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Louis-Frédérick Côté

Lawyer

Direct line: (514) 875-7898
Facsimile: (514) 875-8237

lfcote@spiegelsohmer.com

 

Law Practice

Louis-Frédérick Côté joined the firm in 2008 and specializes in tax litigation. Prior thereto, Louis-Frédérick practiced tax litigation with the legal department of Revenue Quebec and at another national law firm.

His areas of expertise essentially focus on commodity taxes and income tax litigation. Louis-Frédérick handles audit, collection and appeal matters representing clients in both the Quebec and Federal courts. He also oversees voluntary disclosures.

Education

  • Bachelor of Law (LL.B)
  • Master of Law from the London School of Economics (1991)

Call to the Bar

1989

Languages

  • French
  • English

Membership

  • Quebec Bar
  • Association de planification fiscale et financière du Québec
  • Canadian Tax Foundation
  • Tax Division of the Canadian Bar Association
  • Groupe d’études en taxes à la consommation

Additional relevant information

Louis-Frédérick participated in the Publication Board of Stratège (APFF) and has also published several articles in that journal. In addition, he lectured at the Association de planification fiscale et financière on the GST and QST. Louis-Frédérick currently teaches at the École des hautes etudes commerciales and has given several lectures to the Groupe d’études en taxes à la consummation. He is a member of the Organization Committee of the Symposium sur les taxes à la consummation of the APFF, where he is a frequent speaker.

Louis-Frédérick is a commodity taxes columnist with the Revue de planification fiscale et successorale, and he was a lecturer at the 1998, 1999, 2002, 2004, 2005 and 2006 APFF Conventions. He also lectured on tax matters at the Quebec Bar Association and at the Tax Executive Institute. He has been a member for several years of a panel of experts which awards the Prix Carswell for the best master’s thesis in taxation.

In 1987, he was the recipient of the Stikeman Elliott merit scholarship in tax law.

Area of practice

  • Taxation law

Publications

2007 [+]

  • Legislative proposals GST/QST
  • Tax Law Bulletin

2006 [+]

  • Les dispositions antiévitement spécifiques
  • Congrès de l'Association de planification fiscale et financière 2006
  • Trompe-l'oeil en matière de TPS
  • Revue de planification fiscale et successorale, Vol. 27, No 2 (APFF)
  • Jurisprudence récente
  • Louis-Frédérick Côté, Symposium sur les taxes à la consommation de l'APFF
  • Suspension des mesures de recouvrement pendant l'opposition et l'appel
  • Louis-Frédérick Côté - Texte d'une conférence donnée à l'APFF

2005 [+]

  • Audition simulée
  • Côté, Louis-Frédérick; Mongrain, Maurice; Séguin, Pierre; Starnino, Joe; Bourgeois, Daniel; Lefebvre, Wilfrid; Symposium sur les taxes à la consommation
  • Jurisprudence récente - Congrès APFF 2005

2004 [+]

  • Procès simulé
  • Côté, Louis-Frédérick; Starnino, Joe; Bouchard, Diane; Symposium sur les taxes à la consommation
  • Jurisprudence récente
  • Côté, Louis-Frédérick; Congrès de l' Association de planification fiscale et financière; p. 31 :65
  • Favoriser la conformité fiscale
  • Côté, Louis-Frédérick; Lanoue, Jean; Bouchard, Serge; Symposium sur les taxes à la consommation

2003 [+]

  • La jurisprudence récente et les effets du nouveau Code de procédure civile
  • Côté, Louis-Frédérick; Mailloux-Martin, Jocelyne; Massicotte, Josée; Symposium sur les taxes à la consommation
  • Les exigences documentaires pour réclamer des CTI/RTI
  • Côté, Louis-Frédérick; Lanoue Jean; Symposium sur les taxes à la consommation
  • Bonne foi : crédits et remboursements de taxe sur intrants
  • Revue de planification fiscale et successorale, Vol. 24, No 1 (APFF)

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