Normand Royal - Miller Thomson LLP

Normand Royal
Partner | Montréal
514.871.5453
[email protected]
Biography
Normand Royal is a tax and business lawyer with extensive experience in mergers and
acquisitions and Canadian corporate law. He specializes in assisting European companies
looking to acquire private or public companies in North America or establish a direct
presence there. His role is to advise Canadian and European companies on how they can
improve their corporate and tax structures. He serves on the board of numerous Canadian
and European private companies.
Normand started his career at the Department of Finance Canada and joined Miller
Thomson’s Montreal office in 1985.
He teaches tax planning at the Université de Montréal Law Faculty and has been teaching
taxation, financial analysis and corporate law at the École du Barreau du Québec (Quebec
bar school) since 1985.
Professional achievements & leadership
Presentation on Canada’s Agreement on Internal Trade during the Ubifrance Canada
Seminar at Business France’s headquarters in Paris
Presentation on the Comprehensive Economic and Trade Agreement (CETA) between
the EU and Canada in Saguenay in March 2014, in Rivière-du-Loup in September
2014 and in Sept-Îles in November 2014
Speaker at Ubifrance Canada Day at the Senate of the French Republic in June 2013
Lecture on things to consider when selling a business, 2006 Annual Meeting, APFF
Participation in the Round Table on mergers and acquisitions, 1996 Annual Meeting,
APFF
Lecture on business and franchising, 1995 Annual Meeting, APFF
Lecture on corporate financing through preferred shares, APFF Seminar, 1991 Annual
Meeting
Traité de libre échange UE-Canada: Quel changements?, Conquérir, February 2015
PME au Canada: des implantations prometteuses, un contexte différent, Conquérir,
February 2015
L’Accord économique et commercial global Canada – Union Européenne,
Informational Newsletter, 2013
Disposition par un non-résident, Tax Newsletter – QC, À-Propos juridique fiscal, March
2008
Les parents veulent quitter mais les enfants ne veulent pas, Tax Newsletter – QC, ÀPropos juridique fiscal, Fall 2006
Si je protège ma résidence principale en la transférant à une fiducie, est-ce toujours
ma résidence principale et cette transaction est-elle imposable?, Tax Newsletter – QC,
À-Propos juridique droit fiscal, June 2006
Si j’amène un client jouer au golf, est-ce un avantage imposable?, Tax Newsletter –
QC, À-Propos juridique droit fiscal, June 2006
Paiement de jetons de présence aux enfants de l’actionnaire dirigeant qui siège au
conseil d’administration de la société, Tax Newsletter – QC, À-Propos juridique droit
fiscal, March 2006
Recent Developments in Quebec Capital Tax, Tax Notes, Winter 2005
Taxation of Franchising, APFF Conference Report, 1995
Revue de planification fiscale et successorale 1986, Paid-Up Capital and Redemption
of Share, 1986
Shareholder Agreement, APFF Conference Report, 1985
RELATED SERVICES
Corporate
Corporate Tax
Mergers & Acquisitions
Notable matters
Sale of a division of a French subsidiary in an international call for tenders
Acquisition by a European public company of a Canadian software development
company along with its three subsidiaries located in the US, France and China
Acquisition of a TSX-listed agri-food company by a European company
Acquisition by a European company of a Canadian software development company
specializing in aircraft maintenance software development
Acquisition of a group of 11 Canadian companies by a French public company
Assistance in the development of rules and governance for Canadian subsidiaries of
European companies
Assistance for Spanish agri-food companies locating in Ontario and Quebec
Assistance for a European cloud computing company locating in Montreal, Quebec,
and San Jose, California
Counsel to a European group on entering a joint venture in Canada with a Canadian
partner and a sovereign fund
Community involvement
Governor of Les amis de la Montagne
Member of the Executive Board of Ballet Jazz de Montréal from 2008 to 2013
Member of the Collège Saint-Sacrement corporation
Lecturer at Montréal high schools as part of the Centre de décrochage secondaire
“Retour à l’école” program
Professional memberships
Association de planification fiscale et financière (APFF)
Canadian Tax Foundation
International Fiscal Association
Chambre de commerce France-Canada
Board of Trade of Metropolitan Montreal
Languages spoken
English
French
Bar admissions & education
Québec Bar, 1980
Master of Taxation, Université de Sherbrooke, 1981
LL.L, Université de Montréal, 1979
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