Martin Lord, M. Fisc., TEP

Lawyer, Partner

Language

English, French

Office

Montréal

LinkedIn

 

Martin Lord is a partner in our Estates, Wills and Trusts Group, and his practice focuses on tax law.

He mainly works with businesspeople, assisting them with tax planning to help protect their assets and bequeath them to future generations through domestic trusts or wills. Martin also advises his clients on their legal and financial roles and obligations. He keeps them informed about the international aspects of their files where applicable, and on the ever-changing landscape of tax law.

Martin also acts as liquidator and trustee for various foundations and charities in mandates for the administration of the property of others.

He has been an active lecturer for the past 35 years, and speaks regularly at national conferences and symposiums.


Representative files and mandates

Martin’s practice mainly consists of the following:

  • Drafting complex wills, trusts and other testamentary instruments (including gifts mortis causa in marriage contracts)
  • Cross-border tax planning for American beneficiaries of Canadian private corporations, by selecting appropriate vehicles, such as unlimited companies
  • Minimizing the impact of taxes on the deceased’s income, and eliminating double taxation through proper planning before death (ex: freezes) and after death (ex: pipelines), particularly in cases where the deceased holds shares of a private corporation
  • Shielding heirs and legatees from the risks of negligent or fraudulent estate management
  • Winding up or splitting holding corporations between legatees or heirs to avoid double taxation and allow them to have independent control over their share
  • Repatriating untaxed foreign funds through voluntary tax disclosure
  • Creating asset protection trusts


Honours

  • Canadian Legal Lexpert directory: ranked among the most frequently recommended lawyers in estate and personal tax planning
  • Best Lawyers in Canada: listed in the Taxation and Estates & Trusts categories (since 2008)
  • Who’s Who Legal directory: recognized as an expert in private client management


Associations

  • President of the Association de planification fiscale et financière (2015)
  • Member of the Canadian Tax Foundation
  • Society of Trust and Estate Practitioners (STEP):
    • Former director
    • Chair of the Montreal branch
    • Chair of the Technical Committee
  • Bar of Quebec:
    • Member of the Taxation Advisory Committee
    • Member of the Tax Legislation and Administration Committee
    • Sat on numerous arbitration committees
  • Member of the Quebec branch of the Association Henri Capitant


Bulletins

Duties on the transfer of an immoveable: New exemptions when a partnership is a party

February 7, 2018

On certain conditions, transfers made on or after December 21, 2017 will be exempt from transfer duties when a partnership is a party under conditions similar to those already enacted for companies. Click here to read explanations by Martin Lord (PDF).


Publications and Conferences

Martin’s most recent conferences include:

  • Case Law Update: 1st Generation Forum for Senior Estates & Trusts Practitioners, Cambridge Forums, 2022
  • “Usufruits au Québec et à l’étranger”, APFF Congress, 2021
  • “Mise à jour sur la planification fiscale transfrontalière”, STEP Canada, 2020
  • “Historique de l’imposition des revenus professionnels”, APFF Congress, 2017


Education

Juris Doctor in Common Law

Université de Montréal

2011

Master of Taxation

University of Sherbrooke

1988

Bachelor of Laws (LL.B.)

Université de Montréal

1985


Call to Bar

Quebec

1986