Partner
Marie-France creatively and efficiently resolves her clients’ most pressing tax issues, both in and out of the courtroom.
Marie-France works with Canadian and international clients to avoid, manage and resolve domestic and international tax disputes with provincial and federal tax authorities. Corporations and high net worth individuals – including athletes and entertainers – turn to her for guidance at every stage of the tax dispute process, from audit to appeal to trial.
A skilled and strategic litigator, she regularly represents clients before all levels of Court including, the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, the Supreme Court of Canada and the Québec Court of Justice. She has advised on a wide range of complex tax issues namely, cross-border and international taxation, taxation of high net worth individuals, business and real estate taxation, including indirect taxes, as well as Scientific Research and Experimental Development (SRED) and other tax credits.
Before joining Davies, Marie-France practised at a full-service regional law firm and a leading law firm affiliated with an international professional services firm. She previously served as counsel with the Department of Justice, representing the Canada Revenue Agency in tax appeals, and as a Crown prosecutor focusing on the proceeds of crime and tax fraud. Marie-France articled as a judicial law clerk at the Tax Court of Canada.
Partner
Marie-France creatively and efficiently resolves her clients’ most pressing tax issues, both in and out of the courtroom.
Marie-France works with Canadian and international clients to avoid, manage and resolve domestic and international tax disputes with provincial and federal tax authorities. Corporations and high net worth individuals – including athletes and entertainers – turn to her for guidance at every stage of the tax dispute process, from audit to appeal to trial.
A skilled and strategic litigator, she regularly represents clients before all levels of Court including, the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, the Supreme Court of Canada and the Québec Court of Justice. She has advised on a wide range of complex tax issues namely, cross-border and international taxation, taxation of high net worth individuals, business and real estate taxation, including indirect taxes, as well as Scientific Research and Experimental Development (SRED) and other tax credits.
Before joining Davies, Marie-France practised at a full-service regional law firm and a leading law firm affiliated with an international professional services firm. She previously served as counsel with the Department of Justice, representing the Canada Revenue Agency in tax appeals, and as a Crown prosecutor focusing on the proceeds of crime and tax fraud. Marie-France articled as a judicial law clerk at the Tax Court of Canada.
Professional athletes
Successfully represented Russell Martin and Joshua Donaldson, former Toronto Blue Jays players, in their tax disputes before the Tax Court of Canada against the Canada Revenue Agency. The case centered on the correct computation of their income earned in Canada under the Income Tax Act, specifically the proper allocation of employer contributions to Retirement Compensation Arrangements and their exclusion from taxable Canadian-source income.
CAE Inc.
Acted for CAE Inc. before the Federal Court of Appeal and their leave application to the Supreme Court of Canada in their dispute against the Canada Revenue Agency with respect to the characterization of an unconditionally refundable loan from the Government of Canada, namely for Scientific Research and Experimental Development (SRED) purposes, as “governmental assistance”.
Real Estate Joint Venture
Acting for a real estate joint venture before the Court of Québec in a tax dispute against Revenu Québec with respect to the characterization of tenant inducement payments.
Individuals
Acted for individuals before the Tax Court of Canada in their dispute against the Canada Revenue Agency with respect to the purported application of the General Anti-Avoidance Rule following the intergenerational transfer of their business.
Knight Therapeutics Inc.
Acting for Knight Therapeutics Inc. in its dispute before the Tax Court of Canada with respect to the application of Canada's foreign accrual property income regime.
Hillcore Financial Corporation
Acting for Hillcore Financial Corporation and related entities (the Taxpayers) in their dispute before the Tax Court of Canada with respect to trading in foreign exchange derivative contracts and other related disputes.
Association de planification fiscale et financière, Congrès annuel 2024, “Bloc administration fiscale – Panel sur la vérification fiscale et sur les enquêtes criminelles”; Gatineau, QC
Oct. 10, 2024
Association de planification fiscale et financière, Colloque sur la fiscalité de l’immobilier 2024, “Jurisprudence récente et interprétations techniques – Domaine immobilier”; Montréal, QC
Sept. 19, 2024
Canadian Tax Foundation, "Perspectives of the Judiciary – Part III"; Montréal, QC
Sept. 05, 2024
Interview, The New York Times, The Athletic, “Anywhere but Canada: How a tax ruling could hobble pro teams north of the border”; Web Publication
July 23, 2024 - Read the article (subscribers only).
Interview, La Presse, “Quand le fisc affronte les athlètes”; Web Publication
June 29, 2024 - Read the article.
The Proposed Enhancement of CRA’s Audit Powers, Part Two: Unpacking the New Non-Compliance Regime
May 24, 2024 - The following article was originally published in Law360 Canada. In part one of this series, we discussed how Budget 2024 marks a significant turning point for the Canada Revenue Agency (CRA), introducing measures that substantially bolster its audit powers. In this part, we discuss the...
Interview, Canadian Lawyer Magazine, “New CRA audit powers proposed in federal budget raise uncertainty, say Davies tax lawyers”; Web Publication
May 22, 2024 - Read the article.
