Background

Charles Marquette is a partner at our Montréal office. Charles was admitted to the Québec Bar in 1983 and is a graduate of the Université de Montréal Law School. He became a partner with our firm in 1992. He also completed the Canadian Institute of Chartered Accountants courses for income tax as well as specialized courses.

Charles began his practice with our Firm in the area of general commercial and real estate law. He began practising in the areas of income and commodity taxes in 1985.

Areas of Practice

• Charles is the national leader of our Personal Tax and Estate Planning Group. He is also an active member of our Corporate Tax Group.

Rankings and recognitions

• Selected by peers for inclusion in The Best Lawyers in Canada 2012 (Tax Law)

Professional Experience

• Advises his clients on tax planning and implementing the corporate and commercial aspects of such planning.
• Also advises on income tax issues (and Provincial and Goods and Services Taxes) involving the use of operating and holding companies, owner/operator compensation, corporate, partnership and trust structures, shareholder agreements, asset and share purchases, mergers and acquisitions, ceasing business operations, the carrying on of business in Canada by non-residents, expansion into other jurisdictions such as the U.S., ownership of U.S. property by Canadians, self-employment vs. employment, immigration, emigration, offshore foreign property holdings (including the use of trusts), estate planning and income splitting, charitable and non-profit organizations.
• Represents clients before tax courts and before Revenue Québec and the Canada Revenue Agency on tax issues including negotiating voluntary disclosures.
• Advises major Canadian corporations as well as owner-operated businesses, individuals, accounting firms and foreign enterprises.

Professional and Community Activities

• Trust and Estate Practitioner, Society of Trust and Estate Practitioners
• Member of the Canadian Bar Association
• Member of the Canadian Tax Foundation
• Member of the International Fiscal Association
• Member of the Association de planification fiscale et financière du Québec
• Member of the American Bar Association
• Speaker on various issues relating to his areas of expertise