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Mary Anne Bueschkens

Mary Anne Bueschkens

Counsel
  • Toronto 416 643.6802
     
mabueschkens@heenan.ca
 
 
    

Mary Anne Bueschkens is a leading trusts and estates practitioner who regularly advises her private clients on the taxation, establishment, and administration of domestic and offshore trusts and estates. She also advises her private clients on business succession planning, strategic business growth, the establishment and ongoing operations of charities and not-for-profit corporations, and tax-effective immigration and emigration planning.

As counsel to private clients, businesses, investment groups, trust companies, philanthropists, and institutional and individual trustees and fiduciaries in the estates, trusts, tax planning and charities areas, Mary Anne is often involved in multi-jurisdictional legal and tax issues, and is known for having particular specialization in this area as well as for having access to a broad network of professionals, both domestic and international, for all of the planning related needs of her clients.

Mary Anne is also involved in advising the boards of privately held companies and assists in co-ordinating and advising on succession planning and strategic planning, including acquisitions, divestitures and global expansion.

Mary Anne is consulted on in the area of contentious and non-contentious estate litigation matters and mediation, both for private clients and for corporate trustees. In addition, she assists her clients with the preparation of domestic contracts and with onshore and offshore asset protection structures as part of an overall succession plan.

Mary Anne has written and lectured extensively in the area of estate, tax and trust planning and administration, on both domestic and international issues, for the Canadian and Ontario Bar Associations, the Canadian Tax Foundation, The Law Society of Upper Canada, the Canadian Institute of Chartered Accountants, and the Society of Trust and Estate Practitioners. She has published papers in The International Academy of Estate and Trust Law as well as in Canadian and international publications. Former Chair of STEP Toronto and current Chair of STEP Canada, Mary Anne is an elected Academician and serves on the Executive Council of The International Academy of Estate and Trust Law.

Mary Anne is recognized as a leading trusts and estates practitioner in the 2011, 2012 and 2013 editions of The Best Lawyers in Canada (Woodward/White) and in Euromoney’s 2011 Guide to the World’s Leading Trust & Estate Practitioners. She is also Chair of the Society of Trust and Estate Practitioners. She has been recognized in the 2012 Canadian Legal Lexpert Directory in estate and personal tax planning.

Mary Anne is also on the Board of Governors of the Royal Ontario Museum.

Education

  • LL.B., York University (Osgoode Hall Law School), 1988
  • MBA, University of Windsor, 1986
  • B.Comm., University of Windsor, 1984
  • B.Sc., University of Western Ontario, 1983

Professional Affiliations

  • Canadian Bar Association
  • Canadian Tax Foundation
  • Ontario Bar Association
  • Society of Trust and Estate Practitioners (STEP)
  • The International Academy of Estate and Trust Law
  • The Law Society of Upper Canada (Ontario)

