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Marc D.  Pelletier

Marc D. Pelletier

TEL: (204) 957 8339

FAX: (204) 954 0339


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Legal Assistant:
Karen Hoffman

TEL: (204) 956 2970 Ext. 229


Areas of Focus

Marc practises primarily in the areas of commercial, insurance and tax litigation. 

Marc has experience in assisting clients with all aspects of the tax dispute resolution process, including Canada Revenue Agency ("CRA") corporate audits, appeals to the CRA Appeals Division, and appeals to the Tax Court of Canada. He also has experience assisting clients with tax-related corporate reorganizations and providing clients with advice on potential tax consequences of certain corporate reorganizational matters.

Marc is bilingual. He can speak, read and write in French and English. Marc also has some capabilities to speak, read and write in Spanish.

Professional Activities

  • Member, Canadian Bar Association
  • Member, Manitoba Bar Association

Publications / Presentations

  • Author, "The Supreme Court of Canada Confirms Taxpayers are Entitled to Arrange their Affairs to Minimize Tax Payable" (Fillmore Riley Tax Insight, January 2022)
  • Co-Author, "The Importance of Locating Relevant Documentary Evidence in Tax Disputes" (Bennett Jones on Tax Disputes, September 2021)
  • Co-Author, "Cost Awards Beyond the Tax Court Tariff: Some Views on Rule 147" (Bennett Jones on Tax Disputes, July 2021)
  • Co-Author, "Rule 58 of the Tax Court of Canada Rules (General Procedure): Views of the Federal Court of Appeal" (Bennett Jones on Tax Disputes, May 2021)
  • Co-Author, "Onus of Proof in Canadian Tax Litigation: Is There Uncertainty and Confusion in the Law?" (Bennett Jones on Tax Disputes, January 2021)
  • Co-Author, "Summary Judgment at the Tax Court of Canada: Rule 170.1 of the Tax Court of Canada Rules (General Procedure)" (Bennett Jones on Tax Disputes, November 2020)
  • Co-Author, "Section 160 of the Canadian Income Tax Act: Vicarious Liability for Unpaid Taxes and the "Adequate Consideration" Defence" (Bennett Jones on Tax Disputes, March 2021)
  • Co-Author, "Rules of Reassessment: First Order Issued Under the Time Limits and Other Periods Act (COVID-19)" (September 28, 2020), online (blog)
  • Co-Author, "The Canada Revenue Agency's Power to Recover Excessive Refunds" (Bennett Jones on Tax Disputes, September 2020)
  • Co-Author, "Working From Home During a Pandemic—The Expense Conundrum" (June 19, 2020), online (blog)
  • Co-Author, "Derivative Assessments: Challenging the Underlying Liability" (Bennett Jones on Tax Disputes, May 2020)
  • Co-Author, "Tax Disputes in Past Economic Downturns, Will History Repeat Itself?" (Bennett Jones on Tax Disputes, May 2020)
  • Co-Author, "Participant Expert Evidence in Tax Litigation Proceedings" (Bennett Jones on Tax Disputes, April 2020)
  • Contributor, "Alberta Business Law Practice Manual", Legal Education Society of Alberta, July 2021
  • Contributor, "Inbound Investment in Canadian Oil and Gas Royalties", Resource Sector Taxation, Federated Press, May 2020
  • Contributor, "Professional Partnerships – Tips and Traps", British Columbia Tax Conference, September 2019