Jonathan Lafrance
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Jonathan Lafrance
Biography
Jonathan Lafrance is a Chambers and Partners’ ranked tax litigator and one of Canada’s leading lawyers concerning returns of donations by foundations and charitable organizations. Based in Montreal, he has developed a national practice helping clients resolve tax disputes.
Mr. Lafrance has represented clients in more than 100 court cases leading to either a decision on the merits or favourable out-of-court settlements. According to Chambers and Partners, clients say that Jonathan “offers excellent client service and is focused on providing comprehensive solutions.” Clients have also mentioned “We find working with Jonathan gratifying and we are fully confident in his capabilities.”
In recent years, Jonathan has served as lead counsel in the most high-profile cases involving returns of donations by foundations and charities, guiding his clients through the complex legal and tax implications of returning charitable donations to unfit donors, including obtaining court orders and navigating related tax audits.
Over the years, he has argued cases before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal; the Court of Quebec; the Superior Court of Quebec and the Quebec Court of Appeal; the Supreme Court of British Columbia; the Alberta Court of Queen's Bench; the Ontario Superior Court of Justice in the context of tax disputes against the federal and provincial tax authorities. He also represented clients in Supreme Court of Canada cases, including one on the merits and four at the leave to appeal stage.
Mr. Lafrance has represented clients in a variety of matters, including domestic and international income tax, GST/HST, collection measures, protection of tax information, judicial review, fuel tax, tobacco tax, property tax, rectification and rescission. He regularly assists individuals, public and private corporations as well as registered charities in the context of tax audits, financial governance and regulatory obligations.
Mr. Lafrance teaches tax litigation at the University of Sherbrooke. Mr. Lafrance was a judicial clerk with the judges of the Tax Court of Canada in 2012-2013.
He has authored several articles and is an active speaker in the tax community.
Professional experience
Representative experience
Representative experience
Mr. Lafrance has recently represented the following clients:
- Pierre Elliott Trudeau Foundation, File No. 500-17-125795-230 (2024). Quebec Superior Court – Rescission of donation. Rescission of charitable donations in the context of alleged foreign interference.
- Lark Investments Ltd., 2024 TCC 30. Tax Court of Canada – General anti-avoidance rule. Successful striking of the Crown’s argument in the application of GAAR to certain transactions.
- Foix, 2023 CAF 38. Federal Court of Appeal and Tax Court of Canada – Hybrid transaction. Most recent case involving the application of the anti-avoidance rule set in s. 84(2) of the Income Tax Act to a hybrid sale of shares and assets.
- Foundation of the University of Quebec in Abitibi-Temiscamingue (FUQAT), 2022 QCCS 3068. Quebec Superior Court – Rescission of donation. Rescission of charitable donations in the context of alleged misconduct by the donor
- Gestion F. Bélisle Ltd., 2021 QCCA 1352. Quebec Court of Appeal – Judicial rectification. Rectification obtained in the context of estate planning of a private oil distribution business.
- Groupe Custeau, 2020 QCCA 1496 (CanLII). Quebec Court of Appeal (leave to appeal to the Supreme Court of Canada by Revenue Quebec denied) – General anti-avoidance rule (GAAR). Non application of GAAR to transactions relating to the paid-up capital of a private corporation.
- CPA Canada, 2017 FCA 61, in the context of its intervention in BP Canada Energy Company v. Canada (National Revenue). Federal Court of Appeal – Audit powers. Successful intervention by CPA Canada to restrain the tax authorities' access to tax accrual working papers. Cited as one of the top 10 decisions of 2017 by LEXPERT.
- Laurentian Bank, 2020 CCI 73. Tax Court of Canada – Income Tax. Deductibility of fees incurred by a bank in the context of the issuance of shares through a private placement by way of subscription receipts.
Rankings and recognitions
Rankings and recognitions
- Best Lawyers in Canada: Tax Law, 2023-2025
- Chambers Canada, Nationwide: Tax: Litigation, Chambers and Partners, 2025
- Stikeman Elliott Award, International Taxation, 2012
Education
Education
M.Fisc., University of Sherbrooke, 2014
J.D., Common law and transnational law, University of Sherbrooke, 2011
LL.B., University of Sherbrooke, 2010
Admissions
Admissions
- Quebec 2013
- Alberta Bar 2022
Publications
Publications
- Transfer Pricing Law Review – Third Edition, Law Business Research (2019)
- Transfer Pricing Law Review – Second Edition, Law Business Research (2018)
- Transfer Pricing Law Review – First Edition, Law Business Research (2017)
- L'interrogatoire au préalable selon le nouveau Code civil, Stratège (APFF), June 2016, Volume 21, no. 2 (2016)
- L'évolution de la preuve et les opérations d'évitement, Stratège (APFF), April 2014, Vol 19, no. 2. (2014)
- Canada and the United States reach an intergovernmental agreement on Foreign Account Tax Compliance Act – April 15, 2014, NRFC external publication (2014)
Speaking engagements
Speaking engagements
- Objection! Or How to Ensure Legal Evidence – Canadian Tax Foundation Seminar (October 2024)
- The Current Landscape of Tax Controversy – Recent Cases and Development – Celebrating the Tax Court of Canada, Canadian Tax Foundation (October 2023)
- Update: Tax Working Papers, Mandatory Disclosure and the Evolving Powers of the Tax Authorities – Tax Executive Institute (October 2022)
- Guidance to Tax Professionals Regarding their Duty of Care to Clients – British Columbia Tax Conference (September 2022)
- Tax Treatment of Transaction Fees – Canadian Tax Foundation Seminar (2020)
- Tax Litigation Update – Canadian Tax Foundation Seminar (December 2018)
- Tax Authorities' Access to Tax Working Papers – Tax Executive Institute (March 2018)
- Tax Litigation Recent Cases – Canadian Tax Foundation Seminar (November 2017)
- Vision 2017: Global Tax Risk and Issues (November 2017)
- Recent Tax Cases – Canadian Tax Foundation (May 2017)
Memberships and activities
Memberships and activities
- Canadian Bar Association
- Association de planification fiscale et financière (tax and financial planing association)
- Canadian Tax Foundation
- Lecturer - tax litigation, University of Sherbrooke law faculty
Languages
Languages
- English
- French