Lawyer Profile
Michael Friedman
Toronto, Ontario
Overview
Michael Friedman is widely recognized as a leading tax lawyer. He provides advice on a diverse range of domestic and international tax matters. Michael has exceptional expertise in structuring commercial acquisitions, divestitures, reorganizations and business combinations. Acting for clients in a range of industries, Michael also advises on the tax aspects of ongoing business operations, including employee compensation and stock option planning, tax and reporting compliance, transfer pricing and voluntary disclosures.
As a senior member of the firm’s tax law team, Michael has been involved in the development of innovative tax-efficient investment fund structures for asset managers, and private equity and investment funds, including master-feeder funds, switch funds, and specialized return funds. He assists on the formation of institutional and specialized structured products tailored for domestic and offshore investors, specialized portfolios, and a variety of investment techniques. He also has extensive experience in the efficient structuring of hedging transactions.
Successfully representing his clients in tax disputes with the Canada Revenue Agency and the provincial revenue authorities, Michael has also appeared before the Tax Court of Canada and the Federal Court of Appeal. He is the national leader of the firm’s Tax Group.
On September 10, 2025 the CRA announced major changes to the VDP which marks a retreat from the more complex and stringent program introduced in 2018.
Analysis of the Federal Court of Appeal decision in Grenon, on the criteria for a unit trust to qualify as a "mutual fund trust".
This bulletin discusses proposed tax changes that will increase certain source withholding obligations for stock option benefits.
Considerations when determining whether to complete T3 returns on the basis of the proposed capital gains tax changes that have yet to be enacted.
In Budget 2024, the Government acknowledges that the restrictions placed on the property that may be held by registered plans have become unduly complex.
Practice Areas
Bar Information
Called to the bar: 2001 (ON)