Nathan Boidman is a partner and senior member of our tax group. Nat is a leading tax practitioner on cross-border and international transactions and tax planning, including advising on cross-border mergers and acquisitions, financings and other business arrangements and relationships, including joint ventures, partnerships and business trusts. He also provides counsel on disputes with Canada Revenue Agency (formerly CCRA (Revenue Canada)) stemming from cross-border tax matters, including transfer pricing. The balance of his practice is devoted to individual international tax issues, including personal investment, employment and immigration matters.
Nat’s concentration on cross-border tax matters dates back to his C.A. days, focusing mainly, but not exclusively, on Canada-U.S. matters. With 35 years of experience advising a diverse client base on the full range of international tax issues, Nat has earned a stellar reputation as a tax advisor. In recent years, Nat has led the firm’s teams in a number of key cross-border mandates, including acting for major Canadian and U.S. publicly traded companies such as CIT (US) Potash Corp. (Canada), Teleglobe (Canada), Seagrams (Canada),Gulfport Energy Corporation (US), Kimco Realty Corporation (US) and First Industrial Realty Trust, Inc. (in conjunction with CalSTRS) as well as other significant players such as GMAC LLC, J.P. Morgan, the Vitol Refining Group (of Europe) and The Sentient Global Resources Group (in which Caisse de Dépôt et Placement du Québec is a significant investor), with respect to mergers and acquisitions involving Canadian, European, U.S. and other foreign targets, as well as advising significant investment bankers respecting corporate finance arrangements, international private equity funds and international hedge funds. He has also advised foreign shareholders on divestitures of publicly traded Canadian companies. Nat has also developed expertise in structuring tax-efficient investment and operations in the Far East, particularly China, acting,
inter alia, for the Power Corporation group and the above-noted Sentient Global Resources Group.
In addition to his private client work, Nat has served as a special advisor to the Canadian government in the landmark case of
Irving Oil and in other capacities. He has also lectured on transfer pricing to senior members of CRA.
Nat is a prolific writer on tax topics and a regular speaker at tax conferences and seminars in Canada and abroad. He has written four books on taxation and has published numerous articles in leading tax journals. Nat co-edits the feature, “Canada-U.S. Tax Practice” in
Tax Management International Journal and has also written the Canadian chapters for several international tax publications and services, including
The Tax Treatment of Transfer Pricing, a looseleaf service published by the International Bureau of Fiscal Documentation (Amsterdam) and
Transfer Pricing: Foreign Rules and Practice Outside of Europe (Foreign Income Portfolios) published by Tax Management, Washington and has recently organized, for Tax Notes International, a special ongoing feature, involving 20 prominent and leading international tax lawyers, respecting international M&A. Nat has lectured on taxation at the Université de Sherbrooke’s masters program in taxation and at McGill and Concordia Universities.
Nat is regularly cited in numerous directories but does not list rankings.
Nat is a member of the Orders of Chartered Accountants of Quebec (1964) and Ontario (1977). He was made a Fellow (FCA) of the Quebec Order in January 2000. He serves on the Executive Committee of the International Fiscal Association (Netherlands), is a past member of the Board of Governors of the Canadian Tax Foundation, the Joint Committee on Taxation of the Canadian Bar Association and the Canadian Institute of Chartered Accountants (CICA). Nat is past president of the Canadian Branch of the International Fiscal Association and now sits on its council.
Prior to his career in law, Nat practised as a partner in an accounting firm where he specialized in taxation. He completed his B.Com in 1962 at McGill University and qualified as a C.A. in 1964. He became a partner in an accounting firm in 1967 and in 1972 began specializing in taxation and continued the specialization within the legal profession in 1974. Nat completed his combined B.C.L. and LL.B. at McGill University in 1980 and was called to the Quebec Bar in 1981.
Top of Page
