Guy Du Pont, Ad.E.

Partner

Guy Du Pont

Guy Du Pont, Ad.E.

Partner

Bar Admissions
  • Ontario, 1983
    Québec, 1976

Guy’s practice focuses on complex and high-stakes litigation.

For over 40 years, he has advised in a wide range of fields, including tax, corporate, criminal, constitutional and environmental law. He has particular expertise and success in representing clients in class actions and mass tax appeals.

Guy’s strategic counsel and fearless advocacy skills have established him as a leader in his field. He is ranked in Band 1 in Chambers Canada for Dispute Resolution: Québec and Tax: Litigation.

In 2014, he was awarded the Tax Court of Canada Medal in recognition of his services to the Tax Court.

Guy Du Pont, Ad.E.

Partner

Guy’s practice focuses on complex and high-stakes litigation.

For over 40 years, he has advised in a wide range of fields, including tax, corporate, criminal, constitutional and environmental law. He has particular expertise and success in representing clients in class actions and mass tax appeals.

Guy’s strategic counsel and fearless advocacy skills have established him as a leader in his field. He is ranked in Band 1 in Chambers Canada for Dispute Resolution: Québec and Tax: Litigation.

In 2014, he was awarded the Tax Court of Canada Medal in recognition of his services to the Tax Court.

Canadian Civil Liberties Association

Acted for the Canadian Civil Liberties Association as intervener in S.L. v. Commission scolaire des Chênes, in which the Supreme Court of Canada had to decide the circumstances under which parents may request that their children be excused from attending mandatory classes on the basis that they interfere with their freedom of religion.

BCE Inc.

Acted for BCE Inc. and Bell Canada in a successful appeal to the Supreme Court of Canada in a landmark commercial case involving the proposed $51.7 billion privatization of BCE. The decision of the Supreme Court in this case set the standard in Canada for approval of plans of arrangement and claims of oppression. It also clarified the law concerning the duties of directors of public companies faced with potential change of control transactions. This case also resulted in the fastest commercial appeal ever heard by the Supreme Court of Canada. The appeal was heard by the Court and decided unanimously in favour of BCE less than 30 days after BCE launched its application for leave to appeal from a decision of the Québec Court of Appeal revoking approval for BCE's proposed plan of arrangement that had been granted by Justice Silcoff of the Quebec Superior Court following a lengthy and highly expedited trial.

Ludco Enterprises Ltd.

Acted for Ludco Enterprises Ltd. in its successful challenge of federal income tax assessments in relation to the issue of deductibility of interest on borrowed money used to purchase shares (before the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada).

Concordia University

Acted successfully for Concordia University in the Bisaillon v. Concordia University case before the Supreme Court of Canada. Davies argued that the Superior Court had no jurisdiction to entertain a class action initiated by Bisaillon claiming the payment by Concordia of well over $100 million to the pension fund of its employees.

Canadian Chamber of Commerce

Acted successfully on behalf of the Canadian Chamber of Commerce in favour of Wal-Mart before the Supreme Court of Canada in an appeal concerning the scope of the employer's right to cease operations, even where the alleged reason for the business closure was the employer's unwillingness to deal with a union that had recently obtained certification of the workplace. The majority of the Supreme Court held that although anti-union animus could, in principle, constitute the basis for awarding compensation under the unfair labour practice provisions of the Québec Labour Code, the wrongful dismissal provisions assumed the continued existence of a workplace.

Confidential Client

Acting for a confidential client, as an innocent third party in an investigation, led by the Québec's permanent anti-corruption unit (PACU).

Beauward Real Estate inc., Schokbeton Québec Inc. and Saramac

Acted successfully for Beauward Real Estate inc., Schokbeton Québec Inc. and Saramac on a challenge of search warrants and communication orders issued by a judge and executed in multiple locations by the Agence du revenu du Québec as part of the Permanent Anti-Corruption Unit of Québec.

Confidential Individuals

Acting on behalf of confidential clients in a challenge of multiple search warrants executed in multiple locations by the Québec's Revenue Agency.

Mario Montminy et al.

