While leading Baker McKenzie's Canadian Tax Practice, Jacques Bernier assists his clients in resolving their Canadian tax controversies and litigating them before the courts. He also provides strategic advice to a number of multinationals in their dealings with the Canadian tax authorities and the relationship partner to many Firm clients meeting their tax needs in Canada and abroad. He is singled out for his transfer pricing expertise and recognized as a leading practitioner in Chambers Global and Euromoney's Guide to the World's Leading Transfer Pricing Advisors, as well as being consistently recommended for corporate tax litigation by Canadian Lexpert Legal Directory. According to Chambers Global, Mr. Bernier is "very determined, pragmatic and knowledgeable" and the "go-to-guy" in Canada. Sources also say: "He's thoughtful, he's calm, he thinks of the entire journey and the objective. He's responsive, very professional and easy to talk to."
Jacques concentrates on tax litigation and representations to the Canadian tax authorities at the federal and provincial levels on a wide range of tax controversies. His most recent involvements include transfer pricing APAs and MAPs, anti-avoidance rules, FAPI, e-commerce issues, permanent establishment and residency issues, GST/HST and provincial sales taxes, SR&ED tax incentives, independent contractor vs. employee status issues, taxable benefits, voluntary disclosures, taxpayer relief and judicial review.
Representative Legal Matters
- Counsel to the Canadian Bar Association in its intervention in the IGGillis Holdings Inc. v. Minister of National Revenue matter before the Federal Court of Appeal.
- Lead counsel to Front Street Management Inc. in its successful transfer pricing and FAPI appeal in the Tax Court of Canada.
- Represented a multinational pharmaceutical company in the successful resolution of its appeal with CRA - Appeals (HQ) from substantial transfer pricing adjustments.
- Counsel to Metropolitan Life Insurance Company in its successful judicial review litigation involving a Part XIII refund.
- Lead counsel to Rigel Financial Holdings Inc. in its FAPI and GAAR appeal before the Tax Court of Canada.
- Lead counsel for Canada Safeway Limited in its successful tax appeals, which involved Alberta and Ontario General Anti-Avoidance Rules.
- Represented several large multinational companies in the cancellation of proposed transfer pricing penalties before the Transfer Pricing Review Committee.
- Represented a multinational company in the successful resolution of its administrative appeal with CRA - Appeals (HQ) involving the debt forgiveness rules.
- Lead counsel for Home Depot of Canada Inc. in its successful GST appeal before the Tax Court of Canada.
- Lead counsel for Research In Motion Limited in its litigation and resolution of SR&ED claims concerning stock options benefits and related fairness application.
Professional Associations and Memberships
- Canadian Bar Association
- Barreau du Québec
- Canadian Tax Foundation
- Law Society of Upper Canada
- Canadian Petroleum Tax Society
- The Advocates' Society
- International Fiscal Association
- L'Association de Planification fiscale et financière
- Ontario~Canada (1988)
- Québec~Canada (1983)
- University of Ottawa (LL.B.) (1982)
- University of Ottawa (LL.L) (1981)
Co-author, "The Future of Transfer Pricing," Report from Canada at the 2017 International IFA Congress, Vol. 102, Cahiers de droit fiscal international
Co-author with Mark Tonkovich of the Canada Chapter, The Tax Disputes and Litigation Review, 3rd ed, London: Law Business Research Ltd., 2015
Lead speaker, TEI's Toronto Chapter Litigation Day: Getting Ready for the Next Battle(s)!, 20 September 2018
Leader, Evidence Workshop for Tax Litigators, Preventing, Navigating and Resolving Tax Disputes, Jointly presented by the Canadian Tax Foundation and the Tax Court of Canada, Montreal, 24-25 May 2018
Speaker, "Transfer Pricing Litigation: The Next Battlefield", EI's 72nd Annual Conference, 24 October 2017