Background

François Morin is a partner at our Montreal office. François was admitted to the Quebec Bar in 1988 and is a graduate of the Université de Montréal Law School. He started working with our firm in 1987 and became a partner in 1997.

Areas of Practice

• In servicing trust companies and high worth individuals, François has developed an expertise in the specialized area of income tax issues surrounding wealth preservation and transfer of wealth to future generations, including planning involving family trusts, offshore trusts and other types of estate planning and international tax planning.
• François has been involved in cases before the tax and civil courts. He has also advised clients on all income tax and consumption tax (GST and QST) issues relating to various domestic and international corporate transactions.

Rankings and Recognitions

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

Professional Experience

• In recent years, François has assisted registered charities and wealthy individuals in structuring, from a tax point of view, the gifting of substantial assets and advising registered charities with respect to technical and reporting issues with the revenue departments.
• Recently, he has acted in the reorganization of a large Canadian trust with beneficiaries in the US and UK and has been involved in examining the interplay of Canadian, American and British tax laws.
• François has represented large corporate clients and individuals before the Courts on various tax issues and also before governmental authorities, as well as assisted clients through the voluntary disclosure process.

Professional and Community Activities

Charities and Not-for-Profit

• Director, Fondation du Dr Julien since January 2010
• Director, The Vimy Foundation, since May 2011
• Director, Tyndale St. George's Foundation since June 2011
• Director and secretary of the Duke of Edinburgh's Award in Canada (Quebec Division), a registered charity
• Director and Vice-President of the Douglas Hospital Research Centre, from October 1998 to December 2006
• Director and Chairman of the Douglas Hospital Research Centre from December 2006
• Member of the Planned Giving Advisory Committee of the Douglas Hospital Foundation
• Director of the Fraser-Hickson Library
• Director of ThinkFirst Québec, a registered charity involved in the prevention of injuries from 2008 to 2012
• Director of the Borden Ladner Gervais Foundation
• Director of the University Club of Montréal from May 2008 to May 2011
• Member of the Executive of the Montreal Branch of STEP
• Member in 2006-2007 of board of Directors of the Institute of Chartered Secretaries and Administrators - Québec Branch (ICSA)

Corporate

• Director of Canadian holding corporations held by non-residents
• Member of Pension Committee of private and public corporations

Professional

• Member of the Society of Trusts and Estate Practitioners in London, England (STEP)
• Member of the Financial and Estate Planning Council of Montreal
• Member of the Association de planification fiscale et financière du Québec
• Member of the Canadian Tax Foundation
• Member of the International Fiscal Association

Courses

• François has attended numerous conferences and seminars given by these organizations as well as the In-Depth and Specialized Tax Courses given by the Canadian Institute of Chartered Accountants.
• He also attended summer courses at the Academy of International Law in the Hague, Netherlands in 1988.

Firm

• He was member of the Management Committee in 2007
• He is member of the Compensation Committee since 2001
• Member of the Firm's governing body, the National Council in 2006 and in 2008
• Co-chair of our Montreal office's Stagiaires and Students Committee from 1996 to 2000 and Chair from 2002-2003.

Lectures

• He has given numerous lectures and written articles in the areas of trusts and estates, charities and taxation disputes with the tax authorities.
• François has attended numerous conferences and seminars given by these organizations as well as the In-Depth and Specialized Tax Courses given by the Canadian Institute of Chartered Accountants.
• He also attended summer courses at the Academy of International Law in the Hague, Netherlands in 1988.