Successfully represented Mario Montminy and others at the Federal Court of Appeal against the Canada Revenue Agency in a stock option deduction dispute. The court sided with the taxpayers on the eligibility of their deductions.

Private Equity Firm

Representing a private equity group before the Tax Court of Canada in connection with a dispute involving foreign exchange forward contracts in what is commonly referred to as "straddle" trading undertaken by a substantial number of taxpayers.

Via Rail Canada Inc.

Acting for Via Rail Canada Inc. in connection with a fuel tax dispute with the Canada Revenue Agency.

Estate of Paul G. Desmarais

Acted for the estate of Paul G. Desmarais in connection with proceedings instituted by the late Louis R. Desmarais. The plaintiff claimed from the estate of his late brother, Paul G. Desmarais, the sum of $75 million on the basis of a promise allegedly made orally in the late 1970s to return shares of Power Corporation of Canada. On April 26, 2017, after the trial and while the case was under advisement, the plaintiff dropped the proceedings in their entirety.

Glen French

Successfully acted for Glen French before the Federal Court of Appeal in a case involving charitable donations, and specifically how the Québec civil law informs the meaning of the word "gift" in the Income Tax Act across Canada. The case is serving as a representative case (either officially or de facto) for over 300 other appeals before the Tax Court of Canada concerning leveraged donations.

Michael Rosenberg

Acted successfully for Michael Rosenberg before the Federal Court of Canada ("FCC") in an application for judicial review in regards to a demand letter sent by the Canada Revenue Agency ("CRA") pursuant to section 231.1 of the Income Tax Act. The application sought the enforcement of a settlement agreement entered into with the CRA at the conclusion of an extensive audit. The CRA argued that the settlement agreement should be repudiated as no agreement could bar the Minister of National Revenue ("Minister") from conducting another audit of previously audited taxation years. In quashing the demand letter, the FCC found that the settlement agreement was binding on the Minister and required the CRA to comply with the terms therein.

4032799 Canada Inc et al.

Successfully represented the developers of the Bell Campus on Nun's Island, Montréal, in a dispute with the Canada Revenue Agency before the Tax Court of Canada involving the proposed application of the general anti-avoidance rule.

J.G. Guy Simard et al.

Acting for Colonel J.G. Guy Simard (retired) and other taxpayers who participated in the "Synergy Program", a program designed to provide funding for start-up businesses, in their dispute before the Tax Court of Canada with the Canada Revenue Agency over the deductibility of related losses. The appeals will serve as de facto representative cases for approximately 4000 other taxpayers who are contesting potentially over two hundred million dollars in tax deductions.

Canadian Civil Liberties Association

Acted for the Canadian Civil Liberties Association as intervener in Loyola High School v. Attorney General of Quebec, 2015 SCC 12, where the Supreme Court of Canada had to determine, in the context of a mandatory pedagogical program, the proper balance between the objectives of promoting tolerance and respect for difference, on the one hand, and the religious freedom of the members of a particular community, on the other hand. The Supreme Court of Canada unanimously adopted the position advocated by the CCLA on the collective aspects of freedom of religion.

Hydro-Québec

Acted for Hydro-Québec before the Québec Court of Appeal in its appeal against a judgment of the Québec Superior Court awarding $27 281 556 in damages to Construction Kiewit Cie., a contractor hired by the public utility company to build a hydroelectric dam for $111M. Kiewit originally claimed $59 355 847 for various losses which were allegedly incurred during construction as result of either force majeure or Hydro-Québec's fault.

André Drouin

Acted successfully for André Drouin, a taxpayer who purchased a franchise in a software development company, in connection with his appeal before the Tax Court of Canada against a Canada Revenue Agency assessment denying all deductions related to his franchise. The appeal served as a de facto representative case for approximately 300 other investors contesting hundreds of millions of dollars in tax deductions.