Publications & Conferences

  • Published Paper: "Canadian Tax, Trust and Estate Issues Relevant to High-Net Worth Individuals with Ties to Canada and the U.S.", The American Law Institute-American Bar Association International Estate and Trust Planning Conference, Toronto, August 23-24, 2012 (co-written with and presented by Lucinda Main)
  • Presenter, “Recent Changes in Canada in the Areas of Trusts and Estates Law”, The International Academy of Trust and Estate Law, Istanbul, May 21, 2012.
  • Presenter, 7th Annual International Estate Planning Institute, New York Bar Association, New York, March 24 – 25, 2011.
  • Presenter, published paper entitled “Update on Non-Resident Trust Rules”, 13th Annual Estates and Trusts Summit, Law Society of Upper Canada, Toronto, November 17 - 18, 2010.
  • Presenter, published paper entitled “Tax Planning for New Immigrants”, 3rd Tax Planning for Migration to or from Canada Course, Federated Press, Toronto, November 8 - 9, 2010.
  • Presenter, published paper entitled “A Practical Guide to Using and Maintaining Trusts Effectively”, Ontario Tax Conference, Toronto, October 25, 2010.
  • Presenter, published paper entitled  “Pre-Immigration Strategies for the Private Client: Immigrating to Canada”, The International Bar Association’s Annual Conference, Vancouver, October 3-7, 2010.
  • Author, “Pre-Immigration Strategies for the Private Client: Immigrating to Canada”, IBA Conference in Vancouver.
  • Author, “A Practical Guide to Using and Maintaining Trusts Effectively”, Ontario Tax Conference, Toronto.
  • Author, “Update on Non-Resident Trust Rules”, Law Society of Upper Canada, Toronto.
  • Author, “Tax Planning for New Immigrants”, Federated Press, Toronto.
  • Presenter, published paper entitled  “Wills and Trust Clauses: Asset Protection Clauses and Use of a Protector, Structuring and Drafting the Trickiest Will Clauses”, The Advanced Intensive Program in Wills, Estates and Trusts, Osgoode Professional Development Centre, Toronto, March 25-26, 2010
  • Moderator, Canada/U.S. Tax and Estate Planning Cross-Border Issues, STEP Canada Seminar, Toronto, January 13, 2010
  • Program Chair of an international panel on “The Taxation of Offshore Trusts” at The International Academy of Estate and Trust Law Meeting in Cartagena, Colombia, and presenting her own paper entitled “Canadian Income Taxation of Non-Resident Trusts and Their Canadian Beneficiaries” on April 28, 2009
  • Presenter, published paper entitled The Six-Minute Estates Lawyer 2009, S.116 Filing Obligations in Respect of Capital Distributions to Non-Resident Beneficiaries of Canadian Resident Trusts/Estates, The Law Society of Upper Canada, April 6, 2009, Toronto
  • Presenter and Published Paper: Influencing Changes, Breaking Barriers and Building Bridges, 2nd Annual Conference, Women in Law, Toronto, November 26, 2008
  • Presenter and Published Paper: The Non-Resident Factor in Estate Planning, 11th Annual Estates and Trusts Summit, Law Society of Upper Canada, Toronto, November 19, 2008
  • Presenter and Published Paper: Immigration and Emigration Tax Planning for U.S. Citizens with a Focus on Canada, 20th Annual International Trust and Tax Planning Summit, Coral Gables, Florida, November 13, 2008
  • Presenter and Published Paper: Testamentary Trust Planning: The Impact of ss.104(2), 104(13.1) and 104(13.2), Trusts, Trustees, Trusteeships III, Ontario Bar Association, Toronto, September 23, 2008
  • Presenter: FIE Rules Applied to Inbound Testamentary and Immigration NRT's, Society of Trust and Estate Practitioners (Canada) 10th National Conference, Toronto, June 5, 2008
  • Presenter: The Six-Minute Estates Lawyer 2008, NRT and FIE Rules and Their Impact on Non-Resident Trust Planning, The Law Society of Upper Canada, April 8, 2008
  • Presenter and Published Paper: The Implications of the NRT and FIE Rules to Trust and Estate Planning, Taxation of Trusts and Estates: A Practical Approach, Ontario Bar Association, Toronto, March 3, 2008
  • Panelist: Globalization and the Impact of Tax on International Investments: A Symposium in Honour of the Late Alex Easson, Queen’s University, Faculty of Law, Kingston, February 29, 2008
  • Presenter and Published Paper:The 19th Annual International Trust & Tax Planning Summit, New York - Immigration and Emigration Tax Planning with a Focus on Canada, October 17, 2007
  • Presenter and Published Paper: Ontario Bar Association, Estates and Trust Section CLE, Toronto, Trusts, Trustees, Trusteeships - All You Need to Know and More, NRT and FIE Rules and How They Impact Non-Resident Trust Planning, Monday, September 24, 2007
