Michael Kandev is a partner practising in the tax area. Michael advises clients, both individual and corporate, on the tax aspects of domestic and cross-border transactions, including reorganizations, mergers and acquisitions, financings, estate planning, personal and business trusts, owner-managed businesses, employee compensation arrangements, foreign investment in Canada, immigration and emigration. Michael has special interest and expertise in international taxation, with a focus on tax treaty law.

Recently, Michael has played a key role in the structuring and implementation of several cross-border investments by private equity funds, including the acquisition by Morgan Stanley Real Estate Fund VI of a majority interest in the CAD 400-million Lake Mirabel recreational, tourism and commercial complex north of Montréal, Quebec and the acquisition by Dollarama L.P. of a majority position in the Dollarama business of Montréal-based S. Rossy Inc. and Dollar A.M.A. Inc., with the founders and management retaining a substantial stake. Michael also has extensive experience in planning and implementing investment fund structures.

Michael is a member of the Law Society of Upper Canada as well as of the Quebec Bar. He is a member the Canadian Tax Foundation, the International Fiscal Association and of the Association de planification fiscale et financière (APFF). He is also involved in an informal study group of young tax professionals from various law and accounting firms.

Michael has been published in a variety of tax publications, including the Canadian Tax Journal, the IBFD Bulletin for International Taxation, the Tax Management International Journal, CCH Tax Topics and Canadian Current Tax. His recent publications include, “Controversies in Canada Respecting the Taxation of Non-Competition and Related Payments” (2004, co-authored with Nathan Boidman), “The Non-Compete Saga Continues…” (2005), “Tax Treaty Issues Regarding Payments for Inaction: A Canadian Perspective on Restrictive Covenants” (2006), “Beneficial Ownership: Indofood Run Wild” (2006), “Lipson (FCA): All-Purpose Logic?” (2007, co-authored with Olivier Fournier), “Copthorne Holdings Ltd. v. Canada: Backward Contemplation Bad for the Taxpayer” (2007, co-authored with Olivier Fournier). Michael presented at the 2004 annual conference of the Canadian Tax Foundation “Practical Applications of Trusts” (with Fred Purkey).

Michael received his LL.B. and B.C.L. with Great Distinction from McGill University in 2001 earning the Elizabeth Carmichael Monk, Q.C. Property Law Prize. In 2001-2002, he completed his articling requirements for the Ontario Bar as a law clerk to the Judges of the Tax Court of Canada. In 2006 Michael obtained an LL.M. degree in international taxation (cum laude) from the University of Leiden in the Netherlands. The article “Tax Treaty Interpretation: Determining Domestic Meaning under Article 3(2) of the OECD Model”, which is based on Michael's LL.M. thesis, was published in the Canadian Tax Journal (2007).

Michael is fluent in English, French and Bulgarian. He became a partner in 2006.

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