Etienne C. Laplante is an associate in our Tax Group in Montreal. His practice focuses on the tax planning of mergers and acquisitions, of investment funds formations and of corporate reorganizations, in both domestic and cross-border contexts.
Before joining McCarthy Tétrault, Etienne practiced as a member of the Tax Group of another major law firm, where he represented private equity and labour-sponsored fund managers in the establishment and reorganization of funds, as well as Canadian and foreign corporations in their commercial transactions.
Etienne earned his bachelor’s degree in law from Université du Québec à Montréal in 2019 and his Masters in taxation at Université de Sherbrooke in 2022.
Etienne was called to the Quebec Bar in 2020 and is a member of the Association de planification fiscale et financière, of the Canadian Tax Foundation and of the International Fiscal Association.
Recent experience
- A private equity fund manager, in the establishment of an investment fund with an initial capitalization of $350million
- An infrastructure fund manager, in the reorganization of its foreign assets
- A private corporation held by a private equity fund manager, in the reorganization of its assets
- A Canadian subsidiary of a multinational corporation, in the context of a cross-border cash pooling arrangement
- A group of foreign investors, in their acquisition of an amusement park operator
Publications
- Etienne C. LAPLANTE, “Structuring Private Equity Funds as Limited Partnerships - Tax and Commercial Aspects of Fund Manager Compensation” (original title: « Enjeux fiscaux et commerciaux actuels en matière de rémunération des gestionnaires des fonds d’investissement constitués en société en commandite »), (2023), vol. 43, no 1 Revue de planification fiscale et financière 83-156 (French only).
- Marie-France Dompierre and Etienne C. Laplante, "SR & ED Performed Under Contract: Whose SR & ED Is It?" (2021) 11:1 Canadian Tax Focus, 6.