Denise M. Elliott

 Denise M. Elliott graduated from Brock University with a Bachelor of Arts (with Distinction) in Politics in 1992 where recognition for her academic achievements included the Dean’s Honour Roll, as well as the Mel Swart, Sophia Gambel and James A. Gibson awards.

 Denise attended law school at Osgoode Hall Law School and graduated with her LL.B. degree in 2003.  She was also one of the inaugural graduates of the Tax Law Program, which earned her a specialization in tax law on her law degree, and she was the recipient of the prestigious Stikeman/Carswell National Tax Award in 2003.

 Denise has co-authored, with Jinyan Li, two articles on international taxation which appeared in Tax Notes International and International Fiscal Documentation.

 Denise articled at Martin Sheppard Fraser LLP before joining the firm as an Associate after her Call to the Bar as a lawyer in 2004.  She is a member of the Canadian Tax Foundation (CTF), the International Fiscal Association (IFA), and the Taxation Section of the Ontario Bar Association (OBA).  Her practice is focused on all areas of Tax Law, including corporate and individual planning, as well as Corporate and Commercial Law, and Estate Planning and Administration.

 A lifelong resident of the Niagara region, Denise Elliott was born in St. Catharines and has resided in Niagara Falls with her husband David for many years where they raised their son Brandon.  Outside the practice of law, Denise is an avid reader and gardener who enjoys travelling and is also a theatre and dance aficionado.

Email: elliott@martinshep.com