Mary Main's practice is focused on the preservation of client wealth, and maximizing access to that value by the client. Mary works with clients to retain and control the maximum personal return from their business, and ensure that money flowing through the company is doing so tax efficiently. She routinely:

• Advises on ownership structure for expansion projects
• Advises on ownership structure for business disposition or succession
• Resolves immediate/urgent tax related problems
• Sets up operational tax efficient business ownership structures
• Ensures that existing structures are understood, administered and properly implemented

Mary assists owners of established prospering businesses who wish to either expand and move operations to another level, or to transition out in some manner to the next generation, to an employee group or to a third party. She has considerable experience working with high net worth individuals, family dynamics and redirecting marital disputes away from the family business. She has developed a reputation of providing advice to those with more complex requirements, trusts for disabled beneficiaries and 'baby boomers' wishing to ensure that their aging parents are properly provided for in the event of their own disability or death that is effective and understood by the clients.

Mary is an experienced tax lawyer who combines her technical expertise and understanding of the Income Tax Act with a sense for business and an appreciation of the human dynamics involved in legal relationships and transactions.

She provides strategic business advice as a framework for structuring a tax driven plan designed to leave as much of the profit as possible with the entrepreneur. The exercise is not just about tax, it's about understanding legal structures that achieve what clients need and want and how the tax rules will respond within those structures. By understanding the person and the whole picture Mary is able to develop and implement a plan that achieves the client's objectives.

Effecting transitions of ownership, control and management of a business involves planning. The transitions occur in every business and in every life. If change is to be an opportunity for the individuals and the business is to thrive and not flounder, thoughtful planning is essential. This is the contribution Mary brings to you as your advisor.

The corporate, individual and tax sector converge in the charitable and volunteer areas of our communities. Mary advises in the establishment and ongoing operations of numerous non share capital corporations and charitable organizations.

Admissions and Affiliations

• Called to the Bar of Ontario 1982
• Ontario Bar Association Estates & Trust; Taxation; Charity & Not for Profit Sections
• Canadian Tax Foundation
• The Society of Trust and Estate Practitioners
• Women's Legal and Education Action Fund
• Women's Law Association
• Zonta International - Mississauga Club

Education

• B.Sc. University of New Brunswick 1973
• LL.B. Dalhousie University Law School 1980
• Canadian Institute of Chartered Accountants In Depth Tax Course

Contact Information

Phone: 905.276.0433
E-mail: marymain@kmblaw.com

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