Pierre-Louis Le Saunier

Pierre-Louis Le Saunier Partner

Representative Work
  • Valero Energy Inc. v. Canada — Successfully defended a motion to strike an application for judicial review.
  • A foreign multinational company in an application for judicial review of decisions rendered by a tax authority refusing to cancel penalties (ongoing).
  • A Canadian multinational company in an application for judicial review of decisions rendered by a tax authority refusing the application of loss carry-backs (ongoing).
  • A multinational oil company in an application for judicial review of decisions rendered by a tax authority regarding international shipping (ongoing).
  • Professional teams in the challenge of municipal evaluations of sporting facilities (ongoing).
  • A multinational warranty service company in an appeal related to GST/HST.
  • An optical retailer in an appeal related to GST/HST (ongoing).
  • A large printing company in several Canadian jurisdictions in an appeal related to interprovincial allocation of income.
  • A multinational coffee company in an appeal related to the GAAR.
  • A car financial service company in an appeal related to Quebec capital tax.
  • A multinational coffee company in an appeal related to the GAAR and foreign tax credits.
  • An engineering company in an appeal related to SR&ED tax credits.
  • A multinational research company in an appeal related to SR&ED tax credits.
  • A multinational pulp & paper company in a judicial review of certification decisions in respect of Quebec refundable tax credits.
  • FLSmidth Ltd. v. The Queen, an appeal related to foreign tax credits in the context of tower structures.
  • Copthorne Holdings Ltd. v. Canada, an appeal before the Supreme Court of Canada related to the GAAR.
  • Canada v. Vaillancourt-Tremblay, an appeal related to income tax aspects of a corporate reorganization.
  • Fédération des médecins spécialistes du Québec v. Québec (Sous-ministre du Revenu), an appeal related to payroll deductions.
  • Air Liquide Canada Inc. v. The Queen, an income tax appeal.
  • 2005 Robert Julien Family Delaware Dynasty Trust c. Canada (National Revenue), a judicial review of CRA’s decisions.