Chair of our Taxation group and Vice President of our firm, Martin Raymond acts primarily in matters regarding the purchase or sale of a business. In light of his academic background and experience in the field of taxation, he provides small and mid-sized businesses, public corporations and start-ups with tailored technical expertise pertaining to tax planning and corporate reorganizations.
Mr. Raymond has developed a practice focused on the constitution of trusts and other holding structures to meet the particular needs of both Canadian business owners and non-residents. He acts for either the trustees or the beneficiaries of these trusts. In this regard, he is often consulted concerning the application of Canadian tax treaty provisions in order to reduce the implications for taxpayers who own assets in many countries.
In addition, Mr. Raymond is involved in files dealing with the amalgamation and winding-up of corporations, particularly their share capital structure and their financing. Often consulted by commercial real estate owners, he proposes optimal solutions regarding various aspects of income and sales taxes related to owning and selling their properties. He also provides tax advice to real estate investment funds with respect to their public offerings and corporate reorganizations.