Marc Pelletier

Associate

Winnipeg

Image for Marc Pelletier

Education & Qualifications

  • Alberta Bar (2020)
  • British Columbia Bar (2020)
  • Manitoba Bar (2021)
  • JD (New Brunswick, 2019)

Marc is a corporate/commercial lawyer with the firm's Winnipeg office.

Marc practises in all areas of Canadian income tax law, with a particular focus on corporate tax planning, personal tax planning, corporate reorganizations and tax efficient business structuring. Marc also has experience with the implementation and use of family trusts in succession planning and inter-generational transfers of businesses.

Marc also assists clients in resolving tax dispute matters with the Canada Revenue Agency.

  • Member, Law Society of Alberta
  • Member, Law Society of Manitoba
  • Member, Law Society of British Columbia
  • Member, Canadian Bar Associate
  • Member, Canadian Tax Foundation
  • Author, “The Scope of Examinations for Discovery in GAAR Cases”, 25:3 Federated Press – Tax Litigation (2022)
  • Author, “Directors’ Liability: Taxpayer Held To Have Resigned As Director Despite Lack of Paperwork”, (Canadian Tax Foundation, November 2022)
  • Author, “Amending Pleadings in Canadian Tax Litigation: Rule 54 of the Tax Court of Canada Rules (General Procedure)”, 25:2 Federated Press – Tax Litigation (2022)
  • Author, “Corporations paying insurance premiums may trigger unforeseen income tax for their shareholder(s)”, online (blog)
  • Co-author, “2022 Canadian Federal Budget Highlights”, online (blog)
  • Co-author, “Cost Awards Beyond the Tax Court Tariff: Some Views on Rule 147”, Bennett Jones on Tax Disputes, July 2021
  • Co-author, “Rule 58 of the Tax Court of Canada Rules (General Procedure): Views of the Federal Court of Appeal”, Bennett Jones on Tax Disputes, May 2021
  • Co-author, “Onus of Proof in Canadian Tax Litigation: Is There Uncertainty and Confusion in the Law?”, Bennett Jones on Tax Disputes, January 2021
  • Co-author, “Summary Judgment at the Tax Court of Canada: Rule 170.1 of the Tax Court of Canada Rules (General Procedure)”, Bennett Jones on Tax Disputes, November 2020
  • Co-author, “Section 160 of the Canadian Income Tax Act: Vicarious Liability for Unpaid Taxes and the “Adequate Consideration” Defence”, Bennett Jones on Tax Disputes, March 2021.
  • Co-author, “Rules of Reassessment: First Order Issued Under the Time Limits and Other Periods Act (COVID-19)”, (September 28, 2020), online (blog)
  • Co-author, “The Canada Revenue Agency’s Power to Recover Excessive Refunds”, Bennett Jones on Tax Disputes, September 2020
  • Co-author, “Working From Home During a Pandemic—The Expense Conundrum”, (June 19, 2020), online (blog)
  • Co-author, “Derivative Assessments: Challenging the Underlying Liability”, Bennett Jones on Tax Disputes, May 2020
  • Co-author, “Tax Disputes in Past Economic Downturns, Will History Repeat Itself?”, Bennett Jones on Tax Disputes, May 2020
  • Co-author, “Participant Expert Evidence in Tax Litigation Proceedings”, Bennett Jones on Tax Disputes, April 2020
  • Contributor, “Alberta Business Law Practice Manual”, Legal Education Society of Alberta, July 2021.
  • Contributor, “Inbound Investment in Canadian Oil and Gas Royalties”, Resource Sector Taxation, Federated Press, May 2020.
  • Contributor, “Professional Partnerships – Tips and Traps”, British Columbia Tax Conference, September 2019.