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/HST, 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. She also co-mediates estates disputes.

Prior to joining WeirFoulds LLP, 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 Monteith is Co-Chair of the firm's Tax Practice Group. She has a diverse practice founded on her in-depth experience in both income tax and commodity tax matters servicing domestic and international clients.

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/HST, 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. She also co-mediates estates disputes.

Prior to joining WeirFoulds LLP, 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.

Significant Transactions

Acted for Honeywell (NYSE:HON) in the acquisition by plan of arrangement of COM DEV International Ltd. (TSX:CDV), a leading satellite and space components provider of switches and multiplexers. February 2016.

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, Harmonized sales tax, and other Ontario provincial taxes support and advice;

Estate and business succession planning;

Co-mediation of estates disputes.

Publications

"Beware: Proposed Tax Changes May Require you to Act Now", WeirFoulds LLP, September 2017 (with Ryan Morris and Lori Duffy)

"2013 Federal Budget - Essentials for the Mining Industry", WeirFoulds Client Update, May 2013 (with Wayne Egan and Steven Rukavina)

"Prohibited Investments - RRSP/RRIF", WeirFoulds LLP Client Update, March 2013

"New Penalty Taxes: Prohibited Investments and Advantage Rules for RRSP, RRIF and RCA Deferred Income Plans", WeirFoulds LLP, Client Update, December 2012

"Loss of Limited Liability Protection - Risks When Corporate Status is not well Communicated", WeirFoulds LLP - Corporate Update, November 2012

"Working in Canada: An Overview of Employment Law", WeirFoulds LLP, October 2011 (with Krista Chaytor, Albert Formosa, Sean Foran, Les O'Connor, John Wilkinson, Raj Anand, N. William Ross, Rachel Goldenberg, and Faren Bogach)

"Timely Tax Returns Should be a Top Priority", WeirFoulds LLP Estate Alert, Litigation Update, August 2011

"Case Comment: Antle – Of Trusts and Shams", Deadbeat, a publication of the Trusts and Estates Section of the Ontario Bar Association, December 1, 2010, December 2010

"Quiz: Cross-border Acquisitions", Canadian Lawyer InHouse, December 2010 (with Ryan Filson)

"Mind the tax: Considerations for ex-patriot employees working in Canada", Workplace E-news, November 2010

"Canada Revenue Agency Trumps Unsecured Creditors!", Tax for the Owner-Manager, Canadian Tax Foundation, October 2010

"Estate Beneficiaries Beware the Long Arm of Tax Collectors", WeirFoulds LLP, Estate Alert, September 2010

"Out of the "Frye" Pan and into the Fire", Estates & Trusts Pensions Journal (Vol. 29, No. 2), March 2010 (with Clare Burns)

"Residential Housing - Sales and Construction: HST Transitional Rules", WeirFoulds LLP Property Update, Fall 2009, November 2009

"Residential Rental Properties - Leases, Sales and Construction: HST Transitional Rules", WeirFoulds LLP Property Update, Fall 2009, November 2009

"Sale or Lease of Goods: HST Transitional Rules", WeirFoulds LLP Corporate Update, Fall 2009, November 2009

"Services: HST Transitional Rules", WeirFoulds LLP Corporate Update, Fall 2009, November 2009

"Non-residential Real Property Sales: HST Transitional Rules", WeirFoulds LLP Property Update, Fall 2009, November 2009

"Commercial Leases: HST Transitional Rules", WeirFoulds LLP Property Update, Fall 2009, November 2009

"Non-residential Construction: HST Transitional Rules", WeirFoulds LLP Property Update, Fall 2009, November 2009

"Looking to the Future—Mediation of Estate Disputes", ADR Update - Fall 2009 Newsletter of the ADR Institute of Ontario, Inc., November 2009

"Frye Ruling a Recipe for Litigation", Law Times, Speaker's Corner, October 2009 (with Clare Burns and Lori Duffy)

"Guardianship: What You Need to Know", Total Access, October 2009 (with Clare Burns and Lori Duffy)

"Guardianships", WeirFoulds LLP Litigation Update - September 2008, September 2008 (with Lori Duffy and Clare Burns)

"Canadian and U.S. Efforts to Combat Tax Evasion – Some Canadian Initiatives", Ontario Bar Association – New York Bar Association 2nd Biennial Ontario-New York Legal Summit, March 28, 2014

"Death and Taxes: The Spousal Rollover and In-Kind Transfers to Fulfil Section 6 Family Law Act Equalization Distributions", Deadbeat, Volume 30 No 2., December 2011.

"Antle and Garron – The Federal Court of Appeal – Focus on Fundamentals", Estates Trusts & Pensions Journal, Vol. 30, No. 3, May 2011.

"Canada Revenue Agency Trumps Unsecured Creditors!", National Insolvency Review, Volume 27, No. 6, December 2010.

