François L. Morin  

Partner

Executive Summary

François L. Morin joined our firm in 1987 and became a partner in 1997. As a result of mandates from trust companies and a wide range of wealthy individuals, François has acquired expertise in everything relating to income tax issues, particularly with regard to wealth preservation and transfer of wealth to future generations, including planning involving family trusts and other types of estate planning for Canadians and international clients.

François has also advised clients on all income tax and consumption tax (GST and QST) issues relating to various domestic and international transactions.

Representative Work

  • Has advised families on business succession issues and on corporate reorganization after a death.
  • In recent years, has assisted registered charities and wealthy individuals in structuring, from a tax point of view, the gifting of substantial assets.
  • Has advised registered charities with respect to technical and reporting issues with the revenue departments and with respect to investment opportunities.
  • Has acted in the reorganization of a large trust with beneficiaries in the US and the UK, and has been involved in examining the interplay of Canadian, American and British tax laws.
  • Has assisted clients with the voluntary disclosure process.

Publications & Presentations

Has given many presentations on the taxation of trusts and estates, charitable organizations and other subjects.

  • "La juste part d'impôt" interview on "Question d'argent,"  Canal Argent, May 23, 2014.
  • "Nouvelle orientation à l'Agence du revenu du Canada pour les organismes de bienfaisance," STEP, January 22, 2014.
  • “Fin de la fiducie et questions fiscales,” an article published by the Services de la formation permanente du Barreau du Québec, Fiducies personnelles et successions, Barreau du Québec, May 1, 2009.
  • "L'empiètement sur le capital pour satisfaire son contingent des versements, est-ce possible?,” Philanthropic Foundations Canada, March 18, 2009.
  • “The Rules under Budget of February 26, 2008 affecting Non-Resident Sales of Canadian Assets (Clearance Certificate 116),” a presentation to RBC Dominion Securities, February 17, 2009.
  • “Fiducies de type Henson pour une personne souffrant d'une déficience intellectuelle ou physique,” conferences of the Society of Trust and Estate Practitioners (STEP) Canada, May 28, 2008.
  • “Fiducie de type Henson pour une personne souffrant d'une déficience intellectuelle ou physique,” published by the Services de la formation permanente du Barreau du Québec, Fiducies personnelles et successions, Barreau du Québec, April 27, 2007.
  • “Enforcement and collection powers of Canada Revenue Agency and Revenue Québec,” a presentation to RBC Dominion Securities, November 1, 2006.
  • “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,” an interview with Les Affaires, November 1, 2006.
  • “Fiducies albertaines et bénéficiaires québécois/Alberta trusts and Quebec Beneficiaries,” a presentation to Fiducie Desjardins, March 15, 2006.
  • “Les aspects fiscaux des conventions commerciales,” conferences of The Canadian Institute, November 14 & 15, 2005.
  • “Développements législatifs récents affectant les fondations privées,” a presentation to BMO Harris Private Banking, October 17, 2005.
  • “Fiducies de l'Alberta,” an article published by the Services de la formation permanente du Barreau du Québec, Fiducies personnelles et successions 2005, Barreau du Québec, April 22, 2005.
  • “L'affaire Thibault et la saisissabilité des fonds détenus dans un régime enregistré d'épargne‑retraite,” an article published by the Services de la formation permanente du Barreau du Québec, Fiducies personnelles et successions,Barreau du Québec, April 22, 2005.
  • “Développements législatifs récents affectant les fondations privées,” Philanthropic Foundations Canada, March 16, 2005.
  • “Saisissabilité des REER et déductibilité des frais d'avocats et de fiduciaires,” a presentation for Scotiatrust, February 22, 2005.
  • “Saisissabilité des REER et déductibilité des frais d'avocats et de fiduciaires,” a presentation to BMO Harris Private Banking, February 15, 2005.
  • “Distributions par des fiducies testamentaires canadiennes,” published by the Canadian Tax Foundation in the personal tax planning section, Revue fiscale canadienne 2005 vol. 53, no 4.
  • Quoted in Finance & Investissement, December 2004.
  • Techniques de vérification et d'enquête “Présomption de validité d'une cotisation,” Association de planification fiscale et financière (APFF), November 18, 2004.
  • Tax Issues for Charities and Not-for-Profits,” the Canadian Society of Association Executives, October 2004 (with Bill Pashby).
  • "A presentation on the GST for the legal department of Pratt & Whitney Canada, July 2004.
  • “Déductibilité des honoraires,” a presentation for Royal Trust, May 2004.
  • A summary of the Québec Budget, published in Canadian Taxpayer, April 2004.
  • Presentation on GST and QST on legal services and commercial transaction (Bell Canada’s legal department attended the presentation), BLG's Continuing Education Program, April 2004.
  • “Règles générales sur la déductibilité des honoraires professionnels en matière de successions et fiducies,” an article published by the Service de la formation permanente du Barreau du Québec, Fiducies personnelles et successions 2004, Barreau du Québec, March 2004.
  • “Caractérisation des distributions à une fiducie : capital ou revenu? / Les fiducies de protection du patrimoine,” an article published by the Services de la formation permanente du Barreau du Québec, Fiducies personnelles et successions, Barreau du Québec, March 21, 2003.
  • “Les fiducies entre vifs,” Fiducies personnelles et successions, Barreau du Québec, February 12, 2002.
  • “Financement nord-américain dans la turbulence – Investissement et rémunération des promoteurs et des gestionnaires,” Association de planification fiscale et financière (APFF), December 5, 6 & 7, 2001.
  • “L'utilisation de la fiducie à des fins de protection d'actifs en droit civil québécois,” a presentation given to The Canadian Institute, May 28, 2001.
  • “La protection des éléments d'actifs,” conference organized by Claude Barry Inc., February 20, 2001. 
  • “Comment minimiser les risques juridiques du commerce électronique – Les nouvelles implications fiscales relatives au commerce électronique,” Federated Press conferences, November 8 & 9, 2000.

Rankings & Recognitions

  • Selected by peers for inclusion in the 2017 edition (and since 2010) of The Best Lawyers in Canada® (Tax Law, Trusts and Estates).
  • Recognized in the 2017, 2016, 2015, 2014 and 2013 editions of The Canadian Legal Lexpert Directory (Estate & Personal Tax Planning).