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Marlene Legare

Marlene Legare

Commodity Tax Consultant

Contact Information

tel: 416.862.4603



Areas of Expertise
  • University of Alberta, B.Comm.

Marlene's practice is primarily focused on commodity taxation, customs and related cross-border matters, including all aspects of the GST and HST, customs duty and provincial sales taxes.  As part of her extensive background in these areas, Marlene has held senior positions with Finance Canada, including Chief of Legislation in the Sales Tax Division, where she was intimately involved in all aspects of policy development and drafting of the original GST legislation, subsequent amending Acts, and the legislation that introduced the HST.  With Finance Canada, Marlene also oversaw the development of legislation in other areas of commodity tax, including federal excise taxes, the Air Travellers Security Charge and the First Nations Goods and Services Tax.

International Tax Review

  • International Tax Review: Indirect Tax Leaders, 2017-2019, recognized as a leading advisor in Canada.
  • International Tax Review: Women in Tax, 2017-2019, recognized as a leading practitioner.

  • Member of the Canadian Institute of Chartered Accountants' GST Leaders' Forum, a group of leading GST/HST experts in Canada.

  • Marlene is a well-known and respected spokesperson in the commodity tax community for such events and organizations as the annual Commodity Tax Symposium sponsored by the Canadian Institute of Chartered Accountants and the Tax Executives Institute of Canada.
  • Marlene has been co-author and contributor of articles and papers for the Canadian Tax Foundation and Federated Press on diverse GST topics, including e-commerce, cross-border issues in the oil and gas industry, and the GST treatment of financial services.