Conferences, articles and interviews

• How to minimize e-commerce legal risks – « Les nouvelles implications fiscales relatives au commerce électronique » – November 8 and 9, 2000 (Federated Press Conferences)
• « La protection des éléments d'actifs » - February 20, 2001 (Conference organised by Claude Barry Inc.)
• « L'utilisation de la fiducie à des fins de protection d'actifs en droit civil québécois » – May 28, 2001 (Canadian Institute Conferences)
• North American Financing in turmoil – « Investissement et rémunération des promoteurs et des gestionnaires » – December 5, 6 and 7, 2001 (Association de planification fiscale et financière (APFF))
• « Les fiducies entre vifs » – February 12, 2002 – Personal Trusts and Estates – 2002 (Québec Bar)
• « Caractérisation des distributions à une fiducie : capital ou revenu? / Les fiducies de protection du patrimoine » – March 21, 2003 – published by the Mandatory Continuing Education Department (Québec Bar) Personal Trusts and Estates – 2003 (Québec Bar)
• « Règles générales sur la déductibilité des honoraires professionnels en matière de successions et fiducies » –  March 2004 – published by the Mandatory Continuing Education Department (Quebec Bar) – Personal Trusts and Estates – 2004 (Québec Bar)
• Presentation about GST and QST on legal services and commercial transactions (Bell Canada's Legal Department attended the presentation) – April 2004 – (Continuing Education - Borden Ladner Gervais)
• Summary of the Quebec Budget published in Canadian Taxpayer – April 2004
• « Déductibilité des honoraires » with Me Marilyn Piccini Roy, partner at Borden Ladner Gervais (Montreal), Borden Ladner Gervais, Montréal – May 2004 – (Presentation to Royal Trust)
• Presentation on GST to Pratt & Whitney Canada's legal department – July 2004
• «  Tax Issues for Charities and Not-for-Profits  » with Me Bill Pashby, partner at Borden Ladner Gervais ( Toronto ), Borden Ladner Gervais, Toronto – October 2004 – (Canadian Society of Association Executives)
• Audit and Investigation Technology – « Présomption de validité d'une cotisation » – November 18, 2004 – (Association de planification fiscale et financière [APFF])
• Quoted in Finance & Investissement – December 2004
• « Distributions par des fiducies testamentaires canadiennes » with Me Virginia Chan, then partner at Borden Ladner Gervais (Montreal), Borden Ladner Gervais, Montreal, published in the personal tax planning section, Revue fiscale canadienne 2005 - Vol. 53, No. 4, of the Canadian Tax Foundation
• « Saisissabilité des REER et déductibilité des frais d'avocats et de fiduciaires » – February 15, 2005 (Presentation to BMO Harris Private Banking)
• « Saisissabilité des REER et déductibilité des frais d'avocats et de fiduciaires » – February 22, 2005 (Presentation to Scotiatrust)
• « Développements législatifs récents affectant les fondations privées » – March 16, 2005 (Philanthropic Foundations Canada)
• « L'affaire Thibault et la saisissabilité des fonds détenus dans un régime enregistré d'épargne-retraite », with Me Khashayan Haghgouyan – April 22, 2005 published by the Mandatory Continuing Education Department – Personal Trusts and Estates ‑ 2005 (Québec Bar)
• « Fiducies de l'Alberta » – April 22, 2005 – published by the Mandatory Continuing Education Department – Personal Trusts and Estates ‑ 2005 (Québec Bar)
• « Développements législatifs récents affectant les fondations privées » – October 17, 2005 (Presentation to BMO Harris Private Banking)
• « Les aspects fiscaux des conventions commerciales » ‑ November 14 and 15, 2005 (Conferences of The Canadian Institute)
• « Fiducies albertaines et bénéficiaires québécois / Alberta trusts and Quebec Beneficiaries » ‑ March 15, 2006 (Presentation to Desjardins Trust)
• Les Affaires – (interview) « Le nouvel impôt sur les fiducies de revenu fera diminuer la popularité de ce type de société, mais les fiducies déjà constituées ne perdent pas leur raison d'être » – November 1, 2006
• « Enforcement and collection powers of Canada Revenue Agency and Revenue Québec » – November 1, 2006 (Presentation to RBC Dominion Securities)
• « Fiducie de type Henson pour une personne souffrant d'une déficience intellectuelle ou physique » – April 27, 2007 with Me Rosie Dikeakos, partner at Borden Ladner Gervais (Montreal) – Borden Ladner Gervais, Montreal, published by the Mandatory Continuing Education Department – Personal Trusts and Estates ‑ 2007 (Québec Bar)
• « Fiducies de type Henson pour une personne souffrant d'une déficience intellectuelle ou physique » – May 28, 2008 (Conferences of the Society of Trusts and Estate Practitioners (STEP) Canada )
• « The Rules under Budget of February 26, 2008 affecting Non-Resident Sales of Canadian Assets (Clearance Certificate 116) » – February 17, 2009 (Presentation to RBC Dominion Securities)
• « L'empiètement sur le capital pour satisfaire son contingent des versements, est-ce possible? » – March 18, 2009 (Philanthropic Foundations Canada )
• « Fin de la fiducie et questions fiscales » – May 1, 2009 with Me Rosie Dikeakos, partner at Borden Ladner Gervais (Montréal), Borden Ladner Gervais, Montréal – published by the Mandatory Continuing Education Department– Personal Trusts and Estates – 2009 (Québec Bar)