Davies

Stéphane Eljarrat

Stéphane Eljarrat is a partner in the Litigation and Taxation practices. For over 17 years, his career has mainly focused on tax, administrative and white collar crime litigation. His practice of corporate tax litigation and dispute resolution includes all aspects of representing clients in disputes with tax authorities, with expertise namely in income tax, including cross-border tax matters, and consumer tax matters at both the audit and objections stages as well as in tax appeals. He has solid expertise in tax evasion investigations and proceedings, including search and seizures by tax authorities. Stéphane also acts for corporate clients in the context of investigations and  prosecutions for other white collar crimes.

Before joining the firm as a partner, Stéphane worked for the Federal Department of Justice, with the Royal Canadian Mounted Police Legal Services, with the Justice Tax Litigation Section and as a Federal prosecutor. He also worked for the Department of Legislation and Investigations of the Ministère du Revenu of the Province of Québec and for a boutique law firm specializing in tax law.

Stéphane has acted for publicly listed and privately controlled corporations located throughout Canada and the United States, as well as individuals before the Tax Court of Canada, the Federal Court, the Court of Québec and the Superior Court, the British Columbia Supreme Court, as well as at appellate levels, including the Supreme Court of Canada. He has represented the Québec Bar before a parliamentary commission studying certain amendments to tax legislation and is asked to join special committees of the Québec Bar on a regular basis.

Representative Work

  • Acted for Potash Corporation of Saskatchewan in tax litigation against the Canada Revenue Agency before the Tax Court of Canada. At issue was the tax treatment of $87 million of business interruption insurance proceeds received as a result of the flooding of a potash mine in New Brunswick. Also at issue was $14 million of losses disputed by the Canada Revenue Agency. The parties reached a confidential settlement.

  • Acted for the Aldo Group in litigation with the British Columbia tax authorities.

  • Acted for CINAR Corporation in litigation with both federal and provincial tax authorities involving the issue of third-party rights in collection proceedings undertaken against a taxpayer (before the Federal Court of Canada and the Québec Superior Court).

  • Acted for Abitibi-Consolidated in litigation with the federal tax authorities.

  • Acted for major U.S. and Canadian companies in connection with transfer pricing disputes.

  • Acted for major institutions and companies, both Canadian and foreign, as an advisor in connection with tax and white collar crime investigations.

  • Acted for a major public company in connection with criminal charges laid by the Competition Bureau for alleged price-fixing.

  • Acting for an energy provider before the Court of Québec in a litigious tax matter involving the Québec Revenue Agency. The Québec Revenue Agency reassessed four of the client's taxation years, adding very significant amounts to its stated capital for the purpose of the Québec tax on capital.

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Recognition

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  • Recognized as one of the world's leading tax dispute resolution lawyers in International Tax Review's Tax Controversy Leaders.
  • Recognized by The Best Lawyers in Canada  in the area of Tax law.

Professional Affiliations

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Past President, Tax Section of the Canadian Bar Association (Québec)

Montréal Bar Liaison Committee with the Tax Court of Canada

French Chamber of Commerce in Canada

Canadian Tax Foundation

Association de planification fiscale et financière

Board Memberships

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Community Involvement

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Teaching Engagements

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Stéphane is a lecturer in the Master of Laws, Taxation option program of the École des Hautes Études Commerciales of the Université de Montréal.

Speaking Engagements

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Stéphane is called upon to give presentations on a variety of tax-related subjects at seminars and conferences organized by the Tax Executives Institute, Canadian Institute, the Québec Judicial Council, the Québec Bar, the Association de planification fiscale et financière and the Canadian Bar Association, among others. Stéphane has also acted as judge in the 5th ICC (International Chamber of Commerce) International Commercial Mediation Competition held in Paris in February 2010 and as co-chair of a panel of the Business Crime Unit of the IBA at its annual meeting in Vancouver in 2010. On March 1, 2012 he was a speaker at the 10th Annual Business and Securities Law and Practice Conference held in Toronto.

Articles and Publications

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Stéphane Eljarrat
Stéphane Eljarrat
Partner
Office:
Montréal, Toronto
Tel:
514.841.6439 / 416.863.6407
Email:
seljarrat@dwpv.com
Bar Admissions:

Québec, 1994

Ontario, 2011

Education:

Université de Montréal, LL.B., 1993