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Claude E. Jodoin, Partner | Tax Law

Claude E. Jodoin, M Fisc

Partner Fasken
Any income from business, property or employment, whether an asset or a liability, is covered under Canadian tax law.
Jurisdiction Ontario, 1988 | Québec, 1987
Language(s) French, English
Office(s) Montréal
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Overview

Claude E. Jodoin practises tax law, with a focus on corporate financing, financial instruments, the purchase and sale of companies, and reorganizations.

Claude regularly assists financial institutions during major mandates dealing with large public issues of securities. He also advises large national and international public and private corporations on reorganization. The high technology and biotechnology industries continue to evolve, and Claude helps clients develop corporate finance structures that benefit from the maximum scientific research and experimental development tax incentives. 

Claude is actively involved in goods and services tax matters, and some of Claude’s interventions before the provincial and federal tax authorities have resulted in major legislative or regulatory amendments. Recognized as one of the best tax lawyers in Canada by The Best Lawyers in Canada and the Canadian Legal Lexpert Directory, Claude has written a number of articles and delivered many seminars on new tax issues.

Achievements

  • Recognized in the Canadian Legal Lexpert Directory in the area of Corporate Tax and Estate & Personal Tax Planning, Canadian Legal Lexpert Directory 2017 to 2026
  • Recognized in Tax Law in Montreal, The Best Lawyers in Canada 2008 to 2026
  • Recognized in the Canadian Legal Lexpert Directory in Estate & Personal Tax Planning, Lexpert Canadian Legal Directory 2024 to 2025

Experience

  • MRF 2026 Resource Limited Partnership completes C$38.2 million initial public offering, [Deal - Middlefield Limited], Canadian investment partnership completes C$38.2 million initial public offering focused on the resource sector.
  • Discovery 2025 Short Duration LP IPO raises maximum $25 million, [Deal - RBC Dominion Securities Inc.], Syndicate of agents completed the final closing of a C$25 million initial public offering.
  • MRF 2025 Resource Limited Partnership completes C$19.4 million initial public offering, [Deal - Middlefield Limited], MRF 2025 Resource Limited Partnership completes initial public offering.
  • Beacon Securities Limited leads brokered private placement offering of Maple Gold Mines Ltd., [Deal - Beacon Securities Limited], Independent global investment bank leads syndicate of agents in private placement offering and concurrent best-efforts private placement of non-flow-through units and flow-through common shares of Maple Gold Mines Ltd., a mining exploration company.
  • Delta Resources Limited announces closing of its C$5 million non-brokered private placement offering of charity flow-through units, [Deal - Delta Resources Limited], Canadian mining exploration company completes a non-brokered private placement of charity flow-through units.
  • Sale of IBEX Technologies, [Deal - IBEX Technologies Inc.], Sale of IBEX Technologies Inc.
  • Champion Electric Metals Inc. completes C$4.2 million flow-through private placement, [Deal - Champion Electric Metals Inc.], Canadian mineral exploration company completes private placement offering of flow-through common shares.
  • Gazelle is acquired by Lightcast, [Deal - Gazelle.ai], Acquisition of Gazelle by Lightcast
  • Puzzle Medical Devices Inc. closes a C$34 million Series A financing round, [Deal - Puzzle Medical Devices Inc.], Puzzle Medical Devices Inc. raises C$34 million in its Series A financing round, which was led by Cordis-X with the participation of Longview Ventures, Desjardins Capital, and BDC Capital in order to complete its human feasibility study.

Career & Education

Education

  • M Fisc University of Sherbrooke
  • LL.L., magna cum laude University of Ottawa
  • LLB, cum laude University of Ottawa

Memberships & Affiliations

  • President, Canadian Bar Association, Tax Section (Québec)
  • Member, Québec Bar
  • Member, Bar of Montréal
  • Member, Law Society of Upper Canada
  • Member, International Fiscal Association
  • Member, Canadian Tax Foundation
  • Member, Association de planification fiscale et financière
  • Member, American Bar Association
  • Member, Regional Cannabis Committee

Knowledge

  • Structuring Energy and Indigenous Equity Projects – Critical Legal and Tax Considerations, 7/22/2025
  • Québec Budget 2025-2026: Discover New Tax Measures to Drive R&D and Innovation for Québec Tech Companies, 4/28/2025
  • Duties on Transfers of Immovables in Québec: Implementation of Previously Announced Amendments, 11/18/2016
  • TaxEd International, Fasken’s TaxEd International provides insight, comment and analysis on international and Canadian tax developments of interest to businesses and individuals who embark on local and cross-border ventures.

