Matias  Milet

Matias Milet

Associé, Fiscalité

Personne-ressource: Chaînes de blocs

Personne-ressource: Investissement privé et investissement des caisses de retraite


tél.: 416 862-6648



    • Counsel to Manulife Financial Corporation in its $4-billion acquisition of the Canadian-based operations of Standard Life plc. The deal combines Manulife, one of the largest insurance companies in the world, and Standard Life Canada, the country’s fifth-largest insurer.
    • Goldman Sachs & Co in cross-border financial instrument transactions.
    • Goldman Sachs Asset Management in the establishment of Canadian pooled investment funds.
    • Canadian asset manager in a cross-border business restructuring involving delegation of investment management to non-resident sub-advisor.
    • Canadian life insurer in resolving complex and large-scale tax filing error.
    • Oxford Realty Corporation in its purchase of Brookfield Properties Ltd.’s interest in TD Canada Trust Tower.
    • General Electric in internal corporate reorganizations.

  • Douglas Sherbaniuk Distinguished Writing Award, Canadian Tax Foundation, 2007

  • Law Society of Upper Canada
  • State Bar of New York
  • Canadian Tax Foundation
  • Canadian Bar Association, Ontario

  • Hybrid Foreign Entities, Uncertain Domestic Categories: Treaty Interpretation Beyond Familiar Boundaries, 59:1 Cdn Tax J. 25 (2011).
  • When Is a ‘Nothing’ Something?  Canada’s Approach to Hybrid Entities Under the Canada-U.S. Treaty, 59:4 Tax Notes Int’l (2010).
  • Canada (chapter), Permanent Establishments, International Bureau of Fiscal Documentation (The Netherlands), April 2009.
  • New Limitations on Imposition of Interest Withholding Tax, Derivatives and Financial Instruments, March/April 2008 (co-authored with Amanda Heale).
  • Elimination of Canadian Withholding Tax on Interest Paid to Non-residents, Derivatives Financial Products Report, Volume 9, No. 9, May 2008 (co-authored with Amanda Heale).
  • Permanent Establishments Through Related Corporations Under the OECD Model Treaty, 55:2 Cdn Tax J. 289 (winner of Douglas Sherbaniuk Distinguished Writing Award).