American College of Trial Lawyers—Fellow

Québec Bar—Lawyer Emeritus Distinction

Chambers Global: The World’s Leading Lawyers for Business—Tax: Litigation (Band 1); Dispute Resolution: Canada

Chambers Canada: Canada’s Leading Lawyers for Business—Litigation, General Commercial: Québec (Band 1); Tax: Litigation (Band 1)

Benchmark Canada’s Hall of Fame Award—Recipient

Benchmark Canada: The Definitive Guide to Canada’s Leading Litigation Firms & Attorneys—Top 50 Trial Lawyers in Canada (2017-2019)

Benchmark Canada: The Definitive Guide to Canada’s Leading Litigation Firms & Attorneys—Arbitration (Litigation Star); Criminal (Litigation Star); General Commercial (Litigation Star); Tax (Litigation Star)

International Tax Review’s Tax Controversy Leaders

International Tax Review’s World Tax: The Comprehensive Guide to the World’s Leading Tax Firms—Tax Controversy

The Legal 500 Canada—Dispute Resolution: Québec (Leading Lawyer); Tax (Leading Lawyer)

Report on Business/Lexpert Special Edition Canada’s Leading Litigation Lawyers

Lexpert Guide to US/Canada Cross-Border Lawyers in Canada—Dispute Resolution

The Canadian Legal Lexpert Directory—Litigation: Corporate Tax (Most Frequently Recommended); Estate and Personal Tax Planning: Estate Litigation; Litigation: Public Law

The Best Lawyers in Canada—Appellate Practice; Bet-the-Company Litigation; Corporate and Commercial Litigation; Tax Law (Lawyer of the Year 2017, Montréal)

Tax Court of Canada Medal—for services to the Tax Court

Ordre du mérite, University of Ottawa Faculty of Law Civil Law Section

Association des avocats de la défense de Montréal— for his 40 years of criminal law practice

Expert Guides’ Best of the Best; Expert Guides—White Collar Crime

Bar Admissions

Ontario, 1983
Québec, 1976

Education

University of Ottawa, LLL, 1975

Professional Affiliations

American College of Trial Lawyers, Fellow
American Law Institute
Association de planification fiscale et financière
Canadian Bar Association
Canadian Tax Foundation
International Fiscal Association

Board Memberships

Canadian Tax Foundation, Board of Governors, former governor

Community Involvement

American College of Trial Lawyers, Special Problems/Admin of Justice Committee (Canada)
American Law Institute, Consultative Group on Aggregate Litigation
American Law Institute, Consultative Group on Intellectual Property
American Law Institute, Consultative Group on Sentencing
Canadian Bar Association, Tax Court Bar and Bench Committee, chairman

Guy’s practice focuses on complex and high-stakes litigation.

For over 40 years, he has advised in a wide range of fields, including tax, corporate, criminal, constitutional and environmental law. He has particular expertise and success in representing clients in class actions and mass tax appeals.

Guy’s strategic counsel and fearless advocacy skills have established him as a leader in his field. He is ranked in Band 1 in Chambers Canada for Dispute Resolution: Québec and Tax: Litigation.

In 2014, he was awarded the Tax Court of Canada Medal in recognition of his services to the Tax Court.

Canadian Civil Liberties Association

Acted for the Canadian Civil Liberties Association as intervener in S.L. v. Commission scolaire des Chênes, in which the Supreme Court of Canada had to decide the circumstances under which parents may request that their children be excused from attending mandatory classes on the basis that they interfere with their freedom of religion.

BCE Inc.

Acted for BCE Inc. and Bell Canada in a successful appeal to the Supreme Court of Canada in a landmark commercial case involving the proposed $51.7 billion privatization of BCE. The decision of the Supreme Court in this case set the standard in Canada for approval of plans of arrangement and claims of oppression. It also clarified the law concerning the duties of directors of public companies faced with potential change of control transactions. This case also resulted in the fastest commercial appeal ever heard by the Supreme Court of Canada. The appeal was heard by the Court and decided unanimously in favour of BCE less than 30 days after BCE launched its application for leave to appeal from a decision of the Québec Court of Appeal revoking approval for BCE's proposed plan of arrangement that had been granted by Justice Silcoff of the Quebec Superior Court following a lengthy and highly expedited trial.

Ludco Enterprises Ltd.

