Emmanuel Sala

Emmanuel Sala

Partner
Baker & McKenzie LLP

Biography

Emmanuel Sala is a partner in North America's Tax Practice Group in Toronto. He has broad experience advising Canadian and foreign companies on complex domestic and international tax matters with respect to mergers, tax reorganizations, financing transactions and acquisitions. He also represents taxpayers at all stages of tax disputes with the Canadian tax authorities.

Since 2012, Emmanuel has been teaching at the Master of Laws (taxation) program jointly sponsored by HEC Montréal and the Faculty of Law of the University of Montreal. He has also written and presented papers on a number of income tax subjects at various conferences and seminars across Canada.

As Emmanuel is a lawyer as well as a chartered professional accountant (CPA), his clients have the benefit of leveraging his ability to provide thorough legal tax analyses and to discuss financial, accounting and economic principles on any tax-related matter.

Practice Focus

Emmanuel's practice focuses on advising clients from multiple sectors, including real estate, manufacturing and services, e-commerce and technology, consumer products, agribusiness and food products, health products, software and telecommunications, biotechnology, and transportation. He has also developed extensive experience in energy, renewable energy, oil & gas and mining.

Emmanuel advises domestic and foreign private equity investment funds from their creation and throughout their various multijurisdictional transactions. He has developed an expertise in estate planning and estate settlement for high-net-worth clients.

Admissions

  • Quebec~Canada

Education

  • York University (Osgoode Hall) (Certificate in Mining Law) (2013)
  • University of Sherbrooke (Master's Degree in Taxation) (2005)
  • University of Montreal (LLB) (2003)
  • HEC Montréal (BBA) (2001)

Languages

  • English
  • French
  • Author, Paper on "Resource and Mining Industry Taxation : A Focus on Flow-Through Shares ," Conference Report of the Canadian Tax Foundation (CTF), Nov 27, 2023
  • Co-author, "Bill C-32, Canada’s new 30% Critical Mineral Exploration Tax Credit, explained," Lexpert Business of Law, October 17, 2023
  • Author, Paper on "The Digital Economy: Understanding Blockchain Technology, Distributed Ledger Technology & Digital Assets," Conference Report of the Canadian Tax Foundation (CTF), Nov 28, 2022