Martin Delisle was a speaker at the Annual Conference of the Association de Planification Fiscale et Financière du Québec (“APFF”)

Montreal, October 18, 2022 – On October 5, 6 and 7, Martin Delisle, tax litigation partner and head of the Business Group, participated as a guest speaker for the Annual Conference of the Association de Planification Fiscale et Financière du Québec (“APFF”) on the panel of the conference entitled “Update on subsection 55(2) I.T.A. – Review of the new features of the 2020s! In particular, he discussed the anti-avoidance provision in subsection 55(4) I.T.A. where it is reasonable to consider that one of the main purposes of one or more transactions is to avoid the taxation of a capital gain by making certain persons related for tax purposes.

It should also be noted that the APFF Congress devoted a conference to the impact of the decision in favour of the taxpayer in the file Succession Georges Robillard v. The Queen, 2022 TCC 13 (CanLII), argued by Martin Delisle and Lisa-Marie Gauthier from our firm. This decision, which was favourable to the taxpayer, set out important comments made by the Court with respect to “post-mortem pipeline” transactions.

About the speaker

Recognized for his extensive expertise in civil and criminal tax litigation, Martin Delisle’s practice focuses on tax evasion, commodity taxes (GST, HST and QST), tax auditing (including challenges to direct and indirect auditing methods), Scientific Research and Experimental Development (SR&ED) and contentious tax collection matters.

His extensive how-to is actively sought after, particularly with respect to tax audits, voluntary disclosures, tax searches, files relating to the Unité Permanente Anticorruption (UPAC), disputed applications to obtain authorization from the Autorité des Marchés Financiers (AMF) to bid on public contracts and obtaining certificates from Revenu Québec.

>> Click here to learn more about the APFF Annual Conference.

>> Click here to read the decision in Estate of Georges Robillard v. The Queen, 2022 TCC 13 (CanLII).