Description
Pierre Galardo practices property & local (municipal assessment) tax law as well as municipal, real estate, health and corporate law.

In local taxation matters, Pierre represents local, national, and international taxpayers before tribunals and courts in contesting municipal property tax assessments for various property categories, including metallurgical and chemical industry plants, car assembly plants, major shopping mall tenants, some of Canada’s biggest retailers and a professional sports arena in Montréal.

In the municipal law field, Pierre has written numerous opinions for taxpayers regarding municipal taxation, zoning and bylaws.

In the real estate law area, Pierre is active in real estate transactions and contracts.

Pierre’s health law experience includes matters of hospital governance, contractual relations between healthcare establishments, medical ethics, and medical research. He has represented major hospitals, health & social service centres, and local community service centres.

Pierre also advises real estate management companies, and businesses in the construction industry, on matters of corporate law.

Pierre is a founding member and trustee of the International Property Tax Institute. He has given numerous presentations and seminars on local taxation and property assessment and has published several articles in this field, both in Canada & the US and abroad. He is chairman of the firm's board of directors.

Associations & Achievements
Since 1997 - Founding member and Secretary-Treasurer International Property Tax Institute

He is a member of the Committee on Public Finances and Taxation of the Board of Trade of Metropolitain Montreal.

He was, amongst others, until 2001 of the Committee on Taxation of the Quebec Manufacturers and Exporters.

Member of the Canadian Property Tax Association, Inc.

Associate Member, International Association of Assessing Officers

Member of the Canadian Bar Association

Member of the Urban Development Institute of Quebec

Presentations & Conferences
2007 - "Access to Municipal Data", Montreal, Information Session on Municipal Taxation sponsored by AEC International.

2007 - "Litigating Assessment in Mass Appraisal Environment, Taxpayer's Perspective, Perception and Realities", Toronto, 2nd Mass Appraisal Valuation Symposium presented by International Property Tax Institute.

2007 - "A Four (4) Year Drought", Toronto, International Property Tax Institute.

2006 - "Expert Witness", in collaboration with Claude Caumartin, E.A., Montreal, AEC International.

2004 - "L'approche holistique en Macédoine" (The Holistic Approach in Macedonia), Québec City, International Francophonie Conference on Property and Real Estate Appraisal, presented by the International Property Tax Institute in collaboration with Public Works and Government Services Canada.

2004 - "La clause parfaite de répartition, dans un bail commercial, des taxes municipales et scolaires" (The Perfect Clause for the Allocation of Municipal and School Taxes in a Commercial Lease), Montreal, Real Estate and Commercial Law Seminar, Quebec Bar.

2003 - "Municipal Taxation in 2003-2004", Montreal, CBA Lunch & Learn Seminar.

2003 - "Reforming Property Taxes for Financing Local Government: Key Lessons Learned", in collaboration with Donald Davies and Tom Johnstone , Washington, D.C., presentation to the World Bank, sponsored by the International Property Tax Institute.

2001 - "Cross-Canada Review Quebec", Toronto,
AEC Valuations Inc.

2000 - "Québec: A New Century", Toronto, AEC Valuations Inc.

2000 - "Les immeubles à vocation unique" (Single-Use Buildings), Montreal, Lorman Education Services.

1999 - "The Right to Appeal in an Ad Valorem Tax System", in collaboration with Scott Stewart, Cracow, Poland , Property Taxes in Transitional Economies, presented by the International Property Tax Institute.

1998 - "Impact of Property Taxes and Related Fiscal Policies on Investment Decisions in the Global Economy: Overview and Example", Orlando, Florida, International Property Tax Institute.

1996 - "Assessment and Taxation Trends, Future Changes to Law and Practice: What to Expect in 1997" (member of the panel), Toronto, Municipal Taxation in Canada 1997 and Beyond, presented by AEC Valuations Inc.

1996 - "Changes Circa 1997 – Quebec, Toronto, Municipal Taxation in Canada 1997 and Beyond", presented by AEC Valuations Inc.

1994 - "Obsolescence: A Judicial View, The Canadian Experience; Depreciation/Obsolescence - The Taxpayer", Seattle, IAAO 60th Annual Conference.

1994 - "Chair of the conference entitled Nouveaux rôles d'évaluation et nouvelles taxes" (New Assessment Roles and New Taxes), Montreal, Canadian Institute.

1990 - "Draft on Confidentiality of Business Information in Hearings before Administrative Tribunals".

1989 - "Market Value: A Miracle Cure – Direction of Assessment in Canada ¬ The Pros and Cons of Market Value Assessment (member of the panel)", Toronto, CCH Canadian Limited, Conference presented by AEC Valuations Inc.

1988 - "Recent Provincial Experiences – The Assessment – Appeal (Member of the panel)", Toronto, CCH Canadian Limited,  presented by AEC Appraisal and Evaluation Consultants Ltd. on Real Property Taxation in Canada – 1988 “Value and the Law"

1985 - "Real Property Taxation in Canada", Toronto

1980 - "Real Property Tax Seminar" -
Analysis of Bill 57, Toronto

Publications
2004 - La clause parfaite de répartition dans un bail commercial des taxes municipales et scolaires (The Perfect Clause for the Allocation of Municipal and School Taxes in a Commercial Lease) Quebec Bar Continuing Education Program (French text)

Representative mandates
Sale of major plants
Lead counsel representing the vendors in the sale of major plants in Quebec. Handled the environmental, zoning, redevelopment, financing and real estate aspects of the transactions.

Arbitrator on local taxation in Ontario
Member of a panel of arbitrators deciding on the effects of Ontario legislation on the allocation of municipal taxes that a major tenant in a shopping center had to reimburse to the landlord.

Local taxation (real estate assessment)
Has argued major real estate assessment cases at all judicial levels, involving all building categories, with a preponderance of single -purpose properties.