Maralynne has a broad-based tax practice in the areas of income and commodity taxes, both federal and provincial, including domestic and international taxation, GST, financing, transfer pricing and other cross-border issues, both corporate and personal and both in-bound and out-bound Canada. She has completed the Canadian Institute of Chartered Accountants' In-depth Tax Course and has extensive experience in the negotiation and implementation of commercial and financing transactions across a wide spectrum of industries, for both private and public companies, their employees and independent contractors and also provides tax advice to charitable and other not-for-profit entities.
Prior to joining WeirFoulds LLP, she was a partner with a broad-based tax practice at a Toronto law firm with particular expertise in transportation, corporate, commercial and condominium law, followed by a major national law firm at its office in Toronto. She also spent over four years as the senior in-house tax counsel for the Canadian Imperial Bank of Commerce and managed the in-house tax counsel group, providing domestic and international tax advisory services to the CIBC group of companies worldwide.
Maralynne has provided tax advice from initial planning to implementation, when appropriate working with Canadian tax accountants and Non-Canadian tax advisors, in connection with:
Strategic mergers, acquisitions and divestitures of operating businesses by Canadians and non-Canadians;
IPO and flow-through share and warrant offerings;
Multiple and multi-jurisdictional financings and lending facilities;
Private placements, fund offerings;
Capitalization, structuring and profit repatriation and associated aspects of business and investment expansion into Canada and outside of Canada;
Transfer pricing strategies;
Multi-jurisdictional employee compensation packages;
Special tax issues associated with not-for-profit and charities;
Goods and services tax and Ontario retail sales tax support and advice;
Estate and business succession planning.
"Out of the "Frye" Pan and Into the Fire?", Estates Trusts & Pensions Journal, Vol. 29, No. 2, March 2010.
GST and PST Commentaries, Chapters 17 and 18, Law Society of Upper Canada, Bar Admission Course Materials (1992-1994, 1998-2005).
"Looking to the Future–Mediation of Estate Disputes", ADR Update, Fall 2009.
"Frye Ruling a Recipie for Litigation", Speakers Corner, Law Times October 13, 2009
"How Would HST Work - Implications for Landlords and Tenants" PM Expo 2009, The Property Management Exposition & Conference, December 3, 2009.
"Tax Law Primer for the General Practitioner", Law Society of Upper Canada - Panelist Speaker, November 4, 2008.
"Current Cases of Interest", Canadian Tax Foundation - Ontario Conference, October 16, 2006.
"GST Fundamentals for Real Estate Transactions", Ontario Bar Association Program, Your First Real Estate Transaction Going Bad: How to Avoid Problems and Find Solutions, May 26, 2005.
"Structuring Canadian Operations for U.S. Enterprises", Tax Executives Institute Annual Tri-chapter Conference, May 1, 2001.
"Introduction to Canadian Sales Tax", "Canadian Taxation of Executives Performing Services in Canada", "Cross-Border Issues: Transfer Pricing", and "Cross-Border Issues: Repatriation of Earnings", Lorman Education Services Seminar; Doing Business in Canada: Issues Across the Border, December 8, 1998 and December 3, 1999.
"Working with Tax Treaties" and related Case Study, Canadian Bar Association Program, Tax Law for Lawyers, 1995-2009.
"GST and PST Module", CCH Seminar, Purchaser and Sale of a Business, November 8, 1994.
"Disputes with Revenue Canada – Some Emerging Tips and Practice Trends", Canadian Tax Foundation – Ontario Conference, October 5, 1994.
"GST and PST Issues Module", CCH Seminar, Purchase and Sale of a Small Business, May 5, 1994.
"GST and Insolvency", The Canadian Institute Seminar, GST Two Years Later, April 21, 1993.
Seminar Co-Chair, GST in Commercial Transactions, Tips and Traps, Nuts and Bolts, CBAO – 1993 Institute; presented paper "Remedies for Breach – What Happens When Things Go Wrong", January 29, 1993.
"Goods and Services Tax Module", Ontario Institute of Chartered Accountants Seminar, Advising on Purchase and Sale of a Business, March 26, 1992.
"Goods and Services Tax Issues for U.S. Residents Doing Business in Canada", Tax Executive Institute – Cleveland, Ohio Chapter, October 3, 1991.
"Structuring the Captive Insurance Vehicle", The Canadian Institute, Cutting Corporate Insurance Costs .. To the Bone, March 18, 1991.
"Goods and Services Tax, Provincial Sales Tax, Land Transfer Tax and Nonresident Tax Module", CCH Seminar, Tax Planning for the Purchase and Sale of a Business, March 7, 1991.