Michel M. Ranger 

Michel M. Ranger

Montréal
1000 Sherbrooke Street West
Suite 2700
Montréal, Québec H3A 3G4

t: 514.987.5064
e: michel.ranger@mcmillan.ca

overview

Michel is a tax partner in the Montreal office of McMillan who advises clients on a wide range of domestic and international taxation matters and has specialized expertise in structuring domestic and multi-national commercial acquisitions, divestitures, reorganizations, financing and business combinations. Michel also advises clients on the tax aspects of ongoing business operations and regularly counsels both Canadian and foreign multinational corporate groups, investment funds, including private equity funds, REITs and pension funds, on the establishment and administration of tax-efficient investment vehicles and other structures in Canada.

Representative Matters

  • Acted for Hines, a privately owned global real estate investment firm with US $96.5 billion of assets under management worldwide, in connection with the structuring of its co-ownership arrangement with Ivanhoé Cambridge to develop and manage Bay Park Centre, a multibillion dollar real estate development project located at 81 and 141 Bay Street, in downtown Toronto.
  • Advised The Williams Companies, Inc. and Williams Partners L.P. on the sale of their Canadian natural gas liquids midstream businesses to Inter Pipeline Ltd. for combined cash proceeds of C$1.38 billion.
  • Advised several US-based retail companies in connection with the structuring and financing of their business expansions to Canada.
  • Advised a German-based private equity fund on the re-structuring of a $500 million investment in Canada.
  • Advised Canadian-based mining services company on the financing and acquisition of a UK-based target group.
  • Advised on the purchase and post-acquisition integration structuring of the Canadian operations of a large multinational pharmaceutical company in connection with a $65 billion global take-over.
  • Advised several US REITS on the structuring of real property acquisitions and divestitures in Canada.
  • Advised on numerous cross-border financing and acquisition structures for Canadian and foreign multinationals.

Presentations

Comparaison entre la Loi sur les impôts (Québec) et la Loi de l'impôt sur le revenu (Canada) - Guide de quelques différences clés à l'intention du praticien
The Taxation Act (QC) vs. the Income Tax Act (Canada) - A Practitioner's Guide to Certain Key Differences
Impact de l'application de certaines mesures fiscales sur des sociétés de personnes dans un contexte transfrontalier
Recent Developments Affecting M&A Transactions: Recent Legislative, Judicial and Administrative Developments
Recent Developments Affecting M&A Transactions: Recent Legislative, Judicial and Administrative Developments
Recent Changes in REIT Taxation

Publications

Canada Ratifies the Multilateral Instrument
Significant Changes for Businesses Making Taxable Supplies into Québec
Budget 2018: Tempered Private Company Passive Investment Income Changes Unveiled
Budget 2018: A Blast from the Past – Tiered-Partnership Trap Reinstated
Budget 2018: Cross Border Tax Planning Measures Targeted
Budget 2018: Cannabis Taxation Plans Move Forward
Budget 2018: Reassessment Periods and Information Sharing Expanded
Budget 2018: Government Proceeds with "Investment Limited Partnership" GST/HST Measures and Holding Corporation Consultations
Budget 2018: Mineral Exploration Tax Credit Extended and Tax Support for Clean Energy Expanded
Budget 2017: Timing of Recognition of Gains and Losses on Derivatives
Budget 2017: Tax Changes Affecting the Resource Industries
Budget 2017: New Rules Governing the Taxation of Segregated Funds
New Québec Tax Certificate Requirement for Québec Construction Contractors and Employee Placement Agencies
Budget 2016: Debt Parking Rules Expanded to Address Foreign Currency Denominated Debts
Budget 2016: New Rules Governing the Taxation of "Switch Fund" Shares
Tax Withholding Obligations of Non-Resident Employers: Further Exemption Details Released
Are Changes to the Flow-Through Share Regime Around the Corner?
New Government's First Round of Tax Changes Introduced in Parliament
Significant Tax Changes on the Horizon
Budget 2015: International Tax - Tackling Administrative Challenges
Budget 2014: Significant Tax Changes Affecting the Canadian Resource and Energy Sector
Budget 2014: Revisions to the Tax on Split Income (the "Kiddie Tax")
Budget 2014: Thin Cap and Withholding Tax Rules Get Tougher

