Stéphane Eljarrat is a partner in the Investigations & White Collar Defence, Taxation and Litigation practices. For close to 20 years, his practice has been focused on tax and white collar crime litigation. He is a member of the Québec, Ontario and Paris Bars.
His practice of corporate tax litigation and dispute resolution includes all aspects of representing clients in disputes with tax authorities. Stéphane has considerable expertise in income tax questions, including cross-border tax matters, and sales tax matters (GST) at both the audit and objections levels as well as in tax appeals before the courts.
His practice of business litigation involves acting for corporate clients in the context of investigations and prosecutions for alleged white collar crimes including under the Corruption of Foreign Public Officials Act (CFPOA), the Competition Act, the Income Tax Act as well as the Proceeds of Crime (Money Laundering) and Terrorist Financing Act. He has in-depth expertise in criminal investigations and proceedings, including search and seizures, production orders and wiretaps. Stéphane has advised corporate clients in the context of national or multinational internal investigations.
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 DOJ 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 (now Agence du revenu du Québec) and for the Ministry of Public Safety.
Stéphane acts (or has acted) for publicly listed and privately controlled corporations as well as organizations located in Canada, the United States and EU countries. He regularly appears before the Tax Court of Canada, the Federal Court, the Superior Court of Québec, various provincial courts, as well as at appellate levels, including the Supreme Court of Canada. He is also allowed to act before French courts and tribunals (District of the Paris Court of Appeal).