Guy A. Gagnon is a partner in our Tax Group in Montréal. His practice focuses on tax litigation.
Mr. Gagnon has been practising tax law for over 25 years. His extensive expertise includes assistance in tax audits and investigations, representation before tax authorities and judicial tribunals, and assistance for international and Canadian tax audits. He has appeared on behalf of clients before the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, the Supreme Court of Canada, the Cour du Québec, and the Court of Appeal (Québec). He has frequently acted for clients before the Canada Revenue Agency and other tax authorities. His practice includes dispute and litigation of transfer pricing cases.
Cases for which Mr. Gagnon acted as counsel include:
· Maritime Forwarding Limited vs. The Queen (associated corporations)
· Jaans Leasing Ltd. vs. The Queen (avoidance transaction)
· Oerlikon Aerospace Inc. vs. The Queen (part I.3 Tax)
· 141224 Canada Inc. vs. The Queen (realization of income)
· Lac d'Amiante du Canada vs. The Queen (cost of property)
· Newfoundland Power Inc. vs. The Queen (Section 9)
· Maritime Electric Company, Limited vs. The Queen (Section 12(1)(6))
· 177795 Canada Inc. vs. The Queen (foreign losses)
· Lac d'Amiante du Canada vs. The Minister of National Revenue (rogatory commission)
· Newfoundland Power Inc. vs. The Minister of National Revenue (access)
· Société Laurentide Inc. vs. Le sous-ministre du Revenu du Québec (taxable benefits)
· Alter Moneta vs. The Queen (GST credit for financial institutions)
Mr. Gagnon is a regular contributor to McCarthy Tétrault on Tax Disputes, published by CCH. He was a lecturer for the Master's Degree in Taxation program at Université de Sherbrooke from 1986 to 2003.
Mr. Gagnon is a member of the Québec bar and of the Canadian Bar Association. He is also a member of the Canadian Tax Foundation and of the Fiscal and Financial Planning Association, where he was invited as a guest speaker. He has also shared his tax expertise at conferences sponsored by the Canadian Institute and the Canadian Institute of Chartered Accountants.
Mr. Gagnon received his B.Sc. from the Université de Montréal in 1981 and his LLB from the Université de Sherbrooke in 1984. He was called to the Québec bar in 1985.