François Barette

Partner

Stock Exchange Tower
800 Square Victoria, Suite 3700 P.O. Box 242
Montréal, QC H4Z 1E9

Canada

François Barette is a partner in the Litigation and Taxation practices. He has an extensive tax litigation practice with expertise in federal and provincial income taxes, tax on capital and large corporations tax, sales tax, goods and services tax, payroll taxes and property taxes. His litigation practice also covers a wide range of civil and administrative matters.

François has represented such clients as foreign and Canadian corporations, partnerships, individuals and trusts in connection with domestic and international tax issues, administrative law issues and constitutional issues before the Supreme Court of Canada, the Federal Court of Appeal, the Federal Court of Canada, the Tax Court of Canada, the Québec Court of Appeal, the Québec Superior Court, the Court of Québec and various administrative tribunals.

François' expertise in federal and provincial income taxes includes issues of inter-provincial tax-planning arrangements, multi-jurisdictional taxation, retroactive tax legislation, general and specific anti-avoidance rules, and transfer pricing. He also has extensive experience in audits, compliance issues and objections.

Past experiences:

  • Acted on behalf of over 90 trusts as well as their trustees and beneficiaries in their challenge of income tax reassessments issued in furtherance of retroactive legislation;
  • Tecsult Inc. in its challenge of Québec payroll tax assessments in relation to the issue of whether refunds by Tecsult to its employees of the provincial political contributions made by its employees at Tecsult's request constituted taxable benefits (before the Court of Québec, the Québec Court of Appeal and on application for leave to appeal to the Supreme Court of Canada);
  • Aluminerie Bécancour Inc. in its challenge of property tax assessments in relation to the exemption for production equipment and electrical system at an aluminium smelter (before the Québec Administrative Tribunal, the Court of Québec and the Québec Superior Court);
  • Penn Ventilator Canada Ltd. in its challenge of federal income tax assessments in relation to the issue of deductibility of interest on a promissory note issued on the redemption of shares (before the Tax Court of Canada);
  • Manufacture Leviton du Canada Inc. in its challenge of a Québec decision denying fuel tax refund claims based on Québec retroactive legislation (before the Court of Québec and the Québec Court of Appeal);
  • Ludco Enterprises Ltd. in its 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);
  • Messrs. Peter, Kenneth and Sydney Wolofsky in their challenge of federal income tax assessments in relation to the issue of deductibility of reserves for unpaid amounts (before the Federal Court of Canada and the Federal Court of Appeal);
  • The Montréal Expos in their challenge of Québec tax assessments for employer contributions to the Québec Health Services Fund (before the Court of Québec);
  • Ernst & Young in its challenge of the constitutional validity of certain provisions of the Québec Tax Act taxing its retired partners (before the Court of Québec, the Québec Court of Appeal and the Supreme Court of Canada);
  • VIA Rail Canada Inc. in its challenge of assessments denying refunds of excise tax on fuel before the Canadian International Trade Tribunal.

François has taught for 14 years at McGill University's Centre for Continuing Education on the topic of federal and provincial audits and appeals.

François has over 100 writing, speaking and presentation credits.

Prior to joining the firm, François was counsel at another well-known firm and at the Québec Department of Justice's tax litigation section.