Charles P. Marquette

Charles P. Marquette  


Executive Summary

Charles Marquette has expertise in corporate income tax, estate planning and the implementation of in-house and commercial aspects of planning.

Charles has practised in the areas of income tax and consumption tax since 1985, after practising in the general area of commercial and real estate law for several years. He has completed Canadian Institute of Chartered Accountants' income tax courses, as well as other specialized courses.

Representative Work

  • Advises clients on tax planning and implementing the corporate and commercial aspects of such planning.
  • Advises clients on income tax issues (including the Québec sales tax and the Goods & Services tax), involving the use of operating and holding companies, owner/operator compensation, partnership and trust structures, shareholder agreements, assets and share purchases, mergers and acquisitions, ceasing business operations, the operation of businesses in Canada by non-residents, expansion into other jurisdictions such as the United States, ownership of US property by Canadians, self-employment versus employment, immigration, emigration, transnational foreign property holdings, (including the use of trusts), estate planning and income splitting, as well as charitable and not-profit organizations.
  • Represents clients before tax courts and in their negotiations with Revenu 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.

Publications & Presentations

  • Has spoken on various subjects related to his practice.
  • "Hybrid Sale of Shares and Assets of a Business," Canadian Tax Journal, 2014.
  • "Convention entre actionnaires, aspects fiscaux," Association de planification fiscale et financière annual conference (APFF), 2011.
  • "Share Capital Attributes:  Corporate and Tax Issues," Canadian Tax Journal, 2009.
  • "Particularités du droit des sociétés pertinentes à la fiscalité concernant les dividendes," APFF annual conference, 2008.
  • "Tout ce que vous voulez savoir lors d'une transaction impliquant une 'unlimited liability company'," Canadian Institute, October 2006.
  • "Planification fiscale, pièges à éviter," APFF annual conference, 2003.
  • "Selected Income Tax Issues of Particular Relevance to Shareholders' Agreements," Canadian Tax Journal, 2001.

Rankings & Recognitions

  • Recognized in the 2019 edition (and since 2010) of Best Lawyers in Canada® (Tax Law). Also recognized in the 2019 edition (and since 2013) (Trusts and Estates).
  • Named "Best Lawyer of the Year (Tax Law, Montréal)" by The Best Lawyers in Canada® in its 2013 edition.
  • Recognized in the 2018 edition (and since 2013) of The Canadian Legal Lexpert Directory (Estate and Personal Tax Planning).
  • Martindale-Hubbell® BV® Distinguished™ 4.4 out of 5 Peer Review Rated.