Ariane devises strategic, cost-effective solutions to clients’ complex tax matters.
Ariane’s tax expertise extends to all aspects of commodity tax, including GST/HST, provincial sales tax, customs and excise duties, and industry-specific taxes, as well as sales and use tax in the United States. She regularly assists clients from both the public and private sectors, as well as financial institutions, on indirect tax matters related to corporate reorganizations, mergers and acquisitions, and real estate. Ariane also represents corporations and individuals at all stages of their tax disputes with the tax authorities.
Ariane lectures at the Université de Sherbrooke in the Commodity Tax Graduate Program. Before joining Davies, she worked at a large Canadian law firm and a major accounting firm.
Super Priority or Super Powers? FCA Rules That CRA Can Collect Unremitted GST on Proceeds of Third-Party Secured Interest
May 20, 2020 - In The Toronto-Dominion Bank v Queen (2020 FCA 80), the Federal Court of Appeal (FCA) confirmed a Federal Court (FC) decision and ruled that a secured creditor had a statutory obligation to pay the Canada Revenue Agency (CRA) for a tax debt of an arm’s-length borrower because the secured...
Invesco Case: Rebate for GST Paid in Error or Notice of Objection?, co-author
Nov. 14, 2019 - The Lawyer’s Daily
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Invesco Case: Funding Services Not Subject to GST/HST, co-author
Nov. 08, 2019 - The Lawyer’s Daily
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Federal Court of Appeal Says Funding Services Not Subject to GST/HST
Oct. 04, 2019 - In SLFI Group v Canada (2019 FCA 217), the Federal Court of Appeal (FCA) overturned a Tax Court of Canada (TCC) decision and ruled that a group of Canadian mutual funds (Funds) was not required to self-assess GST/HST on funding services provided by a U.S. entity, because these services...
Proposed Amendments to the GST/HST Treatment of Cryptocurrencies
May 27, 2019 - The Department of Finance (Canada) (Finance Canada) has released, for public comment, draft legislative proposals (Draft Proposals) to amend the Excise Tax Act (ETA) in order to address certain issues regarding the treatment of virtual currencies for the purposes of the goods and services...
26th APFF Sales Tax Symposium, “Tax Collection: A Question of Perception”; Estérel, QC
May 27, 2019
Wolters Kluwer Webinar, “A Guide to Cryptocurrrencies and Tax”
Feb. 05, 2019
Callidus Capital Corporation v. Her Majesty the Queen
Jan. 15, 2019 - Wolters Kluwer’s Tax Topics
Tax Training II, tax seminar for the judges of the Court of Quebec, “Introduction à la taxe de vente du Québec (TVQ)”; Montréal, QC
Oct. 15, 2018
L’affaire Wayfair : le nexus économique validé par la Cour suprême des États-Unis
Sept. 15, 2018 - Stratège (APFF) Vol. 23, No. 3, p. 12