News

Michel Ranger joins McMillan's Montréal office

Education

  • McGill University, LLB, BCL, National Program (Hons.) - 1996

Year Of Call

  • Called to the Quebec bar - 1997

Practices

business taxation
cross-border taxation
tax

Industries

retail
private equity funds
venture capital
investments

Directorships and Professional Associations

  • Canadian Tax Foundation
  • Association de Planification Fiscale et Financière
  • Quebec Bar Association

Awards & Rankings

  • Stikeman, Elliott Bursary for excellence in the field of taxation (shared), June 1995
  • Dean's Honour List, McGill University Faculty of Law, 1993-1994
vcard

Michel is a tax partner in the Montreal office of McMillan who advises clients on a wide range of domestic and international taxation matters and has specialized expertise in structuring domestic and multi-national commercial acquisitions, divestitures, reorganizations, financing and business combinations. Michel also advises clients on the tax aspects of ongoing business operations and regularly counsels both Canadian and foreign multinational corporate groups, investment funds, including private equity funds, REITs and pension funds, on the establishment and administration of tax-efficient investment vehicles and other structures in Canada.

  • Acted for Hines, a privately owned global real estate investment firm with US $96.5 billion of assets under management worldwide, in connection with the structuring of its co-ownership arrangement with Ivanhoé Cambridge to develop and manage Bay Park Centre, a multibillion dollar real estate development project located at 81 and 141 Bay Street, in downtown Toronto.
  • Advised The Williams Companies, Inc. and Williams Partners L.P. on the sale of their Canadian natural gas liquids midstream businesses to Inter Pipeline Ltd. for combined cash proceeds of C$1.38 billion.
  • Advised several US-based retail companies in connection with the structuring and financing of their business expansions to Canada.
  • Advised a German-based private equity fund on the re-structuring of a $500 million investment in Canada.
  • Advised Canadian-based mining services company on the financing and acquisition of a UK-based target group.
  • Advised on the purchase and post-acquisition integration structuring of the Canadian operations of a large multinational pharmaceutical company in connection with a $65 billion global take-over.
  • Advised several US REITS on the structuring of real property acquisitions and divestitures in Canada.
  • Advised on numerous cross-border financing and acquisition structures for Canadian and foreign multinationals.
September 2019
Canada Ratifies the Multilateral Instrument

Tax Bulletin

November 23, 2015
Significant Tax Changes on the Horizon
Tax Bulletin
November 24, 2015
Comparaison entre la Loi sur les impôts (Québec) et la Loi de l'impôt sur le revenu (Canada) - Guide de quelques différences clés à l'intention du praticien
Fondation canadienne de fiscalité, 67ieme Conférence annuelle, Montréal, Québec
November 23, 2015
The Taxation Act (QC) vs. the Income Tax Act (Canada) - A Practitioner's Guide to Certain Key Differences
Canadian Tax Foundation 67th Annual Conference, Montreal, Quebec
June 8, 2015
Impact de l'application de certaines mesures fiscales sur des sociétés de personnes dans un contexte transfrontalier
Colloques: Fiscalité des société de personnes
May 21, 2015
Recent Developments Affecting M&A Transactions: Recent Legislative, Judicial and Administrative Developments
Canadian Tax Foundation, Technical Seminar, Ottawa, Ontario
March 23, 2015
Recent Developments Affecting M&A Transactions: Recent Legislative, Judicial and Administrative Developments
Canadian Tax Foundation Technical Seminar, Montreal, Quebec
September 30, 2014
Recent Changes in REIT Taxation
15th Tax Planning for Real Estate Transactions - Federated Press