Profile
Martin Rochwerg practises in Miller Thomson’s Tax and Private Client Services Groups and is among the most frequently recommended estate planning lawyers in the country. According to Euromoney’s Best of the Best for 2012, Martin is one of the world’s top 30 pre-eminent Trusts and Estates practitioners.
As counsel to businesses, investment groups and philanthropists in Canada and internationally, Martin provides advice on tax planning, estate planning, and succession planning to family business, wills and trusts. He advises trustees and beneficiaries on estate, trust, charitable administration and dispute resolution, and corporate clients on tax minimization, reorganizations and ownership regimes. He has particular expertise and extensive experience in multi-jurisdictional tax issues.
Martin has been an Adjunct Professor in Estate Planning at Osgoode Hall Law School since 1980, and teaching award recipient. In addition, he is a faculty member for both the Canadian Tax Foundation and Canadian Bar Association, teaching multiple courses in Tax Planning for the Owner-Manager and Estate Planning for the CTF and lecturing for CTF Tax Week and CBA Tax Law for Lawyers. He was a seminar instructor for the Faculty of Law, University of Toronto and an instructor in the Bar Admission Course in Estate Planning and Administration, Corporate and Commercial Law and in Income Tax.
Education
- LL.B., Osgoode Hall Law School, York University, 1972
Professional Achievements
- Martindale-Hubbell AV Preeminent® Rated Lawyer, 2013
- 2012 PAC Award of Excellence, Jewish Foundation of Greater Toronto
- Euromoney’s Best of the Best for 2012, one of the world’s top 30 pre-eminent Trusts and Estates Practitioners
- Lexpert, Most Frequently Recommended (2010), Estate and Personal Tax Planning
- Named in Legal Media Group’s Guide to the World’s Leading Lawyers “Best of the Best” 2010 as one of the top 25 pre-eminent Trusts & Estates practitioners in the world
- Leading Practitioner: Best Lawyers in Canada (2006 to date), Trusts and Estates; Canadian Legal Lexpert Directory (2005 to date), Estate and Tax Planning, ‘Most Frequently Recommended’, and Charities
Directorships
- National President, ORT Canada
- Board of Governors, Canadian Tax Foundation
- Past President, Estate Planning Council of Toronto
- Past National Chair of Membership, Society of Trust and Estate Practitioners
Community Involvement
- Gift Planning Committee of the Toronto General and Western Hospital Foundation
- Past Chair of the Professional Advisory Committee of the Jewish Foundation of Greater Toronto
Memberships
- Member, Executive Council of the International Academy of Estate and Trust Law
- Member, Law Society of Upper Canada
- Academician, International Academy of Trust and Estate Lawyers
- Fellow, American College of Trust and Estate Counsel, Past Chairperson, Central Canada, Member, International Estate Planning Committee
- Member, Canadian Bar Association, Past Chair, Trusts and Estates Section (Ontario)
- Member, Planning Committee, 2005-2009 Ontario Tax Conference, Canadian Tax Foundation
- Member, Planning Committee, 2010 Canadian Tax Conference, Canadian Tax Foundation
- Member, International Fiscal Association
- Member, American Bar Association
Publications
- Federal Budget Review, 2013
- The International Comparative Legal Guide to: Private Client 2013, Global Legal Group, 2013
- The Trustee Act and Asset Protection/Creditor-Proofing Opportunities for Owners of Private Corporations, Wealth Matters, Fall 2012
- Tax Planning, The Law Society of Upper Canada - Practice Gems: The Administration of Estates, 2012
- Miller Thomson on Estate Planning, Carswell, 2012
- Estate-Owned Operating Companies: Key Considerations in Trustee Powers, Law Society of Upper Canada - Six Minute Lawyer Program, 2012
- Tax Effective Cross-Border Will Planning, Federated Press, Cross-Border Personal Tax Planning seminar, 2012
- United States Estate Tax in 2010, It's Personal (Preserving Wealth for People and Private Companies), Volume 3, Issue 2, 2010
- Non-Resident Trusts and Foreign Investment Entities, Osgoode Hall Law School, 2010
- United States Estate Tax in 2010, Wealth Matters, Spring 2010
- Freezing, Thawing, Refreezing: Intricacies of an Estate Freeze, 2010
- Use of Trusts as Will Substitutes: Trusts, Trustees, Trusteeships III, 2008
- Will Substitutes in Canada, The International Academy of Estate and Trust Law, (Cape Town, South Africa), 2008
- Income Trusts: A New Tax Regime for Publicly - Listed Flow -Through Entities, Tax Notes, Winter 2007
- Foreign Trusts: Trusts, Trustees, Trusteeships II, Ontario Bar Association, 2007
- Estate Planning Under the New Dividend Regime, Wealth Matters, March 2007
Industry Expertise
Key Practice Expertise
Areas of Focus
- Multi-jurisdictional tax and trust Issues
- Owner-manager planning
- Wealth management
- Charitable foundations
Year of Call
- Ontario Bar, 1974