Marie-Claude Marcil

Associate

Marie-Claude is an associate lawyer of EY Law LLP and a member of the Tax Law Services group, where her practice focuses primarily on income and sales tax litigation, representing clients in disputes with the Canada Revenue Agency or Revenu Québec, and before the courts.

Experience

Prior to joining EY Law LLP as an associate lawyer, Marie-Claude graduated from McGill University’s civil law and common law program and articled at a large national law firm in Montréal. She then completed a specialized graduate diploma (D.E.S.S.) in tax.

Professional accomplishments

Marie-Claude has over six years of experience litigating and providing advice on tax matters. She has worked on tax matters at the audit and objection stages, and 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.

Selected public cases

Reported Cases

  • SNF L.P. v. The Queen, 2016 CCI 12
  • Kruger v. The Queen, 2015 TCC 119
  • Salaison Lévesque c. La Reine, 2014 CCI 36 et 2016 CAF 186
  • Reluxicorp Inc. c. La Reine, 2011 CCI 336 et 2014 CAF 296
  • 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

Selected publications

  • “Développements récents et tendance en matière d’évitement fiscal” (2017), Stratège, vol. 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 of the Committee of Stratège magazine
  • Member, Canadian Tax Foundation
  • Member, Association de planification fiscale et financière
  • Member, Canadian Bar Association