Dominic C. BelleyvCard
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Dominic Belley is a tax litigator. He has represented taxpayers against federal and provincial tax authorities in cases before the Court of Québec (civil, criminal and administrative divisions), the Quebec Superior Court (civil, criminal and commercial divisions), the Quebec Court of Appeal, the Tax Court of Canada, the Federal Court, the Federal Court of Appeal and the Supreme Court of Canada.
Mr. Belley has argued over 100 cases in all Quebec judicial districts, as well as in Ottawa, Toronto and Windsor, Ontario.
His areas of practice include income tax, GST, QST, collection measures, access to tax information and judicial review of ministerial decisions. He has vast experience in rectifications.
The Services Environnementaux AES, 2013 SCC 65, case argued by Mr. Belley before the Supreme Court of Canada in 2013, is considered by Tax Disputes and Litigation Review to be the most significant contribution to the body of Canadian tax dispute resolution law.
He also represents taxpayers before the tax authorities in connection with requests for advance rulings, audits, objections to assessments and voluntary disclosures.
Mr. Belley regularly advises tax practitioners on ethical issues.
B.C.L./LL.B., McGill University, 2000
Tax Law for Lawyers, Canadian Bar Association, 2002
In-depth Tax Course, C.I.C.A., 2005
- Quebec 2001
Mr. Belley has recently acted as counsel to the following clients:
- Services environnementaux AES, 2013 SCC 65. Supreme Court of Canada - rectification. If a writing contains an error that generates unintended tax consequences, the court must note the error and ensure it is remedied. The tax authorities do not have an acquired right to benefit from an error. Cited as “the most significant contribution to the body of Canadian tax dispute resolution jurisprudence” by Tax Disputes and Litigation Review
- Bombardier, 2012 FCA 46. Federal Court of Appeal - capital tax. The biggest capital tax case in Canadian history
- Balthazard, 2011 FCA 331. Federal Court of Appeal - directors’ liability. Consistently cited as the leading authority on the standard of care of corporate directors by the Quebec Court of Appeal, the Tax Court of Canada and the Court of Québec
- Patterson Dental, 2014 TCC 62. Tax Court of Canada - extension of time to file an objection. Singular breakthrough on when a taxpayer is unable to file a notice of objection within the deadline. “The Court is to be commended for its interpretation” - Canada GST Cases
- Sigma-Lamaque, 2010 TCC 415. Tax Court of Canada - GST. “Fascinating decision regarding the scope of the rebate for tax paid in error and the scope of breach of contract” - Canada GST Cases
- Valiant Cleaning Technology, 2008 TCC 637. Tax Court of Canada - income tax – loss determination request, deductibility of cross-border financing expenses (Canada-UK)
- Lafarge, 2011 QCCS 7391. Quebec Superior Court - cancellation of penalties. First successful judicial challenge of a ministerial decision in Quebec. “Excellent decision summarizing the applicable parameters” - Loi sur l’administration fiscale annotée
- Filtrum, 2011 QCCS 1570. Quebec Superior Court - rectification. First judgment under s 458 of the Quebec Business Corporations Act. “There is a bright future for Section 458”- La Compagnie au Québec
- Groupe Jean Coutu, 2012 QCCS 6917. Quebec Superior Court - rectification. Correction of a series of transactions in order to avoid inclusion of foreign accrual property income (FAPI)
- KPMG, 2013 QCCQ 7932. Court of Québec - mandatory requirement. Successful contestation of a mandatory requirement to disclose the identity of unnamed clients. Wide application to the Quebec Revenue Agency of the obligation to give full and frank disclosure on ex parte applications
- Chambers Canada, Nationwide: Tax: litigation, Chambers Canada, 2019
- Canadian Legal lexpert Directory (2017) : recommended in Litigation- Corporate Tax
- University of Sherbrooke – Dean’s Honour List – Excellence in Teaching, 2011, 2012, 2013
- Young Bar Association of Montreal (AJBM) - 2009 Lawyer of the Year (Civil and Commercial Litigation)
- Prize awarded by the Fondation du Barreau, 2000
- Prize awarded by the Canadian Tax Foundation, 1999
- “The Canadian Tax System – Would it make your life easier? A Primer on Common Issues in Taxation and Tax Controversy” (with W. Lefebvre), Tax Executives Institute, Houston, Texas, 2014.
- “Errare Humanum Est : La correction d’erreurs en droit corporatif, en droit civil et en common law, d’hier à aujourd’hui,” Consumer taxes symposium, Association de planification fiscale et financière, Montreal, 2013.
- “L’annulation des pénalités et la discrétion ministérielle,” lunch meeting, Association de planification fiscale et financière, Montreal, 2013.
- “L’impact fiscal des dommages et intérêts,” 2013 convention, Young Bar Association of Montreal, Montreal, 2013.
- “Éléments de litige corporatif,” 2011 convention, Association de planification fiscale et financière, Quebec City, 2011.
- “Le point sur les cotisations par avoir net, sondage et reconstitution du revenu,” luncheon meeting, Association de planification fiscale et financière, Montreal, 2009.
- “Réalité commerciale, contrats à long-terme et opérations entre personnes liées : Les leçons de GSK” (with W. Lefebvre, G. Du Pont and J.P. Vidal), technical seminar, Canadian Tax Foundation, Montreal, 2009.
- “L'arrêt Lipson et les règles d'interprétation contemporaines relatives à la déductibilité des intérêts,” luncheon meeting, Association de planification fiscale et financière, Montreal, 2009.
- “Vérifications et cotisations” (with B. Benedetti and I. Gergovich), technical seminar entitled Vérifications, cotisations, oppositions - considérations techniques et pratiques, Canadian Tax Foundation, Montreal, 2008.
- “Intégration d'une fondation privée dans une planification successorale,” annual meeting, Association de planification fiscale et financière, Montreal, 2008.
- Lecturer, Taxation, Quebec Bar Admission Course
- Lecturer, Tax Litigation, University of Sherbrooke
- Association de planification fiscale et financière (fiscal and financial planning association) – liaison committee with tax authorities
- Canadian Tax Foundation
- Canadian Bar Association
- Sclérodermie Québec (2007-2014)