Jacques Bernier assists his clients in resolving their Canadian tax controversies and litigating them before the courts. He is recognized as a leading practitioner in Chambers Global: The World's Leading Lawyers for Business, Euromoney's Guide to the World's Leading Transfer Pricing Advisors and is repeatedly recommended for corporate tax litigation by the Canadian Legal Lexpert Directory. According to Chambers Global, Jacques has a "good presence in court" and is "very determined, pragmatic and knowledgeable.”
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 anti-avoidance, transfer pricing, FAPI, HST and provincial sales tax, SR&ED tax incentives, independent contractor vs. employee status issues, taxable benefits, voluntary disclosures, taxpayer relief and judicial review. He represents both domestic and multinational enterprises, professional firms and select individuals.
Representative Legal Matters
- Acted as lead counsel for Canada Safeway Limited in its successful tax appeal, which involved Alberta's General Anti-Avoidance Rule.
- Acted as lead counsel for Home Depot of Canada Inc. in its successful GST appeal before the Tax Court of Canada.
- Acted as lead counsel for Research In Motion Limited, in its litigation and resolution of SR&ED claims concerning stock options benefits and related fairness application.
- Acted as lead counsel for SmithKline Beecham Animal Health Inc., in its litigation in the Tax Court of Canada and Federal Court of Appeal and related settlement regarding transfer pricing adjustment.
- Acted as lead counsel for Canadian Imperial Bank of Commerce, Amex Canada Inc., Bank of Montreal, Banque Laurentienne, Banque Nationale du Canada, Canada Trust Company, Canadian Tire Financial Services Ltd., Hudson’s Bay Company, and the Toronto-Dominion Bank with respect to their GST appeals relating to the interpretation of "financial service" under subsection 123(1) of the Excise Tax Act.
Professional Associations and Memberships
- Canadian Petroleum Tax Society - Member
- The Advocates' Society - Member
- Association de Planification Fiscale et Financiere - Member
- Canadian Tax Foundation - Member
- Law Society of Ontario - Member
- Barreau du Quebec - Member
- Ontario~Canada (1988)
- Québec~Canada (1983)
- University of Ottawa (LL.B.) (1982)
- University of Ottawa (LL.L) (1981)