Acted for Ludco Enterprises Ltd. in its successful challenge of federal income tax assessments in relation to the issue of deductibility of interest on borrowed money used to purchase shares (before the Tax Court of Canada, the Federal Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada).

Concordia University

Acted successfully for Concordia University in the Bisaillon v. Concordia University case before the Supreme Court of Canada. Davies argued that the Superior Court had no jurisdiction to entertain a class action initiated by Bisaillon claiming the payment by Concordia of well over $100 million to the pension fund of its employees.

Canadian Chamber of Commerce

Acted successfully on behalf of the Canadian Chamber of Commerce in favour of Wal-Mart before the Supreme Court of Canada in an appeal concerning the scope of the employer's right to cease operations, even where the alleged reason for the business closure was the employer's unwillingness to deal with a union that had recently obtained certification of the workplace. The majority of the Supreme Court held that although anti-union animus could, in principle, constitute the basis for awarding compensation under the unfair labour practice provisions of the Québec Labour Code, the wrongful dismissal provisions assumed the continued existence of a workplace.

Confidential Client

Acting for a confidential client, as an innocent third party in an investigation, led by the Québec's permanent anti-corruption unit (PACU).

Beauward Real Estate inc., Schokbeton Québec Inc. and Saramac

Acted successfully for Beauward Real Estate inc., Schokbeton Québec Inc. and Saramac on a challenge of search warrants and communication orders issued by a judge and executed in multiple locations by the Agence du revenu du Québec as part of the Permanent Anti-Corruption Unit of Québec.

Confidential Individuals

Acting on behalf of confidential clients in a challenge of multiple search warrants executed in multiple locations by the Québec's Revenue Agency.

Mario Montminy et al.

Successfully represented Mario Montminy and others at the Federal Court of Appeal against the Canada Revenue Agency in a stock option deduction dispute. The court sided with the taxpayers on the eligibility of their deductions.

Private Equity Firm

Representing a private equity group before the Tax Court of Canada in connection with a dispute involving foreign exchange forward contracts in what is commonly referred to as "straddle" trading undertaken by a substantial number of taxpayers.

Via Rail Canada Inc.

Acting for Via Rail Canada Inc. in connection with a fuel tax dispute with the Canada Revenue Agency.

Estate of Paul G. Desmarais

Acted for the estate of Paul G. Desmarais in connection with proceedings instituted by the late Louis R. Desmarais. The plaintiff claimed from the estate of his late brother, Paul G. Desmarais, the sum of $75 million on the basis of a promise allegedly made orally in the late 1970s to return shares of Power Corporation of Canada. On April 26, 2017, after the trial and while the case was under advisement, the plaintiff dropped the proceedings in their entirety.

Glen French

Successfully acted for Glen French before the Federal Court of Appeal in a case involving charitable donations, and specifically how the Québec civil law informs the meaning of the word "gift" in the Income Tax Act across Canada. The case is serving as a representative case (either officially or de facto) for over 300 other appeals before the Tax Court of Canada concerning leveraged donations.

Michael Rosenberg

Acted successfully for Michael Rosenberg before the Federal Court of Canada ("FCC") in an application for judicial review in regards to a demand letter sent by the Canada Revenue Agency ("CRA") pursuant to section 231.1 of the Income Tax Act. The application sought the enforcement of a settlement agreement entered into with the CRA at the conclusion of an extensive audit. The CRA argued that the settlement agreement should be repudiated as no agreement could bar the Minister of National Revenue ("Minister") from conducting another audit of previously audited taxation years. In quashing the demand letter, the FCC found that the settlement agreement was binding on the Minister and required the CRA to comply with the terms therein.

4032799 Canada Inc et al.

Successfully represented the developers of the Bell Campus on Nun's Island, Montréal, in a dispute with the Canada Revenue Agency before the Tax Court of Canada involving the proposed application of the general anti-avoidance rule.

J.G. Guy Simard et al.

Acting for Colonel J.G. Guy Simard (retired) and other taxpayers who participated in the "Synergy Program", a program designed to provide funding for start-up businesses, in their dispute before the Tax Court of Canada with the Canada Revenue Agency over the deductibility of related losses. The appeals will serve as de facto representative cases for approximately 4000 other taxpayers who are contesting potentially over two hundred million dollars in tax deductions.