Events

  • Business and Legal Roundtable: Updates and Trends for the Canadian Market - COVID-19 and Beyond, 5/27/2020
  • Doing Business in Canada: Cross-Border M&A and Key Tax Considerations in the Context of COVID-19, 5/21/2020
  • Relief for Businesses During the COVID-19 Pandemic and Tax Planning for the Future, 4/22/2020
  • Tax Incentives for the Mining Industry: From Flow Through Shares to Tax Credits in Canada and South Africa, 3/3/2020
  • Seminar on the issues related to legalizing marijuana, 11/15/2017
  • Montréal Fasken Martineau Symposium (4th Edition), 5/8/2012

News

  • Fasken’s Bench Strength Shines at Inaugural Canadian Law Awards with M&A Deal of the Year Win, 10/9/2020
  • Fasken recognized in Lexpert®’s Top 10 Deals of 2019, 2/25/2020
  • The 2018 Canadian Legal Lexpert Directory recognizes 200 Fasken lawyers, 4/12/2018
  • Fasken Martineau Wins Mining Law Firm of the Year in the 2018 edition of Best Lawyers in Canada Guide, 8/22/2017
  • Solid results from The Best Lawyers in Canada 2017 as Fasken Martineau increases its “Lawyers of the Year”, 8/10/2016
  • The Best Lawyers in Canada 2016: 163 Fasken Martineau lawyers named, 9/1/2015
  • 2015 Lexpert directory recommends 158 Fasken Martineau Lawyers, 6/25/2015
  • Droit-Inc mentions a number of Fasken Martineau lawyers in an article on the recent acquisition of Vision Globale by TVA Group, 11/17/2014
  • Fasken Martineau advises TVA Group on its $118 million acquisition of Vision Globale, 11/13/2014
  • Fasken Martineau advises Québecor on the sale of the English-language assets of Sun Media Corporation, 10/7/2014

Publications

  • Getting The Deal Through - Mining 2016 - Canada, 7/4/2016
  • Getting The Deal Through - Mining 2015 - Canada, 6/1/2015
  • Canadian Mining Law, 7/31/2014
  • Getting the Deal Through - Mining 2014 - Canada, 6/30/2014
  • Getting the Deal Through – Mining 2013 - Canada, 7/1/2013
  • Getting the Deal Through - Mining 2012 - Canada, 7/1/2012
  • Getting the Deal Through - Mining 2011 - Canada, 7/31/2011
  • The Tax Information Exchange Agreement Era is Near!, 5/29/2009
  • A Flow-through Share or Is it?, 11/1/2008
  • When a flow-through share is not a flow-through share, 1/1/2008

Speaking Engagements

  • Défis des programmes d’observation, 4/10/2014
  • Formation en droit fiscal, 3/20/2014
  • Assets vs. Shares/ Hybrid Agreements, 5/31/2013
  • Canada’s Scientific Research & Experimental Development Tax Incentives, 4/22/2013
  • Canadian Financial Incentives Spur Research and Development, 4/23/2013
  • Federal and Québec Incentives for Scientific Research & Experimental Development: Structuring Ideas, 4/9/2013
  • Tax Rules Applicable to Flow Through Shares, 1/19/2012
  • Conférence avancée sur l'accès au financement des entreprises, 9/21/2010
  • La propriété intellectuelle en entreprise, 2/21/2008
Défis des programmes d’observation President, Conference organized by the Canadian Bar Association location location Montréal
Formation en droit fiscal President, Conference on Revenu Québec’s voluntary disclosures program entitled “Revenu Québec - Programme des divulgations volontaires” organized by the Canadian Bar Association location location Montréal