Davies

Stéphane Eljarrat

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).

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 Abitibi-Consolidated in a litigation with the federal tax authorities.

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

  • 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.

  • Acted for a public company in the metals and chemicals sector. Stéphane led an international internal investigation in connection with allegations of wrongdoing against former owners of a company that our client had acquired.

  • Acted for a US-based company active in the North American construction manufacturing sector and having worldwide operations. Stéphane led an internal investigation and advised the client in connection with a tax-related criminal investigation and allegations of corruption.

  • Acted for a Canadian clothing company. Stéphane led an internal investigation following allegations of wrongdoing and violation of customs regulations. This file involved acts committed in the United States, China and Mexico.

  • Acted for a parapublic institution. Stéphane advised the client in connection with a criminal and administrative investigation.

  • Acting for a prominent family holding corporation in a litigious tax matter before the Tax Court of Canada. At issue are reassessments by the Canada Revenue Agency (CRA) adding significant amounts to the client's income under section 94.1 of the Income Tax Act, an anti-avoidance provision designed to tax investments in "offshore investment funds" that were made to avoid Canadian tax. This provision was previously considered inapplicable to day-to-day investments by Canadians in large and reputable international funds.

  • Acting for Canadian Forest Navigation, a leading international shipping and navigation company, in its appeals against tax reassessments. These appeals deal with the effects of foreign rectification orders as well as with Canadian tax issues applicable to many Canadian international shipping companies.

View All

PUBLICATIONS

Return to profile

Recognition

Return to profile

  • Listed in Expert Guides’ Guide to the World’s Leading White Collar Crime Lawyers.
  • Named a Litigation Star in the areas of Commercial Litigation and White Collar Crime by Benchmark Canada: The Definitive Guide to Canada's Leading Litigation Firms & Attorneys.
  • 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

Return to profile

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

Montréal Bar Liaison Committee with the Tax Court of Canada

Association of Certified Financial Crime Specialists

French Chamber of Commerce in Canada

Canadian Tax Foundation

Association de planification fiscale et financière

Member of Legal Committee, Transparency International Canada Inc.

Board Memberships

Return to profile

Community Involvement

Return to profile

Teaching Engagements

Return to profile

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

Return to profile

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. On April 23, 2014, he spoke at the Davies Legal Update, Spring 2014 on the subject of: Corporate Criminal Law Update.

Articles and Publications

Return to profile

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

Paris, 2012

Education:

Université de Montréal, LL.B., 1993