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Paul Cabana

Paul Cabana

Partner Fasken
Jurisdiction Québec, 2007
Language(s) French, English
Office(s) Montréal
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Overview

Paul Cabana’s practice focuses on tax law and covers both income tax and commodity taxes, including customs law.

Paul advises both Canadian and foreign businesses in the course of their various transactions and current operations, as well as in the context of disputes with the tax authorities.He is regularly involved in mergers and acquisitions, corporate reorganizations, real estate transactions, audits, objections and appeals. Paul also helps employers navigate their tax obligations, particularly in a cross-border context.

Paul has developed extensive experience  with respect to commodity taxes, including the goods and services/harmonized sales tax (GST/HST) and the Quebec sales tax (QST), as well as customs issues. His knowledge and experience are evidenced by his successes in various commodity tax disputes.

Paul’s expertise in the area of commodity taxes was recognized in the Indirect Tax Leaders directory, published by the International Tax Review.

Achievements

  • Recognized nationwide in Canada in the “Highly Regarded” category, The International Tax Review 2025 to 2026
  • Recognized in Tax Law and in International Trade and Finance Law in Montreal, The Best Lawyers in Canada 2020 to 2026
  • Recognized as Lawyers of the Year in International Trade and Finance Law, The Best Lawyers in Canada 2022
  • Recognized as “Highly Regarded” by World Tax, International Tax Review: World Tax 2022
  • Recognized as a preeminent indirect tax adviser in the Indirect Tax Leaders guide, published by International Tax Review (2017-2018), The International Tax Review 2017 to 2018
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Experience

  • Q2 Artificial Lift Services announces acquisition of Lufkin Industries’ North America downhole business, [Deal - Q2 Artificial Lift Services], Acquisition of Lufkin Industries’ North American downhole business.
  • Delco Automation sells its security division to Convergint, [Deal - Delco Security], Acquisition of Delco Security by Convergint.
  • Carrefour Langelier acquired by Group Mach in a C$60 million transaction, [Deal - Carrefour Langelier], This transaction is ranked amongst the 10 most important commercial real estate transaction of 2020.
  • CDPQ invests C$5 million in Monarch Gold to support the potential re-opening of the Beaufor Mine, [Deal - Caisse de dépôt et placement du Québec], On May 7, 2020, Monarch Gold Corporation announced that it has signed an agreement with the Caisse de dépôt et placement du Québec (CDPQ) to sell a 3% net smelter return royalty on gold production at the Beaufor mine for $5 million. The $5 million will be payable to Monarch in two installments: $...
  • Caisse de Dépôt et Placement du Québec acquires Plenary Americas, [Deal - Caisse de dépôt et placement du Québec], On March 12, 2020, CDPQ acquired the operating business, as well as a controlling stake in the public-private partnership portfolio of Plenary Americas, a leading investor, developer, and operator of public infrastructure in North America. Plenary Americas is a long-term investor, sponsor and ope...
  • Stella-Jones acquires Shelburne Wood Protection, [Deal - Stella-Jones Inc.], On April 1, 2019, Stella-Jones Inc. completed the acquisition of substantially all of the assets of Shelburne Wood Protection Ltd., located in Shelburne, Ontario. The Shelburne plant specializes in the treatment of residential lumber. Stella-Jones is a leading producer and marketer of pressure tr...
  • Air Canada completes acquisition of Aimia’s Aeroplan loyalty business, [Deal - Air Canada], Fasken represented Air Canada in the successful closing of its purchase of Aimia Inc.’s Aeroplan loyalty program in a transaction valued at approximately $2.4 Billion and the completion of a number of commercial agreements related to the new loyalty program of Air Canada with The Toronto-Dominion...
  • Advised on sale of COLO-D to Cologix, [Deal - COLO-D], On December 20, 2018, COLO-D, the largest hyperscale data center provider in Montréal, announced its sale to Cologix, a provider of network solutions, interconnections and network-neutral cloud-based data centers. This sale integrates COLO-D's hyperscale Montréal campuses into Cologix's substanti...
  • Cambrex Corporation acquires Halo Pharmaceuticals for US$425 million, [Deal - Cambrex Corporation], Cambrex Corporation (NYSE: CBM), a leading manufacturer of small molecule innovator and generic Active Pharmaceutical Ingredients (APIs), acquired Halo Pharma, a leading dosage form Contract Development and Manufacturing Organization (CDMO) located in Whippany, New Jersey and Mirabel, Québec, Can...

Career & Education

Education

  • LLM, Taxation, HEC Montréal University of Montreal
  • BCL McGill University
  • LLB McGill University

Memberships & Affiliations

  • Member, Quebec Bar
  • Member, Bar of Montreal
  • Member, Junior Bar Association of Montreal
  • Member, Association de planification fiscale et financière (APFF)
  • Member, Canadian Tax Foundation

Knowledge

  • Securing the Future: Government Measures for Companies Impacted by Tariffs, 3/14/2025
  • Securing the Future: Tariff Timeline, 3/11/2025
  • Securing the Future: 9 Ways to Help Your Business Adapt to New U.S. Policies, 2/21/2025

Events

  • A LOOK ACROSS THE BORDER: Similarities and differences between U.S. and Canadian law with respect to key issues in M&A transactions, 9/3/2025
  • Under what circumstances is an asset acquisition appropriate and what are its main particularities?, 4/5/2017
  • Hiring Foreign Workers: Immigration and Tax Aspects, 9/16/2015

News

  • Fasken Wins “Workers' Compensation Law Firm of the Year” and “Mining Law Firm of the Year” in the 2022 Best Lawyers in Canada Guide, 8/26/2021
  • Fasken’s Bench Strength Shines at Inaugural Canadian Law Awards with M&A Deal of the Year Win, 10/9/2020
  • Fasken Recognized at the LMG Life Sciences Awards, 9/26/2019
  • International Tax Review names four Fasken lawyers as Indirect Tax Leaders, 7/23/2018
  • Fasken Martineau’s 20 years of support honoured by The Darling Foundry, 8/14/2014

Publications

  • The Court of Appeal Limits the Tax Authorities' Exercise of Power to Require the Production of Documents, 8/23/2007
Bulletin The Court of Appeal Limits the Tax Authorities' Exercise of Power to Require the Production of Documents Beyond Results Bulletin

Speaking Engagements

  • Master’s Thesis: Overcharged Taxes and Reductions in Consideration: The Scheme Provided For in Section 232 E.T.A., 5/30/2016
  • Partnerships, 1/23/2012
Master’s Thesis: Overcharged Taxes and Reductions in Consideration: The Scheme Provided For in Section 232 E.T.A. Presented at 23rd Symposium on Commodity Taxes organized by Association de planification fiscale et financière (APFF) location location Estérel Hôtel Estérel
Partnerships Co-Speaker, APFF Course location location Montréal