"Antle – Of Trusts and Shams", Ontario Bar Association DeadBeat, Trusts and Estates Section, Volume 29, No. 2, December 2010.

"CRA Trumps Unsecured Creditors", Canadian Tax Foundation, Tax for the Owner-Manager, Vol. 10, No. 4, October 2010.

"Ex-Patriot Employees – Some Canadian Tax Issues", Association of Corporate Counsel, 2009 Annual Conference, Boston, October 18-21, 2009.

"Frye Ruling a Recipe for Litigation", Speakers Corner, Law Times, October 13, 2009.

"GST and PST Commentaries, Chapters 17 and 18", Law Society of Upper Canada, Bar Admission Course Materials (1992-1994, 1998-2005).

Speaking Engagements

Speaker, "Scary Tax Issues for Wills and Estates Practitioners", Junior Trust and Estates Planning group (JTEP), Toronto, ON, October 20, 2017

Speaker, "Legal and Regulatory Issues Affecting Building Owners & Property Managers," Springfest, April 7, 2016

Co-presenter, Legal Roundtable: Issues building Owners & Managers Must Understand, Springfest, April 10, 2014

Co-chair and Panelist, Canadian and U.S. Efforts to Combat Tax Evasion, Ontario Bar Association – New York Bar Association 2nd Biennial Ontario-New York Legal Summit, Toronto, March 28, 2014

Co-presenter, Legal and Regulatory Issues for Property Managers and Owners, Property Management Exposition and Conference, Toronto, December 4, 2013

Co-presenter, Legal and Regulatory Issues for Property Managers and Owners, Property Management Exposition & Conference, Toronto, November 28, 2012

Co-presenter, Roundtable on Important Legal and Regulatory Issues for Property Managers and Owners, 18th Annual Springfest, April 17, 2012

"Working with Tax Treaties" and related Case Study, Canadian Bar Association Program, Tax Law for Lawyers, Author and Presenter, from 1995 to present.

Co-presenter, Roundtable on Legal and Regulatory Issues for Property Managers and Owners, 17th Annual Springfest, April 6, 2011.

"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.

"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.

Awards & Recognition

Worldwide Registry for Excellence in Tax Law, 2015

Martindale-Hubbell DistinguishedSM

Professional Activities

Maralynne lectured and participated in a sophisticated case study annually at the Canadian Bar Association programme "Tax Law for Lawyers" since its inception in 1995 until 2015.

Canadian Institute of Chartered Accountants, In-depth Tax Course, (1982)

Affiliations

Canadian Tax Foundation – Member

Canadian Bar Association - Member

Ontario Bar Association - Member

The ADR Institute of Ontario Inc. - Member

Community Involvement

Past Member of the Board of Directors of the Toronto Board of Trade

Past Chair of Taxation Committee of the Toronto Board of Trade

Past Co-Chair of the Governance Committee of the Toronto Board of Trade

Past Member of the Policy Committee of the Toronto Board of Trade

Past Member of the Economic Development Committee of the Toronto Board of Trade

Lawyer

Toronto
Direct 416.947.5089
Fax 416.365.1876
mmonteith@weirfoulds.com

Practice Areas

Income and Commodity Tax Law

Cross-border Transactions

Merger and Acquisitions

Called to the Bar
Ontario (1980)
Education
University of Toronto
J.D. 1978

Queen's University
B.Comm. 1975
(Honours)

Kellogg School of Management, Northwestern University
1988
Executive Development Program

University of Windsor/Stitt Feld Handy Group
2009
ADR Certificate of Achievement

Awards & Recognition

Worldwide Registry for Excellence in Tax Law, 2015

Martindale-Hubbell DistinguishedSM

Professional Activities

Maralynne lectured and participated in a sophisticated case study annually at the Canadian Bar Association programme "Tax Law for Lawyers" since its inception in 1995 until 2015.

Canadian Institute of Chartered Accountants, In-depth Tax Course, (1982)

Affiliations

Canadian Tax Foundation – Member

Canadian Bar Association - Member

Ontario Bar Association - Member

The ADR Institute of Ontario Inc. - Member

Community Involvement

Past Member of the Board of Directors of the Toronto Board of Trade

Past Chair of Taxation Committee of the Toronto Board of Trade

Past Co-Chair of the Governance Committee of the Toronto Board of Trade

Past Member of the Policy Committee of the Toronto Board of Trade

Past Member of the Economic Development Committee of the Toronto Board of Trade

Called to the Bar

Ontario (1980)

Education

University of Toronto
J.D. 1978

Queen's University
B.Comm. 1975
(Honours)

Kellogg School of Management, Northwestern University
1988
Executive Development Program

University of Windsor/Stitt Feld Handy Group
2009
ADR Certificate of Achievement