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.
Louis-Frédérick has been included in the 15th Edition of the Best Lawyers™ in Canada 2021, recognized for his exceptional work and contribution in the area of tax law. (www.bestlawyers.com)
Recipient of the Stikeman Elliott merit scholarship in tax law;
Louis-Frédérick is frequently interviewed by journalists on tax administration matters;
He has produced an expert report for the Québec Taxation Review Committee;
Louis-Frédérick has won the following cases:
Cammionage C.P. Inc. (Québec Court) (QST-restricted input tax reimbursement);
Gross, Miller, Hopmeyer (Québec Court) (Extension of delay);
Paulette Massicotte (Québec Court) (Farm expenses);
Téléliaison Inc. (Québec Court) (Extension of delay);
Youssel Daw (Québec Court) (Gross negligence penalty);
Republic National Bank of New York (Tax Court of Canada) (GST-notional input tax credit);
Giordanno Auto Sales (Tax Court of Canada) (GST Anti-Avoidance);
Colubiale (Federal Court of Appeal) (Shareholder’s benefit);
Skylink (Tax Court of Canada) (Financial Service – GST);
Sport Collection Paris Inc. (Tax Court of Canada) (GST – False invoicing);
Corradi (Québec Court) (Net Worth Assessment case);
Bijouterie Almar (Tax Court of Canada) (GST – False invoicing);
Beaudet et Saucier (Tax Court of Canada) (GST – Fair market value for the purposes of self-assessment);
Pépinières A, Massé (Tax Court of Canada and Federal Court of Appeal) (GST – False invoicing); and
Robert Lafrenière (Québec Court) (Documentary evidence and testimonial evidence concerning deductible expenses).
Publications and Conferences
Louis-Frédérick participated in the Publication Board of Stratège (APFF) and has also published several articles in that journal.
Speaker at Colloque sur l’administration fiscale, organized by APFF, on March 21st, 2019
Commodity taxes columnist with the Revue de planification fiscale et successorale.
Member of the committee for the conciliation and arbitration procedure for the accounts of advocates of the Québec Bar.
Member of the Bar Liaison Committee with the Tax Court of Canada.
Member of the Bar Liaison Committee with the Federal Court and the Federal Court of Appeal.
Lecturer at the Association de planification fiscale et financière on the GST and QST.
Teacher at the École des hautes études 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.
He was a lecturer at the 1998, 1999, 2002, 2004, 2005 and 2006 APFF Conventions.
Lecturer on tax matters at the Quebec Bar Association and at the Tax Executive Institute.
For several years, he has been a member of a panel of experts which awards the Prix Carswell for the best master’s thesis in taxation.
Québec Bar (1989)
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
Bachelor of Law (LL.B), Ottawa University, special mention cum laude (1987)
Master of Law from the London School of Economics (1991)