Overview

Martin Lord is a partner in our Estates, Wills and Trusts Group, and his practice focuses on tax law.

He mainly works with businesspeople, assisting them with tax planning to help protect their assets and bequeath them to future generations through domestic trusts or wills. Martin also advises his clients on their legal and financial roles and obligations. He keeps them informed about the international aspects of their files where applicable, and on the ever-changing landscape of tax law.

Martin also acts as liquidator and trustee for various foundations and charities in mandates for the administration of the property of others.

He has been an active lecturer for the past 35 years and speaks regularly at national conferences and symposiums.

Representative files and mandates

Martin’s practice mainly consists of the following:

Drafting complex wills, trusts and other testamentary instruments (including gifts mortis causa in marriage contracts)

Cross-border tax planning for American beneficiaries of Canadian private corporations, by selecting appropriate vehicles, such as unlimited companies

Minimizing the impact of taxes on the deceased’s income, and eliminating double taxation through proper planning before death (ex: freezes) and after death (ex: pipelines), particularly in cases where the deceased holds shares of a private corporation

Shielding heirs and legatees from the risks of negligent or fraudulent estate management

Winding up or splitting holding corporations between legatees or heirs to avoid double taxation and allow them to have independent control over their share

Repatriating untaxed foreign funds through voluntary tax disclosure

Creating asset protection trusts

Practice Areas

• Banking/Finance
• Corporate Law
• Commercial Law
• Taxation Law
• Corporate & Commercial Law

Bar Information

Called to the bar: 1986 (QC)