The Proposed Enhancement of the CRA’s Audit Powers, Part One: Under Penalty of Perjury
May 03, 2024 - The following article was originally published in Law360 Canada. Budget 2024 proposes to substantially bolster the Canada Revenue Agency’s (CRA) audit powers, underscoring the increasing burden on taxpayers to comply with information requests and the consequences of non-compliance. The...
Association de planification fiscale et financière, Colloque sur la fiscalité minière 2024, “Revue de la jurisprudence récente”; Montréal, QC
May 01, 2024
Association de planification fiscale et financière, Colloque sur l’administration fiscale 2024, “Conférence de règlement à l’amiable, point de vue de la cour canadienne de l’impôt”; Montréal, QC
Mar. 14, 2024
Canadian Tax Foundation, 75th Annual Tax Conference, “Round table with representatives from Revenu Québec”; Montréal, QC
Nov. 27, 2023
Association de planification fiscale et financière, 2023 Annual Conference, “Volet administration fiscale - Panel sur des questions d’actualité en matière fiscale”; Montréal, QC
Nov. 01, 2023
Canadian Tax Foundation, Celebrating the Tax Court of Canada, “40th Anniversary of the Tax Court of Canada Conference”; Toronto, ON
Oct. 05, 2023
Canadian Tax Foundation, Colloque sur la fiscalité de l’immobilier 2023, “Jurisprudence récente et interprétations techniques dans le domaine immobilier ”; Montréal, QC
Sept. 14, 2023
Canadian Bar Association, “Simulation Of Amicable Settlement Before The Tax Court Of Canada”; Montréal, QC
Apr. 19, 2023
Association de planification fiscale et financière, 2023 Tax Administration Symposium, “Règle générale anti-évitement : de la verification au procès”; Montréal, QC
Mar. 16, 2023
The Advocates’ Society, “Tax Litigation – Demonstration & Commentary: Qualifying and Challenging Expert Witnesses”; Live Online
Jan. 18, 2023
"I Don’t Want To Miss a Thing" The (Im)Permissible Scope of Documentary Discovery in GAAR Appeals, co-author
Dec. 06, 2022 - Tax Disputes in Canada: The Path Forward (Canadian Tax Foundation)
Available for purchase.
Canadian Tax Foundation, 74th Annual Tax Conference, “Documentary Disclosure in GAAR Appeals: What’s the Fuss All About?”; Nov. 27-29
Nov. 28, 2022
Association de planification fiscale et financière, 2022 Annual Conference, “Administration fiscale – Panel sur les sujets d’actualité en administration fiscale”; Montréal, QC
Oct. 05, 2022
Association de planification fiscale et financière, Real Estate Tax Seminar, “Jurisprudence et interprétations techniques récentes”; Montréal, QC
Sept. 15, 2022
Canada's Top Court Decides Against Equitable Rescission in Collins Family Trust
June 21, 2022 - “Equity has no place here,” held the Supreme Court of Canada in its 8-1 decision in Canada (Attorney General) v Collins Family Trust (Collins), 2022 SCC 26, on June 17. Reversing the decisions of the British Columbia courts below, Collins holds that the equitable remedy of rescission –...
Tax Notes International, Tax Notes Talks, “How Canada Taxes Pro Athletes”; Podcast
June 16, 2022 - Listen to Podcast.
Davies Summit, 2nd Edition – International Investigations & White Collar Defence; Montréal, QC
May 26, 2022
Association de planification fiscale et financière, Laval Regional Activity - Lunch Conference, “Structures de détention immobilière et nouveaux en matière de droits sur les mutations immobilières (Real Estate Ownership Structures and Real Estate Transfer Taxes Update)”; Laval, QC
May 25, 2022
Association de planification fiscale et financière, 2022 Tax Administration Seminar, “ Compiling and Exchanging Information – Recent Developments ”; Webcast
Mar. 17, 2022
Simplifying Tax Issues For Nonresident Athletes In Canada, co-author
Mar. 11, 2022 - Law360 Tax Authority
Read the article (available to subscribers).
An ‘Expensive' Trade? Taxation of Nonresident Professional Athletes Playing in Canada
Feb. 21, 2022 - Tax Notes International, Vol. 105, No. 12 (Tax Analysts)
Download this article.
The Advocates Society, Tax Litigation, “Best Practices for Discoveries” and Skills Workshop; Webinar; January 18-19, 2022
Jan. 19, 2022
Taxation of Formula 1: a Canadian perspective; co-author
Dec. 04, 2021 - Sports Law & Taxation Journal, Vol. 12, No. 4
Association de planification fiscale et financière, Annual Conference 2021, “Gestion d’attributs fiscaux et mesures d’aides gouvernementales : stratégies pour éviter les pièges et apprivoiser les nouvelles règles”; Webcast
Oct. 08, 2021
Parliament Votes to Facilitate Intergenerational Business Transfers
July 23, 2021 - Bill C-208, An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation), which aims to amend section 84.1 of the Income Tax Act (Act) received royal assent on June 29, 2021. A majority of the House of Commons had voted in May on...
