Marie-Claude Marcil

Senior Associate

Marie-Claude is a senior lawyer of EY Law LLP, where her practice focuses primarily on tax litigation and dispute resolution.

Prior to joining EY Law LLP, Marie-Claude graduated from McGill University and articled at a large national law firm in Montreal. She has also completed a specialized graduate diploma (D.E.S.S.) in tax as part of the joint program offered by Université de Montréal and HEC Montréal.

Experience

Marie-Claude is specialized in tax litigation and has dealt with both the Quebec Revenue Agency and the Canada Revenue Agency at the audit and objection stages.

Marie-Claude has over nine years of experience in tax litigation. She has represented clients before the Tax Court of Canada, the Federal Court of Appeal and the Court of Québec.

Dealing primarily with income tax and indirect tax disputes, Marie-Claude also advises clients on voluntary disclosure matters and drafts legal opinions in various areas of tax law.

Credentials

  • Post-graduate diploma in Tax, HEC Montreal 2011 (D.E.S.S. Tax)
  • Called to the Quebec Bar, 2008
  • B.C.L./LL.B., McGill University, 2007

Selected public cases

  • Kruger v. The Queen, 2015 TCC 119 and 2016 FCA 186
  • SNF L.P. c. La Reine, 2016 CCI 12
  • Salaison Lévesque c. La Reine, 2014 CCI 36 and 2016 CAF 186
  • Reluxicorp Inc. c. La Reine, 2011 CCI 336
  • Sommerer v. The Queen, 2011 TCC 212
  • Les Placements G. Douglas inc. et al. c. Les Placements Lac St-Louis inc. et l’Agence du revenu du Canada et l’Agence du revenu du Québec, mis en cause, no 500-17-040750-088
  • Pièces Automobiles Lecavalier Inc. c. La Reine, 2013 CCI 310

Select publications

  • “Développements récents et tendance en matière d'évitement fiscal Ressources Association de planification fiscale et financière” (2017), Stratège, Volume 22, no.1
  • "Quebec Court of Appeal Allows Rectification” (2011), XVIII Tax Litigation Journal, p. 1091.
  • “Développements récents en matière de rectification au Québec : de l’affaire Couche-Tard à celle de Jean Coutu” (2013), Stratège, vol. 18, no. 1.
  • “Developments in Canada: The Recipient’s Knowledge of Fraud and its Impact on the Recovery of Refunds and Credits” (2013), World Journal of VAT/GST Law, vol. 2, issue 3.

Community

  • Member, Quebec Bar
  • Member, Canadian Bar Association
  • Member, Canadian Tax Foundation
  • Member, Association de planification fiscale et financière
  • Member of the Committee of Stratège magazine