Tax optimization is critical for businesses, potentially yielding major financial and strategic benefits. Only with due attention to the mechanics, scope and ramifications of taxation can they optimize their tax positions, and remain competitive and sustainable.

We handle all aspects of your domestic and global tax planning. With many years of experience in large-scale transactions worldwide, our tax lawyers aim to find practical, creative and value-added solutions for you. We advise:

  • Public and private companies of all sizes on acquisitions, sales, mergers, reorganizations, financing, recapitalization and succession planning
  • Entrepreneurs and their families looking to protect their assets, maximize available tax benefits and facilitate intergenerational transfers
  • Private and family trusts for the purposes of managing the disposition, distribution or liquidation of assets in favour of beneficiaries, and the 21-year deemed disposition rule
  • Foundations or charities on a wide range of matters, including initial setup and obtaining charitable status

We also advise law, and audit and advisory firms that rely on our tax expertise to support their clients more effectively.

Leveraging our considerable legal and tax expertise, our lawyers also play a leading role in tax deliberations, including before the Supreme Court of Canada, the Tax Court of Canada, the Federal Court of Appeal, the Court of Appeal of Québec and other bodies with relevant authority.

We are always monitoring tax amendments and developments to craft innovative, effective and customized strategies to meet your specific needs, all in accordance with the law in force.

Consulting Services

  • Analysis, planning and study of the tax implications of various transactions, including:
    • Takeover or reverse takeover bids
    • Private placements and flow-through share financing;
    • Share acquisitions or exchanges
    • Articles of arrangement or amalgamation
    • Stock option plans
  • Legal advice and federal and provincial advance income tax rulings and Canadian consumption taxes (QST and GST/HST)

Tax Litigation

  • Representation before the courts on a wide range of litigation and matters, including audits by tax authorities, formal notices of objection, and appeals to the appropriate courts for clients, including private and public corporations, foundations, trusts, non-profit organizations and limited partnerships
  • Negotiation of draft assessments with the Canada Revenue Agency or Revenu Québec
  • Representation before Revenu Québec’s objections directorate
  • Representation before the Tax Court of Canada, the Court of Québec, the Federal Court of Appeal, the Court of Appeal of Québec or the Supreme Court of Canada
  • Deductibility of expenses and tax credits
  • Characterization of income
  • Assessments using the cash flow or net worth methods or wealth indicator approach
  • Scientific research and experimental development (SR&ED)
  • Consumption taxes
  • Property taxes
  • Tax shelters
  • General Anti-Avoidance Rule (GAAR)
  • Employee benefit plan contributions
  • Requests for taxpayer relief
  • Estate settlement
  • Collection actions
  • Voluntary disclosure

Tax, estate and family planning

  • Drafting of a will, a protection mandate, a power of attorney and a living will
  • Creation and implementation of family, protective, discretionary and testamentary trusts
  • Estate and post-mortem planning
  • Estate settlement
  • Estate litigation, annulment of a will, application to replace a liquidator or trustee, applications for rendering of accounts, applications to amend a trust deed or terminate a trust
  • Instituting protective supervision, including the homologation of the protection mandate
  • Settling foreign estates or estates with assets abroad
  • Divorce and separation proceedings
  • Child custody and support payments
  • Drafting of marriage contracts and cohabitation agreements
  • Applications for partition