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Mark Brender - International Tax Lawyer

Mark Brender

Partner, Taxation

Key Contact: Taxation


Contact Information

mbrender@osler.com

tel: 514.904.5777

Office

Montréal

Bar Admission

Québec, 1990

Education
  • McGill University, LL.B./B.C.L.
  • McGill University, B.A.
Language(s)
English, French

Mark is a tax partner and leads Osler’s tax group in Montréal. He is currently the Chair of Governors of the Canadian Tax Foundation (Canada’s leading organization for tax professionals) and is Chair of its executive committee. Mark frequently advises on some of the most important business transactions and most critical tax disputes. His practice is broad based, focusing on domestic and international tax-planning and dispute resolution. Mark actively advises on cross- border and domestic mergers and acquisitions, corporate reorganizations, spin- offs and financings. Mark has extensive experience in advising Canadian and foreign multi-national corporations, private equity funds, venture capital funds and privately owned businesses. He also advises individuals and private family enterprises 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 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. Mark has the distinction of being the only lawyer in Québec who is most frequently recommended and consistently recognized in both Corporate Tax and Estate & Tax Planning.

  • Smooch Technologies Holdings ULC

    Smooch Technologies Holdings ULC in its acquisition by Zendesk, Inc.

  • Mergers and Acquisitions/Arrangement Transactions

    • 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 $21 million 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.
  • Find More

Chambers

  • Chambers Global: The World’s Leading Business Lawyers 2014: Tax

Lexpert

  • The Canadian Legal Lexpert Directory, 2017-2019: Estate & Personal Tax Planning; Corporate Tax
  • The Lexpert Guide to the Leading US/Canada Cross-Border Corporate Lawyers in Canada, 2018: Corporate Tax
  • The Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada, 2018: Corporate Tax
  • Lexpert/Report on Business Corporate Special Edition, 2017: recognized as a Leading Lawyer

Best Lawyers

  • Best Lawyers in Canada: Trusts and Estates; Tax Law
  • Best Lawyers in Canada, 2019: "Lawyer of the Year", Trusts and Estates

Who’s Who Legal

  • Who’s Who Legal, 2019: International - Private Client
  • Who’s Who Legal, 2018: Tax - Advisory; Tax - Controversy
  • Who’s Who Legal, 2018: Canada - Private Client; Corporate Tax

Expert Guides

  • Expert Guides: The Legal Media Group Guides to the World’s Leading Lawyers, 2018: Tax

Legal 500

  • The Legal 500, 2019: Recommended Lawyer, Tax

  • Canadian Tax Foundation (Chair of the Board of Governors)
  • International Fiscal Association
  • Association de planification fiscale et financière (APFF)
  • Canadian Bar Association
  • Association du Barreau du Québec

Mark is a frequent author and speaker on tax matters including the following:

  • 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.
  • 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.
  • BCE-Nortel Butterfly Spin-off, 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.