Pierre Galardo

Lawyer, Partner

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

In local taxation matters, he 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 Galardo has written numerous opinions for taxpayers regarding municipal taxation, zoning and bylaws.

In the real estate law area, he is active in real estate and commercial lease transactions.

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

He 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 and the US and abroad. He has also served as a sessional lecturer in local taxation in the Master’s in Taxation program at HEC Montréal.


1998 – Certified Arbitrator , Canadian Commercial Arbitration Centre

1972 – LL.L., with distinction, University of Montréal

Representative Work

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)
He has argued, before all decision-making authorities having jurisdiction over such matters, major real-estate evaluation cases involving all types of properties, particularly those dedicated to a single or specific use.

Researcher in local taxation
He has participated in national and international research projects into local policy on local fiscal systems. 



Other 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



2010 – “Bilan fiscalité en 2010 et vision du futur” (A Review of Real Estate Taxation Developments in 2010 and a Prognosis for the Future), Information Session organized by AEC International Inc., Montréal

2010 – “All quiet on the front… but”, Information Session on municipal taxation sponsored by AEC International, Montréal,


2007 – “Accès aux données municipales” (Access to Municipal Data), Information Session on Municipal Taxation sponsored by AEC International, Montréal

2007 – “Litigating Assessment in Mass Appraisal Environment, Taxpayer’s Perspective, Perception and Realities”, 2nd Mass Appraisal Valuation Symposium presented by International Property Tax Institute, Toronto

2007 – “A Four (4) Year Drought”, International Property Tax Institute, Toronto

2006 – “Expert Witness”, in collaboration with Claude Caumartin, E.A., AEC International, Montréal

2004 – “L’approche holistique en Macédoine” (The Holistic Approach in Macedonia), 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, Quebec City

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), Real Estate and Commercial Law Seminar, Quebec Bar, Montréal

2003 – “Municipal Taxation in 2003-2004”, CBA Lunch & Learn Seminar, Montréal

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

2001 – “Cross-Canada Review Quebec”, AEC Valuations Inc., Toronto

2000 – “Quebec: a New Century”, AEC Valuations Inc., Toronto

2000 – “Les immeubles à vocation unique” (Single-Use Buildings), Lorman Education Services, Montréal

1998 – “Impact of Property Taxes on Investment Decisions in the Global Economy: Overview and Example”, International Property Tax Institute, Orlando, Floride

1994 – “Obsolescence. A judicial view. The Canadian experience”, I.A.A.C conference, Seattle

1988 – “Assessments – Recent provincial experiences (Quebec)”, CCH, Real Property Taxation in Canada, Toronto

Professional Associations

2011 to 2015 – President of the Board of Directors of Langlois Kronström Desjardins

2007 to 2010 – Member of the Board of Directors of Langlois Kronström Desjardins

Since 1997 – Founding member and Secretary-Treasurer International Property Tax Institute

He is a member of the Committee on Economics and Public Finances 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

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