Canadian Civil Liberties Association

Acted for the Canadian Civil Liberties Association as intervener in Loyola High School v. Attorney General of Quebec, 2015 SCC 12, where the Supreme Court of Canada had to determine, in the context of a mandatory pedagogical program, the proper balance between the objectives of promoting tolerance and respect for difference, on the one hand, and the religious freedom of the members of a particular community, on the other hand. The Supreme Court of Canada unanimously adopted the position advocated by the CCLA on the collective aspects of freedom of religion.

Hydro-Québec

Acted for Hydro-Québec before the Québec Court of Appeal in its appeal against a judgment of the Québec Superior Court awarding $27 281 556 in damages to Construction Kiewit Cie., a contractor hired by the public utility company to build a hydroelectric dam for $111M. Kiewit originally claimed $59 355 847 for various losses which were allegedly incurred during construction as result of either force majeure or Hydro-Québec's fault.

André Drouin

Acted successfully for André Drouin, a taxpayer who purchased a franchise in a software development company, in connection with his appeal before the Tax Court of Canada against a Canada Revenue Agency assessment denying all deductions related to his franchise. The appeal served as a de facto representative case for approximately 300 other investors contesting hundreds of millions of dollars in tax deductions.

American College of Trial Lawyers—Fellow

Québec Bar—Lawyer Emeritus Distinction

Chambers Global: The World’s Leading Lawyers for Business—Tax: Litigation (Band 1); Dispute Resolution: Canada

Chambers Canada: Canada’s Leading Lawyers for Business—Litigation, General Commercial: Québec (Band 1); Tax: Litigation (Band 1)

Benchmark Canada’s Hall of Fame Award—Recipient

Benchmark Canada: The Definitive Guide to Canada’s Leading Litigation Firms & Attorneys—Top 50 Trial Lawyers in Canada (2017-2019)

Benchmark Canada: The Definitive Guide to Canada’s Leading Litigation Firms & Attorneys—Arbitration (Litigation Star); Criminal (Litigation Star); General Commercial (Litigation Star); Tax (Litigation Star)

International Tax Review’s Tax Controversy Leaders

International Tax Review’s World Tax: The Comprehensive Guide to the World’s Leading Tax Firms—Tax Controversy

The Legal 500 Canada—Dispute Resolution: Québec (Leading Lawyer); Tax (Leading Lawyer)

Report on Business/Lexpert Special Edition Canada’s Leading Litigation Lawyers

Lexpert Guide to US/Canada Cross-Border Lawyers in Canada—Dispute Resolution

The Canadian Legal Lexpert Directory—Litigation: Corporate Tax (Most Frequently Recommended); Estate and Personal Tax Planning: Estate Litigation; Litigation: Public Law

The Best Lawyers in Canada—Appellate Practice; Bet-the-Company Litigation; Corporate and Commercial Litigation; Tax Law (Lawyer of the Year 2017, Montréal)

Tax Court of Canada Medal—for services to the Tax Court

Ordre du mérite, University of Ottawa Faculty of Law Civil Law Section

Association des avocats de la défense de Montréal— for his 40 years of criminal law practice

Expert Guides’ Best of the Best; Expert Guides—White Collar Crime

Bar Admissions

Ontario, 1983
Québec, 1976

Education

University of Ottawa, LLL, 1975

Professional Affiliations

American College of Trial Lawyers, Fellow
American Law Institute
Association de planification fiscale et financière
Canadian Bar Association
Canadian Tax Foundation
International Fiscal Association

Board Memberships

Canadian Tax Foundation, Board of Governors, former governor

Community Involvement

American College of Trial Lawyers, Special Problems/Admin of Justice Committee (Canada)
American Law Institute, Consultative Group on Aggregate Litigation
American Law Institute, Consultative Group on Intellectual Property
American Law Institute, Consultative Group on Sentencing
Canadian Bar Association, Tax Court Bar and Bench Committee, chairman