Michael Cirone B.A., J.D., LL.M. 

Phone: 416-366-2291

Michael is a partner at Morris Kepes Winters LLP.  He is both a U.S. attorney and Ontario lawyer and is licensed by the Law Society of Upper Canada as a Foreign Legal Consultant to give U.S. legal advice, which is a requirement for all Ontario lawyers who provide advice on foreign law. Michael’s extensive knowledge and experience with tax, trust and estate planning law in both Canada and the U.S., enables him to provide his clients with seamless Canada/U.S. cross-border advice.


Michael’s practice focuses on Canada/U.S. cross-border and domestic Canadian tax, trust and estate planning law and the preparation of the legal documents required to effect tax-driven transactions and estate planning. He also represents taxpayers in their dealings with the Canada Revenue Agency.


As part of Michael’s Canada/U.S. cross-border tax, trust and estate planning practice, he regularly structures and implements the purchase and sale of U.S. real property by Canadians, he provides advice with respect to Canadian trusts with U.S. beneficiaries and structures and implements cross-border estate plans, all with the objective of maximizing tax efficiency in both Canada and the U.S. and minimizing exposure to U.S. estate tax and U.S. gift tax.


On the corporate Canada/U.S. cross-border transactional side, Michael regularly structures and implements inbound U.S. investment by Canadian individuals and businesses and inbound Canadian investment by U.S. individuals and businesses.


Michael received his Honours B.A. (with Distinction) from the University of Toronto (1996), his J.D. from Syracuse University Law School (2001) and his LL.M. (U.S. Tax) from the New York University School of Law (2003). Michael was admitted to the New Jersey State Bar in 2003, was called to the Bar of Ontario in 2005 and is currently admitted to practice before the U.S. Tax Court.


Before joining Morris Kepes Winters LLP in 2006, Michael worked as a U.S. tax attorney for a major international accounting firm in New York City, then he worked for the same accounting firm in their Toronto office, specializing in Canada/U.S. cross-border transactions and most recently before joining Morris Kepes Winters LLP, Michael practiced tax, estate planning and corporate/commercial law at another downtown Toronto law firm.