Marni PernicaTEP

Partner Admitted to the Ontario Bar: 2010

Marni’s sensible and sensitive approach to estate planning enables her to devise clear and effective plans that meet the needs of her clients and their families. She is attentive to her clients’ corporate and personal concerns and presents them with options to resolve issues and maximize wealth distribution.

Marni is a member of the Tax Group and Estates & Trusts Group. Her practice focuses on wills, trusts, estate administration, succession planning, estate and tax litigation and related areas of tax law.

She was a summer student and an articling student at the firm prior to returning as an associate.

Awards & Recognition

  • Trust and Estate Practitioner designation (TEP)

Professional Involvement


  • Member of OBA Trusts and Estates Section Executive
  • Law Society of Ontario
  • Canadian/Ontario Bar Association (Member of Estates and Trusts Section and Tax Section)
  • Canadian Tax Foundation
  • Society of Trust and Estate Practitioners (STEP)

Selected Speaking Engagements

Panelist, “Women in Philanthropy,” UJA Federation of Greater Toronto, March 27, 2019.

"Estates Law Update," Aird & Berlis LLP Estates & Trusts Webinar, April 4, 2017

Program Chair, "Strategic Estate Planning Considerations," - OBA Professional Development series, September 30, 2016

Speaker, "Disclaiming, Renouncing, Retiring and Removing: How to Get Rid of a Trustee" - OBA Trusts and Estates Section Program, September 25, 2012

Speaker, "Joint Retainers, Client Conflicts and the Estates Practitioner" - OBA Trusts and Eastates Sections Program, February 28, 2012  

Speaker, "Capacity Assessments" - OBA Trusts and Estates Section Program, April 13, 2011

Co-presenter with Melanie Yach, “Top 10 of 2010,” Aird & Berlis LLP Tax Breakfast, February 2011

Selected Publications

Regular contributor, The Bottom Line, 2010-2016.

Co-author with Clare Sullivan, "Trusts and Trustees," Key Developments in Estates and Trusts Law in Ontario, 2014/2015 Edition Canada Law Book, July 2015.

Article commenter, "Removing trustees not so easy," Law Times, October 2012.

Co-author with Anjali Navkar, “Top 10 Cases of 2011,” Tax Profile, February 2012.

Co-author with Jack Bernstein, “Personal Trusts and Cottage Properties Residence- Pitfalls and Planning,” Tax Profile, July 2011.

Part Xlll Tax and Treaty Protection: Canada Revenue Agency’s New Administrative Policy, Tax Profile, June 2011.

Co-author with Jack Bernstein, “Personal Trust: Cottage,” Canadian Tax Highlights, May 2011.

"Case Comment: Re Estate of Assuanta Marino, 2010 ONSC 5237: Closing the Procedural Gap: Default Judgement is Akin to Motion to Set Aside an Unopposed Judgment Passing of Accounts" - Deadbeat, OBA Trusts & Estates Section Newsletter, December 2010.

Contributor, "Claims By or Against an Estate," Key Developments in Estates and Trusts Law in Ontario, 2010 Edition, Canada Law Book, June 2010.

"New Year, New Rules: Amendments to the Rules of Civil Procedure and their Impact upon Estate and Trust Litigation" - Deadbeat, OBA Trusts & Estates Section Newsletter, December 2009.


Publications Article Nov 21, 2018 An Update on Multiple Wills
Publications Article Feb 27, 2018 Highlights of the 2018 Federal Budget
Publications Article Jul 18, 2017 Tax News Flash - Changes to the Income Tax Act


  • LLB, University of Windsor, 2009
  • BA and BSW, McMaster University, 2006