Mathieu Lévesque Partner

Speaks:  English, French

Year of Call: 2001 - Quebec

Primary office:  Montréal

Mathieu Lévesque

Mathieu Lévesque is a partner in the Commercial Litigation Group in Gowling WLG's Montréal office. He is also a member of the firm's Financial Institutions & Services and Restructuring & Insolvency groups.

Mathieu is a seasoned professional and trusted advisor to the leading financial institutions in Canada. His practice focuses on banking litigation, which includes the defense of class actions, as well as bankruptcy, insolvency and financial restructuring.

He also possesses in-depth experience advising clients in the following areas:

  • Complex commercial insolvency matters and strategic positioning
  • Cross-border restructuring and implementation
  • Prioritization of receivables and related securities under various implementation scenarios
  • Bills of exchange,letters of credit, letters of guarantee and other payment instruments

Working closely with financial institutions and consulting firms, Mathieu advises litigation groups and special account managers on a broad array of issues. He also represents banks in payment system-related matters and in litigation involving fraud, fraudulent transfers and misappropriation of funds. Additionally, Mathieu is a sought-after advisor to the Canadian Bankers Association, leveraging his extensive knowledge and experience to provide valuable insights.

Mathieu has appeared at all levels of court, including in cases before the Québec Court of Appeal and the Supreme Court of Canada on more than one occasion. He has also defended the interests of various financial institutions before the Federal Court and the Federal Court of Appeal in cases involving matters of banking law, reputational risk, personal information protection and privacy.

Prior to joining Gowling WLG, Matthieu worked for nearly 20 years in the Montréal office of a national law firm.

Qualified as a "stand-out lawyer" by clients according to thein the Thomson Reuters Stand-out Lawyers list.

Career & Recognition

Filter timeline:
  • 2024

  • 2023

  • 2022

    • Rankings & Awards
      Best Lawyers in Canada (banking and financial law)
    • Rankings & Awards
      Recognized in IFLR1000 – The Guide to the World's Leading Financial Law Firms (banking services, financial restructuring)
  • 2021

    • Rankings & Awards
      Described by clients as a "stand-out lawyer," according to Thomson Reuters worldwide directory
  • 2018

    • Community
      Ice hockey coach, Verdun Minor Hockey Association and AAA level
    • Rankings & Awards
      Best Lawyers in Canada (insolvency and financial restructuring law)
  • 2016

    • Community
      Certified coach, Hockey Canada
  • 2015

    • Rankings & Awards
      Lexpert Guide to the Leading US/Canada Cross-Border Litigation Lawyers in Canada (Litigation Lawyer to Watch)
    • Rankings & Awards
      Winner of the Legal Section annual prize as president of the Bankruptcy and Insolvency section, Quebec division, Canadian Bar Association
  • 2014

    • Community
      Member, Nuns' Island Family Association (AFIS) (campaign to build a second school)
  • 2013

    • Rankings & Awards
      Highest peer-awarded distinction at Martindale-Hubbell
  • 2005

    • Community
      Involved for nearly 10 years in the children's reading program in primary schools
  • 2001

    • Qualifications (Year of Call/Admission, etc.)
      Year of Call, Quebec
  • 2000

    • Education
      Laval University (UL), Master's in Business Administration (MBA), combined program (Laval University/Clark University), Worcester, MA, USA
  • 1997

    • Education
      Laval University, LL.B.


  • Board member, Finance – Montréal
  • Executive committee member and former president of the Canadian Bar Association (Bankruptcy and Insolvency section, Quebec division)
  • Member, Turnaround Management Association
  • Member, INSOL International
  • Panellist for the conference presented by the Bankruptcy and Insolvency section, Quebec division, Canadian Bar Association (CBA) on the issuance of discharge certificate in insolvency proceedings by the fiscal authorities in April 2022.
  • Co-presenter, "Conseil des syndics autorisés en insolvabilité du Québec" (online), Revue Jurisprudentielle Commerciale, Montreal, March 12, 2021.
  • Authored a 40-page booklet summarizing creditors' rights in connection with bankruptcy and insolvency.
  • Authored a database of precedents and authorities in connection with insolvency, rights of tax authorities and Crown priorities.
  • Collaborated on the reform of insolvency legislation for the Web version of the business newspaper Les Affaires.
  • Spoke on behalf of the Canadian Institute of Quebec (ICQ) at a conference on financing and securities (presentation on maritime sureties).
  • Various articles and media coverage as president of the Bankruptcy and Insolvency section, Quebec division, Canadian Bar Association (CBA).

