Martin Sorensen is a Senior Director in the Tax Legislation Division of the federal Department of Finance.  Prior to that, Martin spent more than 25 years as a student, associate and partner in the Tax Department of Bennett Jones LLP, a prominent national law firm.  Martin has taught Tax and Corporate Tax at Queen’s University’s Faculty of Law for a number of years, and is a contributing editor of Taxation of Corporations, Partnerships and Trusts, 6th Edition (Thomson Reuters).  He is also a former member of the Executive Committee and Board of Governors of the Canadian Tax Foundation, and is the former Chair of the Tax Section of the Ontario Bar Association.