Media Mentions
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Osler News Jul 18, 2024
Mark Brender ranked in the Chambers High Net Worth Guide
Osler is proud to announce that Mark Brender was recognized in the 2024 Chambers High Net Worth Guide 2024: Canada. Chambers and Partners...
Read more -
Osler News Jan 9, 2024
34 Osler lawyers recognized in 2024 Lexpert/American Lawyer Guide to Leading 500 Lawyers in Canada
Osler is pleased to announce that 34 of our lawyers have been recognized in the 2024 edition of the Lexpert/American Lawyer Guide to the Leading 500...
Read more -
Osler News Aug 25, 2023
Osler recognized as a Tier 1 firm in ITR’s World Tax Guide 2024
Osler is proud to once again be recognized as a Tier 1 firm in the 2024 edition of the International Tax Review’s World Tax guide. Additionally, 19...
Read more -
Osler News Apr 19, 2023
42 Osler lawyers recognized by Lexpert as leaders in Finance and M&A
Osler is proud to announce 42 of our lawyers have been recognized as leaders in the Lexpert Special Edition: Finance and M&A 2023.
Read more
Speaking and Writing
Speaking Engagements
The impact of recent cases and other developments on dealing with tax authorities and resolving tax disputes
Read moreCanadian Tax Law Insights: The 2024 federal budget and its implications for Canadian businesses
Read moreCurrent assessing trends: What are the latest targets of the Canadian and Québec tax authorities?
Read moreChambers 2024 Forum for Trusted Advisors to UHNW Families: Aggressive Tax Enforcement: You Can Run but Cannot Hide
Speaker, May 15, 2024
Canadian Bar Association Tax Law for Lawyers: Corporate Distributions
Speaker, May 27, 2024
Senior Tax Practitioners Institute Forum
Speaker, October 25, 2024
Senior Estates & Trusts practitioners Forum
Speaker, October 27, 2024
Published Work
- Mark is editor-in-chief of Thomson Reuter’s the Corporate Structures and Groups Journal, a journal devoted to the tax aspects of structuring and restructuring corporations and other business entities (1999-present).
- Mark is on the editorial board of the Personal Tax and Estate Planning Journal published by Thomson Reuters.
- Transfer Pricing 2024 – Canada, Global Practice Guides, Chambers and Partners, April 11, 2024 (co-authored with Edward Rowe, Amanda Heale and Kaitlin Gray).
- Corporate Distributions, CBA Tax Law for Lawyers, June 2021.
- A New Age of Transparency, STEP 2020 Speakers’ Series, September 2020.
- Section 55, Osgoode LLM Advanced Corporate Tax Topics II, August 2020.
- Section 55: The Never-Ending Story, 71st Annual Tax Conference of the Canadian Tax Foundation, 2019.
- Misrepresentation and Gross Negligence Penalties, 33rd Annual Senior Tax Practitioners’ Institue, October 2019.
- Potpourri of Recent Developments and Topical Tax Issues, Provence Conference, September 2019.
- Corporate Distrubutions, Canadian Bar Association, May 2019.
- Estate Planning and Trusts – Tax on Split Income, Canadian Tax Foundation, May 2019.
- CRA liability for abusive audit, Cidel Provence Conference, September 2018.
- Tax Law For Lawyers – Corporate Distributions, Canadian Bar Association, Niagara-on-the-Lake, May 28, 2018.
- Introduction to Estate Planning, Clerks of the Tax Court of Canada, Ottawa, March 7, 2018.
- Importance of Paid-Up Capital, Queen’s University Law School, February 5, 2018.
- Butterfly Spin-off, Transactions Queen’s University Law School, February 5, 2018.
- Selected Recent Developments of Interest to Estate and Trust Practitioners, STEP Montreal, January 11, 2018.
- Recent Developments and Selected Issues in Taxation, Accoutants Study Group, December 12, 2017.
- Rectification and Other Equitable Remedies Post-Fairmont/Jean Coutu, 31st Annual Senior Tax Practitioners’ Institute, Langdon Hall, October 25-27, 2017.
- Tax Planning Using Private Corporations: Analysis and Discussion with Finance – Surplus Stripping, Canadian Tax Foundation, July 18, 2017.
- CBA Tax Law for Lawyers: Corporate Distributions, June 5, 2017.
- Montreal Senior Tax Practitioners: Subsection 55(2) – Recent CRA Views and Practical Examples, February 23, 2017.
- “New” Section 55 & Butterfly Reorganizations – Practical Examples to Identify Challenges and Opportunities, Canadian Tax Foundation, February 10, 2017.
- Practitioners’ Forum Annual CTF Conference Report 2015, 1:1-23.
Credentials
Education
- McGill University, LL.B./B.C.L.
- McGill University, B.A.
Languages
- English
- French
Professional Affiliations
- The International Academy of Estate and Trust Law (recognized Academician)
- Canadian Tax Foundation (member of its executive committee)
- International Fiscal Association (member of council)
- Association de planification fiscale et financière (APFF)
- Canadian Bar Association
- Association du Barreau du Québec