Representative Work

Mathieu advises financial institutions, secured/unsecured creditors, receivers and trustees on security realization/prioritization, insolvency and asset recovery. He also provided legal advice in the following cases:

  • BMO regarding its role as agent for the syndicate of lenders in connection with the international restructuring proceedings of ALDO Group (retailer) under Canada's Companies' Creditors Arrangement Act (CCAA), under Chapter 15 of the U.S. Bankruptcy Code and under the debt moratorium process under Swiss law (matter elected restructuring matter of the year in 2023 at Canadian Law Awards).
  • Les Habitations Trigone inc. following the suspension by Québec's Régie du bâtiment [provincial housing/building regulator] of various construction licences held by this major property developer
  • Receivership involving Gaétan Corriveau and the Bank of Montréal (large-scale property portfolio consisting of seniors residences)
  • Plan of compromise and arrangement involving Homburg Invest inc. et al.
  • Plan of arrangement involving CT-Paiement and Global Payments (U.S.-based) (electronic payment intermediaries)
  • Receivership involving Recycor Caoutchouc Inc. and the Bank of Montréal
  • Cross-border restructuring of White Birch Paper under the CCAA (official committee of unsecured creditors)
  • Recognition in Québec of the foreign insolvency proceedings involving Compañía Mexicana de Aviación de S.A. de C.V. et al., as well as foreign receivership proceedings in connection with the international operations of Mobe Ltée on behalf of Peoples Trust
  • Plan of compromise and arrangement involving Bock inc. and major U.S. institutional creditors
  • Plan of arrangement involving Béton Brunet Ltée et al. and the Business Development Bank of Canada (BDC)
  • Plan of arrangement involving Industrie Laforo Inc. and the BDC

Mathieu also handles financial restructuring cases (court-supervised or otherwise), as well as refinancing of companies involved in the process. Examples include:

  • Services financiers CIT Ltée c. le Belvoir (bankruptcy of uncertified healthcare professionals)
  • Services financiers CIT Ltée c. Pharmacie Lyne Bédard inc. et c. Sharon Eva Abitbol, pharmacienne et 9193-1360 Québec Inc. (pharmacy restructuring)
  • Chrysler LLC (USA) v. Montupet Ltée (critical supplier, insolvency and injunction proceedings)
  • Banque de développement du Canada c. Boucherie Jean-Guy Inc

He also defends banks in class action proceedings. Examples include:

  • K. Haroch c. Amex et al. (mortgages rebates and early prepayment fees).

  • Option Consommateurs et Dubé c. Banque de Montréal et Haroch c. Amex et al. (early mortgage prepayment fees).

  • Vincent De France c. HSBC et al. (NSF fees).

  •  Mélisa Pilon c. Banque de Montréal  (exceeded vs. increased credit card limit with variable-rate credit)

  • Fournier c. Banque Scotia (fees relating to publication in the RDPRM [Quebec provincial registry]).

  • Union des consommateurs et Marcil c. Banque de Montréal et al. (pre-authorized debit payments and related fees).

  •  Case of Earl Jones v. Royal Bank of Canada.

  • Trilogie (Corriveau, Lamoureux et Grimard/ Audet) St-Pierre et Union des Consommateurs c. BMO (21-day grace period on variable-rate credit).

Mathieu has noteworthy experience with the Bills of Exchange Act (falsified cheques, fraudulent endorsements, etc.) and oversees litigation mandates stemming from fraudulent activities

(cyber security, fraud, bogus employers, fraudulent electronic transfers, etc.). Examples include:

  • Acted on behalf of the Canadian Bankers Association before the Supreme Court of Canada, where he made representations to protect industry members in the case opposing Sollio Groupe Coopératif (formerly La Coop Fédérée) and its insurer, Co-operators General Insurance Company
  • Acted on behalf of the Canadian Bankers Association before the Supreme Court of Canada, where he made representations to protect industry members and the current practices regarding the payment of letters of credit/guarantee as their related letters of counter-guarantee in the matter opposing the National Bank of Canada, Bomardier Inc. against Eurobank.
  • Desjardins Assurances générales c. Luc Jutras et Industrielle Alliance, Assurance et services financiers inc.
  • 9264-5589 Québec inc. et 9262-8346 Québec inc. c. Banque Canadienne Impériale de Commerce, Banque de Montréal et Banque HSBC Canada
  • Desjardins Assurances générales c. Claude Patry et Industrielle Alliance, Assurance et services financiers inc.
  • Norbourg, liquidation of valuables, trusts and bankruptcy of Vincent Lacroix
  • Gwyneth Marguerite Riddell c. Banque Royale du Canada
  • Raymond Chabot inc. c. Caisse populaire Desjardins de la Vallée de la Kiamika (banking responsibilities and obligations)
  • Nguyen c. Tricot Canavan inc. et Banque Laurentienne du Canada

Mathieu provides litigation knowledge involving the protection of personal information, and represents and defends financial institutions before the Federal Court, the Federal Court of Appeal (in cases involving the Personal Information Protection and Electronic Documents Act/PIPEDA) and Quebec's Access to Information Commission (CAIQ).

He also represents companies of all sizes in a wide range of commercial litigation matters.