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Martin Legault, Partner | Tax Law

Martin Legault

Partner Fasken
“Trust is the invisible glue that drives a team to win.”
Jurisdiction Québec, 1999
Language(s) English, French
Office(s) Montréal
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Overview

Martin Legault is a partner in the Real Estate group in our Montréal office. He advises companies, financial institutions and investors on tax structuring for strategic transactions. He also works with organizations operating in Canada and internationally to develop effective tax solutions tailored to their business objectives.

His practice focuses on complex tax matters, particularly in connection with mergers and acquisitions, reorganizations, financings and restructurings. Martin regularly advises clients on transactions involving spin-offs, asset sales and cross-border deals across a range of sectors, including real estate, manufacturing, technology and financial institutions.

Martin’s experience also includes restructuring matters involving companies in financial difficulty. He supports companies, investors and other stakeholders in sensitive contexts, taking into account tax, business and organizational considerations. To achieve sustainable outcomes, Martin identifies key stakeholders, coordinates input and works closely with all parties.

Drawing on his previous experience as a transactional tax partner at an international accounting firm, Martin brings a global perspective to the matters he handles. He is recognized for his ability to translate complex tax rules into clear, actionable guidance for decision-makers.

He is actively involved in the tax community and regularly speaks at the Association de planification fiscale et financière (APFF), the Canadian Tax Foundation (CTF), the Tax Executives Institute (TEI) and the International Fiscal Association (IFA). Martin has been recognized by ITR World Tax, Lexpert and Best Lawyers.

Achievements

  • Recognized nationwide in Canada as a “Notable Practitioner”, The International Tax Review 2026
  • Recognized in Tax Law in Montréal, The Best Lawyers in Canada 2022 to 2026
  • Recognized in the Canadian Legal Lexpert Directory in Corporate Tax, Lexpert 2020 to 2026

Experience

  • La Caisse and Investissement Québec make strategic investment in Honco Group to support the growth of Québec-based steel processor, [Deal - Caisse de dépôt et placement du Québec and Investissement Québec], La Caisse and Investissement Québec make strategic investment in Honco Group.
  • La Caisse completed the acquisition of Innergex for C$10 billion, [Deal - Caisse de dépôt et placement du Québec], Acquisition of Innergex by la Caisse.
  • Bitfarms completed the sale of its Yguazú, Paraguay Site, a 200 MW Bitcoin Mining Site to HIVE Digital Technologies, [Deal - Bitfarms], Sale of Bitcoin mining site in Yguazu, Paraguay to HIVE Digital Technologies.
  • Student Transportation of Canada Inc., through its wholly-owned subsidiaries, Pacific Western Transportation Ltd. and Diversified Transportation Ltd., completes sale of motorcoach and transit divisions, [Deal - Student Transportation of Canada Inc.], Student Transportation of Canada Inc. completes sale of motorcoach and transit divisions.
  • Rise Baking Company acquired Table Talk through an LBO, [Deal - TT Canada Holdings Inc.], Acquisition of Table Talk by Rise through an LBO.
  • CDPQ closed an investment of C$125 million to support the acquisition strategy of Levio, [Deal - Caisse de dépôt et placement du Québec], CDPQ investment of C$125 million to accelerate Levio’s growth.
  • H2O Innovation completed going-private transaction with Ember, Investissement Québec, Caisse de dépôt et placement du Québec and key executives of H2O Innovation, [Case - Investissement Québec], H2O Innovation completes going-private transaction with Ember, IQ, CDPQ and Key Executives.
  • Essential Energy Services acquired by Element Technical Services, [Deal - Essential Energy Services], Essential Energy Services acquired by Element Technical Services.
  • Acquisition of Airmedic by Dessercom, [Deal - Dessercom], Advised Dessercom in the acquisition of Airmedic, a leader in emergency air medical transport.

Career & Education

Education

  • Master's Degree, Tax Law University of Montreal
  • LLB University of Montreal

Memberships & Affiliations

  • Member, Canadian Tax Foundation - since 2003
  • Member, Tax and Financial Planning Association (APFF) - since 2003

Knowledge

  • Government of Canada Announces Deferral in Implementation of Change to Capital Gains Inclusion Rate Until January 1, 2026, 2/3/2025
  • Doing Business in Quebec, Québec offers one of the most competitive, stable and innovative business environments in North America. It occupies a strategic position within the North American market, close to major trade corridors in Canada and the United States, providing businesses with efficient access to international supply chains and a business-friendly investment environment.

Events

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