Tax Litigation

Overview

Our lawyers counsel and represent taxpayers in a wide range of complex issues at all stages of tax disputes including audits, objections, and appeals before the courts.

Our client base is composed of Canadian and foreign companies and individuals, whether they are Canadian residents or not. We represent clients active in all sectors, including many in the natural resources sector, in disputes with tax authorities related to tax credits, flow-through share financing, and mining tax.

For more than twenty years, Lavery has built an enviable reputation in the area of dispute resolution with the Canada Revenue Agency and Revenu Québec.

The proactive approach of our experienced team often allows us to efficiently negotiate settlements with tax authorities, thereby saving taxpayers the costs and uncertainties of a trial. When a settlement with tax authorities is not in our clients’ best interests, however, we vigorously defend them before the Tax Court of Canada, the Court of Québec, and appellate courts.

Members of Lavery’s Tax litigation group collaborate on a daily basis with lawyers specialized in tax planning  to develop strategies eliminating the need for tax litigation. In this regard, we often provide opinions on regulation compliance related to aggressive tax planning and obtain advance rulings from tax authorities with regard to the contemplated transactions. Our lawyers also work on many voluntary disclosure cases.

Services

  • Income tax
    • Financing structures
    • Foreign affiliates
    • Transfer pricing (including advance pricing arrangements and requests for assistance from the competent authority)
    • General anti-avoidance rule (GAAR)
    • Tax shelters
    • Scientific research and experimental development (SR&ED)
    • Assessments based on net worth, cash flow, or wealth indicators
    • Repatriation of funds
    • Applications for rectification
  • Consumption taxes (GST/HST and QST)
  • Fuel taxes and other special taxes
  • Mining tax
  • Social security contributions
  • Tax administration
    • Voluntary disclosures
    • Collection actions
    • Third-party garnishments
    • Requests or requirements for information from tax authorities
    • Access to information
    • Requests for taxpayer relief
    • Remission orders
    • Specific requirements for the construction, food and beverage service, as well as staffing agency sectors
  • Settlement of estates
  • Criminal matters
    • Criminal offences
    • Searches and seizures by tax authorities




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