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The APFF awards two scholarships to HEC Montréal students

November 22, 2016

At the most recent annual convention of the Association de planification fiscale et financière (APFF), two students in the Maîtrise en droit (LL. M.) – fiscalité each received a $1,250 scholarship.

Julie Michaud was rewarded for her directed study project entitled “Conséquences fiscales potentielles relatives aux ententes de ‘cash pooling’.” In it she considered the possible tax consequences when a multinational company finances its operations through a cash pooling agreement. The author looked at different cash pooling methods and the factors that could influence the choice of one of these methods, and then examined the potential tax impact in each case.  

The second scholarship went to Justine Benoit, for her paper entitled “La fiscalité des quotas agricoles,” looking at taxation and agricultural quotas.

The APFF is a non-profit, independent and non-governmental organization bringing together professionals from all economic sectors to support them in their efforts to constantly update their knowledge of taxation and financial planning.


Justine Benoit, Maurice Mongrain (President and CEO, APFF), Julie Michaud, Nicole Prieur (Full Professor and Co-Director of the Maîtrise en droit (LL. M.) – fiscalité, HEC Montréal. Photo: Andrew Moniatowicz.


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