To learn more about our professionals

Search for a professional

Real estate

Business

Litigation

Search by expertise

SEARCH BOX

abcdefghijklmnopqrstuvwxyz#

Martin Delisle

Partner

  • 514.878.7620
  • 514.878.5708
  • This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Download vCard

|

Martin Delisle focuses his practice on civil tax litigation and criminal tax litigation. He represents taxpayers (individuals, SMBs, large companies) regarding tax disputes with the Canada Revenue Agency or Revenu Québec.

Mr. Delisle's expertise extends to all matters related to tax litigation, such as tax evasion (criminal and penal law), commodity taxes (GST, HST, QST), tax audits (ex.: contesting direct and indirect methods of verification), Scientific Research and Experimental Development (SR&ED) as well as contentious tax recovery files. As an attorney, Mr. Delisle is also involved in contentious tax files concerning subcontractors, employment agencies and stakeholders in the construction and restaurant sectors.

His proven qualification in this capacity merits him the role of Head of the Tax Litigation sector at De Grandpré Chait.In addition, this know-how is widely sought, particularly as regards to the distinction between a tax audit and a tax investigation, search warrants relating to tax fraud, the files of the Unité permanente anticorruption (UPAC), any contentious request designed to obtain the authorization of the Autorité des marchés financiers (AMF) to bid on public contracts, and the many certificates from Revenu Québec (attestations de Revenu Québec). Mr. Delisle has also pleaded before the Court of Québec, the Court of Appeal of Quebec, the Federal Court, the Tax Court of Canada and the Federal Court of Appeal. Mr. Delisle is also mandated to carry out corporate and personal tax compliance, notably in cases of voluntary disclosure and occasional due diligence consultations.

Since 2014, Mr. Delisle has been a lecturer in the Master's Program, Taxation at HEC Montréal where he lectures on tax litigation. A sought-after speaker and author of various articles on taxation, Mr. Delisle is also active in the Association de planification fiscale et financière.

Education

2012 – LL.M. in Taxation, HEC Montréal
2010 – Specialized Graduate Diploma (D.E.S.S.) in Taxation, HEC Montréal
2004 – LL.B., Université de Montréal

Professional Affiliations

  • Barreau du Québec
  • Association de planification fiscale et financière – Member of the Committee Congrès and Planification fiscale

Conferences

July 2018Les fondements du savoir – La cause Jordan : Application en fiscalité, 7e symposium en fiscalité

October 2018Panel Jurisprudence récente avec André Larivière et Nathalie Goulard, Association de planification fiscale et financière

February 2018Protégez-vous contre la délinquance fiscale de vos sous-traitants, Corporation des entrepreneurs généraux du Québec

October 2017 Les autorités fiscales et le domaine de la construction : comment vous protéger?, 56th Symposium of the Association des professionnels de la construction et de l’habitation du Québec (APCHQ)

July 2017 Courtoisie judiciaire – Construction S.Y.L. Tremblay inc., L’éclatement du savoir fiscal: 6th Tax Law Symposium of the Université Laval

March 2017 Construction companies: what to do and avoid when audited, De Grandpré Chait, Construction Law Conference

January 2017Développements récents fiscalité pénale et responsabilité des professionnels, Association de planification fiscale et financière

November 2016 - Confidentialité des dossiers fiscaux, Association de planification fiscale et financière, Conférence France-Québec

March 2016 – "La lutte contre la corruption et la fiscalité: 5 ans plus tard (UPAC, AMF, Commission Charbonneau, RBQ/CCQ)", Association de planification fiscale et financière, Symposium on tax authorities

March 2016Protect yourself from the tax crimes committed by your subcontractors, De Grandpré Chait, Construction Law Conference

February 2016 – "CTI/RTI, TPS et TVP: Réflexions et pistes de solutions", co-speaker with Marc-André Perreault, De Grandpré Chait Taxation Breakfasts

November 2015 – "Entrepreneurs en construction: Ajustez vos loupes de Sherlock Holmes ou portez l'imperméable du réputé détective Columbo", De Grandpré Chait Taxation Breakfasts
February 2015 – "Nature des dépenses RS&DE: Capital ou courante ?", Association de planification fiscale et financière, Symposium on the 2015 SR&ED
November 2014 - "Vérification fiscale: Soyez toujours prêt !", Ordre des comptables professionnels agréés du Québec
March 2014 - "Étendue des obligations des mandataires en vertu des lois fiscales", Association de planification fiscale et financière, Symposium on tax authorities
December 2012 - "Les pénalités fiscales", Association de planification fiscale et financière, Conference lunch of the Comité La Relève
October 2012 - "Le traitement fiscal des dommages", Association de planification fiscale et financière, 2012 Convention
November 2010 - "Impact fiscal de la cessation d'emploi", Association de planification fiscale et financière, Symposium: Compensation tools for employees and executives

Publications

September 2017 La fiscalité pénale au Québec et Canada, Montréal, Carswell, 2017 (552 pages)
December 2015
– « Votre client fait-il l'objet d'une vérification fiscale ou d'une enquête fiscale ? », Stratège magazine, vol. 20, nº 4, pp. 14-17
June 2015 - « Le traitement fiscal des dommages », Stratège magazine, vol. 20, nº 2, pp. 16-18
December 2014 - « Professionnels sous surveillance : l'exception de crime et les sanctions pénales potentielles », Stratège magazine, vol.19, nº 5, pp. 16-19
December 2013 - « Le renouvellement de la défense de diligence des administrateurs », Stratège magazine, vol.18, nº 5, pp. 6-9
June 2013 - « Quand les entreprises doivent se transformer en agents du fisc », Stratège magazine, vol.18, nº 3, pp. 12-15
February 2013 - « Conséquences accessoires d'un plaidoyer de culpabilité à une infraction fiscale », Stratège magazine, vol. 18, nº 1
April 2004 - Research and writing collaborator for a conference by Diane Bruneau and Richard Chagnon entitled Planification fiscale successorale pour le propriétaire de PME : options juridiques avantageuses, Journées Maximilien-Caron
March 2004 - Research and writing collaborator for a conference by Diane Bruneau entitled Sélection fiscale 2004, Chambre des notaires du Québec
2003 - Collaborator for « Mise à jour du volume : Les principes de l'imposition au Canada «, coauthors: Diane Bruneau, Guy Lord and Jacques Sasseville