Stikeman Elliott has a leading Canadian practice in the area of taxation and tax planning, advocacy and litigation. Our Tax Group has been recognized in the Chambers Global Guide to the Leading Lawyers for Business, the Lexpert/American Lawyer Guide to the Leading 500 Lawyers in Canada and the Canadian Legal Lexpert Directory.
From its inception in 1952, the firm has specialized in taxation, including litigation and tax controversy matters for Canadian and international business enterprises, in the context of both stand-alone tax mandates and integrated corporate-commercial and tax mandates. Our Tax Group has extensive experience in tax litigation before all levels of court from the Tax Court of Canada to the Supreme Court of Canada (or before the federal and provincial courts). Many of the cases that have defined important tax principles or have resulted in changes to the law have been argued by members of our Tax Group.
Beyond formal proceedings, we advise clients in:
- Negotiating with the Canada Revenue Agency and provincial tax authorities;
- Assessing the tax risks associated with particular transactions;
- Identifying the potential application of the general anti-avoidance rule;
- Advising on tax-related matters regarding advance tax rulings;
- Reviewing the tax implications of commercial litigation;
- Proposing effective tax treatment of litigation damage awards;
- Managing large or complex tax audits including transfer pricing audits;
- Responding to or challenging formal requirements by tax authorities to provide information and documents;
- Making voluntary disclosures; and
- Obtaining interest relief on their tax liabilities.
Our services we offer include advising on:
- Commodity tax litigation;
- Excise tax treatment;
- Income and revenue declarations; and
- The determination of royalty payments.
The Tax Group also has extensive experience in dealing with transfer pricing disputes involving large multi-national corporate groups that supply goods and services within the group and across international borders. In particular, the Tax Group has represented US corporations in transfer pricing disputes involving requests to the Competent Authority pursuant to the provisions of the Canada-US Income Tax Treaty. The Tax Group has also assisted multi-nationals in reviewing their contemporaneous documentation and developing transfer pricing strategies.
In addition to our experience handling tax litigation and resolving tax controversy, the Tax Group has specialized expertise in assessing whether rectification or other legal remedies are available if a transaction leads to an unintended tax liability or other negative consequences, and has considerable experience obtaining rectification orders from the courts.