Martha MacDonald

Martha MacDonald

Toronto: 416.865.8236
Fax 416.865.7380


JD, 2004
University of Toronto
BA (Joint Honours, Mathematics and English), 2000
McGill University

Bar Admissions

Ontario, 2005


Martha leads the Tax Controversy and Litigation Practice at Torys. She practises tax litigation before trial and appellate courts, as well as dispute resolution with the Canada Revenue Agency and provincial tax authorities. Martha has been involved with tax issues, including transfer pricing, tax avoidance, foreign tax credits, residence for tax purposes, taxable employment benefits, and goods and services tax/harmonized sales tax, in addition to a range of administrative and procedural matters specific to the tax area.

Representative Work

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Chambers Canada—Leading lawyer in tax: litigation (2020-2021)

Chambers Global—Leading lawyer in tax: litigation (2021)

World Tax—Highly regarded in Tax Controversy and Women in Tax (2015-2021)

Benchmark Canada: The Definitive Guide to Canada’s Leading Litigation Firms and Attorneys—Future Star (2021)

Best Lawyers in Canada—Leading lawyer in tax law (2020-2021)

Lexpert/American Lawyer’s Guide to the Leading 500 Lawyers in CanadaLeading lawyer in corporate tax litigation (2021)

The Canadian Legal Lexpert Directory—Leading lawyer in corporate tax litigation (2021)

Lexpert Leading US/Canada Cross-Border Corporate Lawyers in Canada—Lawyers to Watch (2017)

Lexpert’s Rising Stars: Leading Lawyers Under 40—One of Canada’s leading lawyers under 40 (2016)

Euromoney Americas Women in Business Law Awards—Short-listed “Rising Star” (2012)

International Tax Review—World Tax (2010)


Women in Tax


Professional Involvement

Martha has assisted in coaching teams in the Donald G. Bowman National Tax Moot since its inception. She has also been a guest lecturer at the Faculty of Law, University of Toronto.

Before joining Torys, Martha was a tax partner at a law firm in Toronto. She also interned at the offices of a major international law firm in Düsseldorf, Germany, and was a foreign legal trainee at a major law firm in Tokyo, Japan.

Memberships and Affiliations

Martha is a member of the Canadian Tax Foundation.