Denise Marie Elliott

Denise Marie Elliott is a partner at Martin Sheppard Fraser LLP specialising in estate planning, trusts and corporate law. She graduated with a Bachelor of Arts in Politics with Distinction from Brock University in 1992 and obtained her law degree from Osgoode Hall Law School in 2003, where she specialised in tax law and received the Stikeman Elliott Carswell National Tax Award. Elliott advises clients on succession planning, trust structures, corporate reorganisations and tax‑efficient strategies for business owners and high‑net‑worth families. She is a member of the Niagara Estate Planning Council and frequently speaks to community organisations about estate administration and charitable giving. A lifelong Niagara resident, she volunteers with local charities, enjoys reading and walking along the shores of Lake Ontario and spends time travelling with her family. Her tax expertise and client‑focused approach have made her a go‑to advisor for complex estate and corporate matters in the region.