26 October 2022
What you need to know about tax avoidance
The Duke of Westminster principle that tax planning (the act of arranging one’s affairs to minimize one’s tax liability) is a legitimate part of Canadian tax law has be...
Martin Delisle
PartnerTaxation holds no secrets for Martin Delisle.
As a member of the board of directors and leader of the Business Law Group, Martin’s expertise extends to all issues related to civil and criminal tax litigation. This expertise includes tax audits of companies, trusts or individuals regarding income tax, consumption taxes (GST, HST and QST), business reorganizations, succession planning, tax avoidance (GAAR, anti-avoidance rules), tax investigations (fraud or tax evasion), as well as scientific research and experimental development (SR&ED).
Representing all taxpayers, whether individuals, small and medium-sized enterprises (SMEs) or large corporations, Martin is also involved as a prosecutor in tax litigation cases involving subcontractors, placement agencies, as well as players in the construction and restaurant sectors.
His vast expertise is actively sought after, particularly in the areas of tax audits, voluntary disclosures, tax searches, cases related to the Permanent Anti-Corruption Unit (UPAC), requests for authorization from the Autorité des marchés publics (AMP) to bid on public contracts and obtaining certificates from Revenu Québec. Martin holds a certification in ethics and compliance (CEC) from HEC Montréal’s School of Executives and provides advice on corporate governance.
In addition to being a sought-after speaker and prolific author in taxation, Martin has also been a lecturer in the Master of Laws in Taxation option at HEC Montréal since 2014. With such success, it is normal that so many taxpayers are indebted to him for all his valuable advice.
Taxation holds no secrets for Martin Delisle.
As a member of the board of directors and leader of the Business Law Group, Martin’s expertise extends to all issues related to civil and criminal tax litigation. This expertise includes tax audits of companies, trusts or individuals regarding income tax, consumption taxes (GST, HST and QST), business reorganizations, succession planning, tax avoidance (GAAR, anti-avoidance rules), tax investigations (fraud or tax evasion), as well as scientific research and experimental development (SR&ED).
Representing all taxpayers, whether individuals, small and medium-sized enterprises (SMEs) or large corporations, Martin is also involved as a prosecutor in tax litigation cases involving subcontractors, placement agencies, as well as players in the construction and restaurant sectors.
His vast expertise is actively sought after, particularly in the areas of tax audits, voluntary disclosures, tax searches, cases related to the Permanent Anti-Corruption Unit (UPAC), requests for authorization from the Autorité des marchés publics (AMP) to bid on public contracts and obtaining certificates from Revenu Québec. Martin holds a certification in ethics and compliance (CEC) from HEC Montréal’s School of Executives and provides advice on corporate governance.
In addition to being a sought-after speaker and prolific author in taxation, Martin has also been a lecturer in the Master of Laws in Taxation option at HEC Montréal since 2014. With such success, it is normal that so many taxpayers are indebted to him for all his valuable advice.
Field of practice
- Comment prouver l’évasion fiscale internationale?
9th Tax Law Symposium of the Université Laval, 2022 - Mesures visant à protéger l’intégrité et l’équité du régime fiscal québécois
Association de planification fiscale et financière, 2019 - Les fondements du savoir – La cause Jordan : Application en fiscalité
7th Tax Law Symposium, 2018 - Panel Jurisprudence récente avec André Larivière et Nathalie Goulard
Association de planification fiscale et financière, 2018 - Protégez-vous contre la délinquance fiscale de vos sous-traitants
Corporation des entrepreneurs généraux du Québec, 2018 - Les autorités fiscales et le domaine de la construction : comment vous protéger?
56th Symposium of the Association des professionnels de la construction et de l’habitation du Québec (APCHQ), 2017 - Courtoisie judiciaire – Construction S.Y.L. Tremblay inc.
6th Tax Law Symposium of the Université Laval, 2017 - Construction companies: what to do and avoid when audited
De Grandpré Chait Construction Law Conference, 2017 - Développements récents fiscalité pénale et responsabilité des professionnels
Association de planification fiscale et financière, 2017 - Confidentialité des dossiers fiscaux
Association de planification fiscale et financière, Conférence France-Québec, 2016 - La lutte contre la corruption et la fiscalité: 5 ans plus tard (UPAC, AMF, Commission Charbonneau, RBQ/CCQ)
Association de planification fiscale et financière, Symposium on tax authorities, 2016 - Protect yourself from the tax crimes committed by your subcontractors
De Grandpré Chait Construction Law Conference, 2016 - CTI/RTI, TPS et TVP: Réflexions et pistes de solutions
co-speaker with Marc-André Perreault, De Grandpré Chait Taxation Breakfasts, 2016 - Entrepreneurs en construction: Ajustez vos loupes de Sherlock Holmes ou portez l’imperméable du réputé détective Columbo
De Grandpré Chait Taxation Breakfasts, 2015 - Nature des dépenses RS&DE: Capital ou courante ?
Association de planification fiscale et financière, Symposium on the 2015 SR&ED, 2015 - Vérification fiscale: Soyez toujours prêt !
Ordre des comptables professionnels agréés du Québec, 2014 - Étendue des obligations des mandataires en vertu des lois fiscales
Association de planification fiscale et financière, Symposium on tax authorities, 2014 - Les pénalités fiscales
Association de planification fiscale et financière, Conference lunch of the Comité La Relève, 2012 - Le traitement fiscal des dommages
Association de planification fiscale et financière, 2012 Convention, 2012 - Impact fiscal de la cessation d’emploi
Association de planification fiscale et financière, Symposium: Compensation tools for employees and executives, 2010
Certification in Ethics and Compliance (CEC)
2023
Master Degree, Tax Law
HEC Montréal, 2012
D.E.S.S., Taxation
HEC Montréal, 2010
LL.B.
Université de Montréal, 2004
Member, Association de planification fiscale et financière
Member, Barreau du Québec
Member, Congress and Tax Planning Committees, Association de planification fiscale et financière
Member of the Committees of the Congress and Colloquium on Tax Administration
News | 18 October 2022
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 spea...
News | 29 August 2022
Martin Delisle participates in the 9th Tax Symposium of Université Laval
Montréal, August 29, 2022 – On July 8, Martin Delisle, tax litigation partner, participated in the 9th Tax Symposium of Université Laval, whose theme was “Repenser les savoirs...
News | 15 March 2022
Martin Delisle to speak about the obligation for transparency on the part of tax authorities at the Colloque sur l’administration fiscale 2022 conference
Montréal, March 14, 2022 – On March 17, Martin Delisle, Tax Liti...
News | 10 September 2021
Tax refund for QST purposes: A win for environmental companies
Montréal, September 10, 2021 – On June 30th, the Court of Appeal ruled in favor of the Centre de traitement de la biomasse de la Montéré...
Publications | 18 March 2021
Mandatory Transaction Disclosure Regulation
Following legislative amendments requiring that certain transactions be disclosed to the Québec Revenue Agency, the Government of Québec issued an order identifying the...
Publications | 09 October 2020
Beware! A tax penalty may cause you to lose your permission to bid on a public contract
Following the adoption of Bill 42, An Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2019 and to various other measures...
News | 13 November 2019
Martin Delisle demystifies taxation on the show La facture
Montréal, November 13, 2019 – In a story on La facture on Ici Radio-Canada Télé, Martin Delisle, partner and head of our Tax litigation group, was invi...
