Manon Thivierge

Manon Thivierge focuses her practice on domestic and cross-border tax law. She regularly advises public and private corporations as well as their shareholders on the tax consequences and issues related to mergers and acquisitions, financings, reorganizations and compensation of directors and officers as well as on estate planning. She also assists clients to structure their affairs in the most tax-efficient manner to benefit from the tax incentives available under the Canadian federal and provincial tax systems.

Ms. Thivierge was formerly a lecturer of the course “Estate Planning” in the Master’s Program in Taxation at HEC Montréal.

Ms. Thivierge is the author of numerous publications on tax matters, and frequently speaks on this subject.

She has been active in professional associations, including:

  • Former President of the Board of Directors (2019-2020) of APFF (Association de planification fiscale et financière)
  • Former Chair of the Canadian Tax Foundation (2001) and a former Governor
  • Former President of the tax section of the Canadian Bar Association for the province of Québec
  • Former member of the joint committee on taxation of the Canadian Bar Association and of the Canadian Institute of Chartered Accountants
  • Former member of the Canada Revenue Agency’s National Advisory Committee
  • Registered Trust and Estate Practitioner by the Society of Trust and Estate Practitioners (STEP)
  • Member of the liaison committees of the APFF with the Canada Revenue Agency and Revenu Québec

Representative Work


Awards and Recognition

  • Chambers Canada: Canada’s Leading Lawyers for Business: Recognized in Tax
  • Chambers Global: The World’s Leading Lawyers for Business: Recognized in Tax
    • "…has domestic and cross-border experience advising on corporate reorganizations, financings and M&A matters."
  • The Canadian Legal Lexpert Directory: Recognized in Corporate Tax
  • The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada: Recognized in Corporate Tax
  • Best Lawyers in Canada: Recognized in Director and Officer Liability Practice; Tax Law; Trusts and Estates
  • International Tax Review: Recognized in Women in Tax: as a Highly Regarded lawyer
  • Who's Who Legal Canada: Recognized in Corporate Tax
  • Diamond Jubilee Medal: Recipient of Diamond Jubilee Medal of Queen Elizabeth II on the recommendation of the Canadian Tax Foundation for her contribution to the Canadian tax community
  • Canadian Tax Foundation: Recognized with a Lifetime Contribution Award
  • Association de planification fiscale et financière (APFF)Emeritus volunteer of the year (2022-2023)

Media Mentions

  • 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...

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  • 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
  • Osler News May 4, 2022

    Osler shortlisted for three ‘Deal of the Year’ M&A Awards 2022

    Osler is proud to announce that we have been shortlisted for three “Deal of the Year” awards at the M&A Awards Gala 2022, reflecting our work...

    Read more
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Speaking and Writing

Speaking Engagements

speaker 19/5/2024
The impact of recent cases and other developments on dealing with tax authorities and resolving tax disputes
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speaker 05/10/2016
APFF Annual Conference
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speaker 08/6/2016
APFF Tax Symposium
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speaker 07/10/0008
APFF Annual Conference
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Published Work

Events

  • « Les aspects fiscaux reliés au financement corporatif », Journée d’études fiscales of the Canadian Tax Foundation, June 2014.
  • « Traitement fiscal des entités hybrides canadiennes et américaines », Annual Congress of the Fiscal and Financial Planning Association, October 2013.
  • « Les aspects fiscaux des contrats de financement », Advanced Conference on Financing and Securities of the Canadian Institute, Montreal, January 2013.
  • « Application du protocole aux entités hybrides canadiennes et américaines », Seminar on business reorganizations and commercial transactions of the Fiscal and Financial Planning Association, May 2011.
  • « Les écueils du nouvel article 56.4 L.I.R. sur les clauses restrictives », Annual Congress of the Fiscal and Financial Planning Association, October 2010.
  • « Les roulements » One-day Session of fiscal studies of the Canadian Tax Foundation, June 2010.
  • « Revue des principales modifications législatives et interprétations techniques » at the 185 Seminar – Purchase/Sale and business mergers of the Fiscal and Financial Planning Association, May 2009.
  • « Le régime d’épargne-actions II », Annual Congress of the Fiscal and Financial Planning Association, October 2009.
  •  

    Publications

    • « Restrictive Covenants and Section 56.4: Traps for the wary »  in Report of Proceedings of the Sixty-Third Tax Conference, 2011 Conference Report (Toronto: Canadian Tax Foundation, 2012), 9:1-32.
    • « Les écueils du nouvel article 56.4 L.I.R. sur les clauses restrictives »  in the 2010 Congress (Montreal: Fiscal and Financial Planning Association, 2010); 17:1-301.
    • « Le régime d’épargne-actions II » in 2009 Congress  (Montreal: Fiscal and Financial Planning Association, 2009), 36:1-52.


Credentials

Education

  • University of Sherbrooke, LL.B.

Languages

  • French
  • English

Professional Affiliations

  • APFF (Association de planification fiscale et financière)
  • Canadian Bar Association
  • Canadian Tax Foundation
  • International Fiscal Association (IFA)
  • Québec Bar
  • Society of Trust and Estate Practitioners (STEP)