Marc practises in all areas of income tax law with a focus on tax controversy matters.
He also advises on corporate reorganizations, mergers and acquisitions and financings involving private and public corporations. He has experience assisting clients with all aspects of the tax dispute resolution process, including corporate audits, appeals to the Canada Revenue Agency Appeals Division and to the Tax Court of Canada. He also has experience advising on tax-related corporate reorganizations and on the application of the Income Tax Act to a variety of business situations.
Marc supports the firm’s commercial litigation practice, advising public authorities and businesses in every major sector of the Manitoba economy on contractual, shareholder and governance disputes. Marc is bilingual in French and English, with conversational ability in Spanish. Prior to joining Fillmore Riley in 2021, he practised at a national law firm in Vancouver.
- 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
- University of New Brunswick, JD, 2019
- Manitoba, 2021
- British Columbia, 2020
- Alberta, 2020
- Member, Canadian Tax Foundation