Jonathan Lafrance

Partner
Norton Rose Fulbright Canada LLP

Jonathan Lafrance

Jonathan Lafrance

vCard

Related services and key industries


Biography

Jonathan Lafrance is a tax litigator. Based in Montreal, he has developed a national practice helping clients resolve their tax disputes. Over the years, Mr. Lafrance has argued cases before the Court of Quebec, the Superior Court of Quebec, the Quebec Court of Appeal, the Supreme Court of British Columbia, the Alberta Court of Queen's Bench, the Ontario Superior Court of Justice,  the Tax Court of Canada, the Federal Court and the Federal Court of Appeal in the context of tax disputes against the federal and provincial tax authorities. He also represented clients in Supreme Court of Canada cases, including one on the merits and three at the leave to appeal stage.

Since joining us, Mr. Lafrance has represented clients in more than 100 court cases leading to either a decision on the merits or favourable out-of-court settlements.

Mr. Lafrance has represented clients in a variety of matters, including income tax, GST/HST, collection measures, protection of tax information, judicial review, fuel tax, tobacco tax, property tax, rectification and rescission. He regularly assists individuals, public and private corporations as well as registered charities in the context of tax audits. He regularly assists public corporations and registered charities with financial governance, tax and regulatory obligations.

Mr. Lafrance teaches tax litigation at the University of Sherbrooke. Prior to joining us, Mr. Lafrance was a judicial clerk with the judges of the Tax Court of Canada.

He has authored several articles and is an active speaker in the tax community.


Professional experience

Expand all Collapse all
M.Fisc., University of Sherbrooke, 2014
J.D., Common law and transnational law, University of Sherbrooke, 2011
LL.B., University of Sherbrooke, 2010
  • Quebec 2013
  • Alberta Bar 2022

Mr. Lafrance has recently represented the following clients:

  • Gestion F. Bélisle Ltée, 2021 QCCA 1352. Quebec Court of Appeal – judicial rectification. Rectification obtained in the context of an estate planning of a private oil distribution business.
  • Groupe Custeau, 2020 QCCA 1496 (CanLII). Quebec Court of Appeal (leave to appeal to the Supreme Court of Canada by Revenue Quebec denied) – General Anti-Avoidance Rule (GAAR). Non application of GAAR to transactions relating to the paid-up capital of a private corporation.
  • CPA Canada, in the context of its intervention in BP Canada Energy Company v. Canada (National Revenue), 2017 FCA 61. Federal Court of Appeal – audit powers. Successful intervention by CPA Canada to restrain the tax authorities' access to tax accrual working papers. Cited as one of the top 10 decisions of 2017 by LEXPERT.
  • Laurentian Bank, 2020 CCI 73. Tax Court of Canada – Income Tax. Deductibility of fees incurred by a bank in the context of the issuance of shares through a private placement by way of subscription receipts.
  • M. J. Ouazana, 2020 TCC 124. Tax Court of Canada – GST. First decision in Canada addressing favourably the effects of a retroactive tax registration in the context of the sale of real estate property.
  • Best Lawyers in Canada: Tax Law, 2023-2024
  • Stikeman Elliott Award, International Taxation, 2012
  • Transfer Pricing Law Review – Third Edition, Law Business Research (2019)
  • Transfer Pricing Law Review – Second Edition, Law Business Research (2018)
  • Transfer Pricing Law Review – First Edition, Law Business Research (2017)
  • L'interrogatoire au préalable selon le nouveau Code civil, Stratège (APFF), June 2016, Volume 21, no. 2 (2016)
  • L'évolution de la preuve et les opérations d'évitement, Stratège (APFF), April 2014, Vol 19, no. 2. (2014)
  • Canada and the United States reach an intergovernmental agreement on Foreign Account Tax Compliance Act – April 15, 2014, NRFC external publication (2014)
  • Tax Treatment of Transaction Fees  – Canada Tax Foundation Seminar (2020)
  • Tax Litigation Update – Canadian Tax Foundation Seminar (December 2018)
  • Tax Authorities' Access to Tax Working Papers – Tax Executive Institute (March 2018)
  • Tax Litigation Recent Cases – Canadian Tax Foundation Seminar (November 2017)
  • Vision 2017: Global Tax Risk and Issues (November 2017)
  • Recent Tax Cases – Canadian Tax Foundation (May 2017)
  • Careers in Tax – University of Sherbrooke (2017)
  • Life as a Tax Practitioner – HEC Montreal (2017)
  • La pratique en fiscalité  – Club de droit des affaires et investissements de l'Université de Sherbrooke, (winter 2016 and 2017)
  • Le nouveau Code de procédure civile et la fiscalité – Association de planification fiscale et financière, Montreal (fall 2016)
  • Canadian Bar Association
  • Young Bar Association of Montreal
  • Association de planification fiscale et financière (tax and financial planing association)
  • Canadian Tax Foundation
    • Member, young practitioners committee
  • Lecturer - tax litigation, University of Sherbrooke law faculty

 

  • English
  • French

Insights

2024 Canadian Federal Budget: Capital Gains

Publication | April 17, 2024

2024 Canadian Federal Budget: Overview

Publication | April 17, 2024

Tax considerations

Publication | March 03, 2023