Onex Corporation
Acting for Onex Corporation on an application for judicial review of the amended Income Tax Act before the Federal Court of Canada.
Partner
Partner
Élisabeth’s practice is focused on litigation and the settlement of tax disputes before tax authorities and the courts.
She works on files that raise a wide range of domestic and international issues – namely, cross-border taxation, indirect taxes, trusts, valuation of businesses and real estate property, the general anti-avoidance rule and tax credits. She has acted for clients, appealing tax assessments before the Tax Court of Canada and the Court of Québec, in matters of judicial review before the Federal Court and the Superior Court of Québec, and before several other trial and appellate courts.
Clients turn to Élisabeth for her tenacious and detail-oriented approach to finding solutions to their litigation matters.
Partner
Élisabeth’s practice is focused on litigation and the settlement of tax disputes before tax authorities and the courts.
She works on files that raise a wide range of domestic and international issues – namely, cross-border taxation, indirect taxes, trusts, valuation of businesses and real estate property, the general anti-avoidance rule and tax credits. She has acted for clients, appealing tax assessments before the Tax Court of Canada and the Court of Québec, in matters of judicial review before the Federal Court and the Superior Court of Québec, and before several other trial and appellate courts.
Clients turn to Élisabeth for her tenacious and detail-oriented approach to finding solutions to their litigation matters.
Onex Corporation
Acting for Onex Corporation on an application for judicial review of the amended Income Tax Act before the Federal Court of Canada.
NDT Global Corporate
Acted as Canadian tax counsel to Ireland-headquartered NDT Global, a leading supplier of ultrasonic pipeline inspection and data analysis, on its sale to Caisse de dépôt et placement du Québec/Novacap-backed Eddyfi Technologies, a Québec-based innovative private test & measurement technology group focused on non-destructive testing (NDT).
Minority Stockholder
Acted for a minority stockholder of a private company in a buyout of the majority stockholder of that company by way of a cross-border acquisition of all the assets of that company through both equity and debt financing from a private equity firm and an institutional lender.
J.G. Guy Simard et al.
Acted for Colonel J.G. Guy Simard (retired) and other taxpayers who participated in the "Synergy Program", a program designed to provide funding for start-up businesses, in their dispute before the Tax Court of Canada with the Canada Revenue Agency over the deductibility of related losses. The appeals served as de facto representative cases for approximately 4000 other taxpayers who contested potentially over two hundred million dollars in tax deductions.
Interview, The Globe and Mail, “The CRA is getting more audit muscle. Here’s why tax experts are concerned”
May 23, 2024 - Read the article. (Subscribers only)
Accountants Study Group, “Potpourri of Recent Tax Measures”; Montréal, QC
Nov. 07, 2023
Legal Dilemma
Oct. 23, 2023 - CBA National, The Canadian Bar Association
Read the article.
An Avoidable Threat to the Protection of Solicitor-Client Privilege, co-author
Sept. 01, 2023 - Perspectives on Tax Law & Policy, vol. 4, no 3 (FCF)
Download this article.
Government of Canada Releases Package of Proposed Domestic and International Tax Legislation
Aug. 16, 2023 - The Department of Finance (Finance) released draft tax legislation for public consultation on August 4, 2023, with a stated focus on promoting tax fairness and a clean economy. The most significant item released is the draft of a major new statute, the Global Minimum Tax Act, spanning...
The CRA’s New Power to Compel Oral Interviews
Jan. 17, 2023 - The Canada Revenue Agency (CRA) can now require taxpayers or any other person to answer “all proper questions” and provide all reasonable assistance for any purpose relating to the administration or enforcement of the Income Tax Act (ITA), including by submitting to oral questioning at a...
Réflexions sur les amendements proposés à l’article 231.1 L.I.R.
Oct. 19, 2022 - Stratège, Vol. 27, No. 3 (APFF)
Download this article (in French).
Recent Developments Relating to Registry Rectifications in Québec, co-author
Apr. 27, 2022 - Stratège Magazine (APFF) Spring 2022, Vol. 27, No. 1
Download this article (in French).
Association de planification fiscale et financière, 2022 Tax Administration Seminar, “ Compiling and Exchanging Information – Recent Developments ”; Webcast
Mar. 17, 2022
Taxpayers Must Pay Interest on Non-Existent Tax Debts
Oct. 26, 2021 - In The Bank of Nova Scotia v The Queen, the Tax Court of Canada (TCC) considered how to calculate arrears interest on an audit adjustment that is offset by a loss carryback. The Court endorsed the Canada Revenue Agency’s (CRA’s) practice of charging arrears interest on the adjustment...
Association de planification fiscale et financière, Annual Conference 2021, “Ce que vous devriez savoir avant de changer de fiduciaire ou de bénéficiaire de votre fiducie”; Webcast
Oct. 08, 2021
Notarial +, “Revenu Québec’s Mandatory Disclosure Obligations”, July 5 and 9, 2021; Webinar
July 09, 2021
Interest and Penalty Computation For GST: Net Or Gross Liability?, co-author
May 01, 2021 - Canadian Tax Focus (CTF) Vol. 11, No. 2
Download this article.
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...