Association de planification fiscale et financière, “Back to the Future: Commodity Taxes 101”; Webinar
July 08, 2021
Tips, Guidance for Navigating Audits of Canada Emergency Wage Subsidy Claims, co-author
June 09, 2021 - The Lawyer’s Daily
Read the article.
CRA Commences Comprehensive Canada Emergency Wage Subsidy Audits, co-author
June 01, 2021 - The Lawyer’s Daily
Read the article.
Be Prepared: Audits of Canada Emergency Wage Subsidy Claims Underway
Apr. 28, 2021 - A key part of the Canadian government’s response to the COVID-19 pandemic has been the Canada Emergency Wage Subsidy (CEWS). Although the CEWS has undergone a number of changes over the past year, its basic framework has remained the same: a wage subsidy of up to 75% of eligible remuneration...
The Advocates Society, Tax Litigation Practice Group, “Pleadings in the Tax Court of Canada - Best Practices”; Webcast
Apr. 20, 2021
The First Specified Transactions to Be Disclosed to Revenu Québec Announced
Mar. 24, 2021 - The Québec government announced in its March 21, 2019 budget a series of measures aimed at protecting the integrity and equity of Québec’s tax system. These measures include the mandatory disclosure of certain transactions1 ‒ those that are significantly similar to so-called determined...
Moderator, Revenu Québec and Association de planification fiscale et financière, Tax Administration Conference, “La réponse de l’ARC à la COVID-19 – urgences et priorités, redéploiement des effectifs, impacts sur les programmes externes, leçons pour l’avenir et retour à la « normale »”; Webcast
Mar. 18, 2021
Revenu Québec and Association de planification fiscale et financière, Tax Administration Conference, “Questions pratiques associées aux nouvelles mesures quant aux trompe-l’œil, aux contrats de prête-nom et aux divulgations obligatoires”; Webcast
Mar. 18, 2021
The Advocates’ Society, Tax Dispute Resolution and the COVID-19 Pandemic: Update, “Tax Litigation Challenges in This New Climate”; Webcast
Oct. 21, 2020
Association de planification fiscale et financière, Annual Conference, “Bien se préparer à une vérification post-Covid-19 : subvention salariale d’urgence du Canada et autres mesures d’urgence”; Webcast
Oct. 08, 2020
Association de planification fiscale et financière, “La fiscalité et le domaine immobilier”; Webcast
Sept. 16, 2020
La Subvention salariale d’urgence du Canada : quand l’ARC vérifie!
Sept. 15, 2020 - Stratège Magazine, Vol. 25, No. 3 (Association de planification fiscale et financière)
Canadian Tax Foundation, 71st Annual Tax Conference, “Table ronde de Revenu Québec”; Montréal, QC
Dec. 02, 2019
Association de planification fiscale et financière, Real Estate Taxation Conference, “Revue de la jurisprudence et des interprétations récentes et historique en matière immobilière”; Montréal, QC
Nov. 21, 2019
Canadian Tax Foundation, Journée d’études fiscales, “Nouvelles mesures visant à protéger l’intégrité et l’équité du régime fiscal québécois”; Montréal, QC
July 11, 2019
Trilogie d’appels en cours d’instance ayant le potentiel de transformer la jurisprudence actuelle en matière de prix de transfert
Nov. 15, 2017 - Stratège, Vol. 22, No. 4 (Association de planification fiscale et financière)
Chambers Canada: Canada’s Leading Lawyers for Business—Tax: Litigation
National Law Journal—Gaming and Entertainment Law Trailblazers (2022)
Benchmark Canada: The Definitive Guide to Canada’s Leading Litigation Firms & Attorneys—Future Star
Lexpert Rising Stars: Leading Lawyers 40 and Under
Lexpert Special Edition: Litigation
The Canadian Legal Lexpert Directory—Corporate Tax; Litigation: Corporate Tax
The Best Lawyers in Canada—Tax Law
British Columbia, 2022
Québec, 2010
Ontario, 2010
Osgoode Hall Law School, LLM (Tax Law), 2013
University of Ottawa, JD (Honours), 2008
University of Ottawa, LLL (Honours), 2007
Association de planification fiscale et financière
Canadian Tax Foundation
The Advocates’ Society
Association de planification fiscale et financière, Tax Administration Conference Committee
Barreau de Montréal, Liaison Committee with the Tax Court of Canada
Barreau du Québec, Taxation Committee
Canadian Bar Association, Taxation Law Committee – Québec Branch, vice-president
Canadian Bar Association, Tax Court Bench and Bar Committee
Canadian Tax Foundation, Tax Litigation Committee, co-president
The Advocates’ Society, Tax Litigation Practice Group, chair
Marie-France is a lecturer in the Master’s program in Taxation at Université de Sherbrooke, and teaches the administrative tax law course at HEC Montréal for the Master’s program in Law, Taxation option and for the postgraduate degree in Taxation. She also serves as a mentor for the Université de Montréal’s Donald G.H. Bowman National Tax Law Moot competition.