  • Presenter: CRA Roundtable at 9th National STEP Canada Conference, Toronto, June 7 and 8, 2007
  • Published Paper: Planning for the Multi-National Family: A Canadian Perspective, The Papers of The International Academy of Estate and Trust Law, Boston, May 23, 2007 (with John Fuke)
  • Presenter: Change in Trustee: An Acquisition of Control, The Law Society of Upper Canada, Continuing Legal Education, The Six-Minute Estates Lawyer, Toronto, April 10, 2007
  • Presenter and Published Paper: Tax Planning, 2006 Canadian Tax Foundation, 58th Annual Tax Conference, Toronto, November 26-28, 2006
  • Presenter and Published Slides: Seminar on Taxation, Real Estate and Asset Management for Canadians in the U.S., Midtown Executive Club, New York, November 1, 2006
  • Presenter and Published Slides: Seminar on Taxation, Real Estate and Asset Management for Canadians in the U.S., Midtown Executive Club, New York, November 1, 2006
  • Presenter: Intergenerational Wealth Planning, Maximizing the Expertise of your Advisors, Royal Ontario Museum, October 24, 2006
  • Presenter and Published Paper: Canadian and Multi-Jurisdictional Estate Planning, 2006 Ontario Tax Conference, Toronto, October 16-17, 2006
  • Program Chair: Update on U.S. Estate Tax, STEP Toronto, October 11, 2006
  • Presenter: Cidel Financial Group Conference 2006, Seillans, Provence, France, September 12-15, 2006, Update on Voluntary Disclosure with Jules Lewy of Fraser Milner Casgrain
  • Presenter and Published Slides: The Flexible Estate Plan, Tax Planning for the Owner-Manager Course and Estate Planning Course, Canadian Tax Foundation, Quebec, July 15-19, 2006
  • Presenter and Published Slides: The Multijurisdictional Estate: Domestic and Offshore Asset Protection Trusts, Tax Planning for the Owner-Manager Course and Estate Planning Course, Canadian Tax Foundation, Quebec, July 15-19, 2006
  • Program Director: Mock Trial at 8th National STEP Conference, Toronto, June 12 and 13, 2006
  • Published Paper: OBA Deadbeat, Trusts and Estates Section, Volume 24 No. 3, May 2006; Case Comment: Bott v. Macaulay (2005), 76 O.R. (3d) 422
  • Presenter and Published Slides: Business and Family Succession: The Use of Trusts and Trust Planning, 57th Annual Canadian Tax Foundation Conference, September 25, 2005
  • Published Paper: O Canada: A look at immigration laws and taxes in Canada and why so many people choose to move to the world's second largest country, Stash Magazine, September 2005, Issue Ten, p. 10
  • Presenter: STEP Toronto, Program Director and Chair for Multi-Jurisdictional Wills and Powers of Attorney, September 22, 2005
  • Presenter and Published Paper: Estate and Financial Planning Opportunities and Pitfalls of Multi-Jurisdictional Retirement, Canadian Bar Association, Elder Law CLE Conference, Toronto, Ontario, May 13/14, 2005
  • Published Paper: Methods of Holding U.S. Assets by Canadian Residents, a Canadian Perspective, The Law Society of Upper Canada, Continuing Legal Education, Six Minute Estates Lawyer, February 8, 2005 (with John Fuke)
  • Case Comment: Bott v. Macaulay (2005), 76 O.R. (3d) 422
  • Presenter: STEP Toronto, Panelist and Programme Chair for U.S. Estate Taxes: Updated Structures used for Canadians and Accidental Americans, December 2, 2004
  • Offshore Rules, Draft Legislation, CBAO, April 2004
  • Published Paper: New Tax Rules for Non-Resident Trusts, Ontario Bar Association, November 27, 2001
  • Published Paper: Canadian Perspectives on Charities and Not-for-Profit Activities, The Papers of The International Academy of Estate and Trust Law, May 2001 (with John Fuke)
  • Published Paper: Alter Ego Trust and Joint Spousal Trust, Business Vehicles, May 2000, Vol. 11, No. 2, p. 292 (with John Fuke)
  • Published Paper: The Borderline Between Optimal and Abusive Planning - A Canadian Perspective, The Papers of the International Academy of Estate and Trust Law - 2000, p.131 (with John Fuke)
  • Published Paper: Income Splitting with Minor children, Business Vehicles, 2000, Vol. 11, No. 1, p. 286 (with John Fuke)
  • Lecturer: Bar Admission Course, Estate and Tax Planning Instructor for 1992, 1999 and 2000
  • Public Lecturer: Make a Will Month, Ontario Bar Association, May 1998, May 1999
  • Presenter: Estate Planning for the Owner-Manager, September 1991, The Canadian Institute of Chartered Accountants (CICA) Tax Seminar programme
  • Prepared and graded Ontario Estate Law Clerk Examination, Ontario College, Ministry of Training and Education, 1991-1993

Canadian Legal Lexpert® Directory
(Tax Law - 2012)

The Best Lawyers in Canada
(Trusts and Estates - 2013)

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