Revenu Québec and Association de planification fiscale et financière, Tax Administration Conference, “Échanges internationaux d’information – à l’intersection des lois fiscales et des traités”; Webcast
Mar. 18, 2021
Villa Ste-Rose: FCA Confirms Interest and Penalties Apply After GST Rebates Are Deducted
Mar. 02, 2021 - In Canada v Villa Ste-Rose Inc. (2021 FCA 35), the Federal Court of Appeal (FCA) confirmed the decision of the Tax Court of Canada (TCC) that interest and penalties on the late filing and remittance of goods and services tax (GST) must take into account offsetting rebates to which the...
Deadlines Under Federal Legislation Temporarily Extended Due to COVID-19
Sept. 24, 2020 - Introduction Parliament passed on July 27, 2020, the Time Limits and Other Periods Act (COVID-19) (Time Limits Act), which we summarized in a previous bulletin. Briefly, the Time Limits Act automatically suspends statutory time limits for federal civil proceedings for six months and...
Canadian Government’s Proposed Extension of Time Limits Due to COVID-19
May 27, 2020 - As part of the federal government’s response to the COVID-19 pandemic, the Department of Finance recently published a draft legislative proposal, the Time Limits and Other Periods Act (COVID-19) (Proposal), that, if implemented, would provide for an automatic six-month suspension of time...
May 20, 2020 - In The Toronto-Dominion Bank v Queen (2020 FCA 80), the Federal Court of Appeal (FCA) confirmed a Federal Court (FC) decision and ruled that a secured creditor had a statutory obligation to pay the Canada Revenue Agency (CRA) for a tax debt of an arm’s-length borrower because the secured...
A Penalty Under GAAR Will Cause Ineligibility for Public Contracts in Québec
Mar. 23, 2020 - The Act mainly to establish the Centre d'acquisitions gouvernementales and Infrastructures technologiques Québec (Act) was assented to on February 21, 2020, by the National Assembly of Québec. The Act incorporates new provisions in the government procurement rules to combat abusive tax...
Invesco Case: Rebate for GST Paid in Error or Notice of Objection?, co-author
Nov. 14, 2019 - The Lawyer’s Daily
Download this article.
Invesco Case: Funding Services Not Subject to GST/HST, co-author
Nov. 08, 2019 - The Lawyer’s Daily
Download this article.
Federal Court of Appeal Says Funding Services Not Subject to GST/HST
Oct. 04, 2019 - In SLFI Group v Canada (2019 FCA 217), the Federal Court of Appeal (FCA) overturned a Tax Court of Canada (TCC) decision and ruled that a group of Canadian mutual funds (Funds) was not required to self-assess GST/HST on funding services provided by a U.S. entity, because these services...
Tax Fraud Charges: Jordan Stay of Proceedings Ordered Due to Unreasonable Delay
Sept. 04, 2019 - In a recent decision, the Court of Québec (Court) held that section 11b of the Canadian Charter of Rights and Freedoms, which guarantees that any person charged with an offence has the right to be tried within a reasonable time, had been infringed.1 It ordered a stay of...
CRA’s Audit Powers Have Limits: Challenging Excessive Requests for Information
June 25, 2019 - In three recent decisions, the courts have curtailed the Canada Revenue Agency’s (CRA’s) broad interpretation of its audit powers and, in so doing, have armed taxpayers with the legal means to push back against excessive or unreasonable requests for information (RFIs) by the CRA. First, in...
The CRA Cannot Compel Oral Interviews During an Audit
Apr. 10, 2019 - In Minister of National Revenue v Cameco Corporation, the Federal Court of Appeal (FCA) dismissed the Minister of National Revenue’s appeal and held that the Canada Revenue Agency’s (CRA’s) audit powers under the Income Tax Act (ITA) do not extend to compelling taxpayers to be...
Nov. 27, 2018 - In Canada (National Revenue) v Atlas Tube Canada ULC, the Federal Court (FC) held that the Canada Revenue Agency (CRA), in the course of an ongoing audit, was entitled to a draft tax due diligence report (Report) prepared by the accounting firm Ernst & Young (EY). The Report was...
Callidus Capital Corporation v HMQ: Last Word Goes to the Secured Creditor
Nov. 14, 2018 - The Supreme Court of Canada (the SCC) has overturned the decision rendered by a majority of the Federal Court of Appeal (the FCA) in Callidus Capital Corporation v Her Majesty the Queen. The case originated out of a motion filed in the Federal Court (the FC) by Callidus Capital...
FC's Surprise Rejection of CRA Data Request
Nov. 01, 2018 - Canadian Tax Focus, Vol. 8, No. 4 (Canadian Tax Foundation)
Reproduced here by permission of the Canadian Tax Foundation.
Read more about FC's Surprise Rejection of CRA Data Request.
Benchmark Canada: The Definitive Guide to Canada’s Leading Litigation Firms & Attorneys—Future Star
The Best Lawyers in Canada—Tax Law
Québec, 2011
Université de Sherbrooke, Graduate Degree in the Prevention and Settlement of disputes, 2018
HEC Montréal, LLM (Tax), 2013
Université de Montréal, LLB, 2006
Association de planification fiscale et financière
Canadian Tax Foundation
Association de planification fiscale, Stratège Magazine Editorial Board, member
MAI (Montréal, arts interculturels), secretary
Élisabeth teaches the administrative tax law course at HEC Montréal for the Master’s program in Law, Taxation option and the postgraduate degree in Taxation.
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