Dominic C. Belley

Biography

Dominic Belley practises tax law, focusing on tax litigation as it relates to income tax and commodity taxes. He is generally involved for long periods of time in files that entail the representation of taxpayers before the Court of Québec, the Quebec Superior Court, the Quebec Court of Appeal, the Tax Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada. His expertise pertains more particularly to the deductibility of interest, business losses, scientific research and experimental development expenses, shareholder benefits, capital tax, the rectification of commercial transactions and corporate records, cancellation of dividends, the determination of worker status, the liability of corporate directors, challenges to letters of requirement, sample-based assessments, jeopardy orders and search and seizure orders and the application of the general anti-avoidance rule.

Mr. Belley also represents taxpayers before the tax authorities in connection with requests for advance rulings, audits, objections to assessments and voluntary disclosure. In addition, he represents tax and accounting professionals in actions for professional negligence.

Year of Call

• Quebec Bar 2001

Law School

• B.C.L./LL.B., McGill University, 2000

EDUCATION

• Tax Law for Lawyers, Canadian Bar Association, 2002
• In-depth Tax Course, C.I.C.A., 2005

Speaking Engagements

Mr. Belley has lectured for the Canadian Tax Foundation and the Association de planification fiscale et financière.

Memberships and Activities

• Canadian Bar Association
• Canadian Tax Foundation
• Association de planification fiscale et financière
• Liaison Committee, Court of Québec
• Lecturer, Taxation, Quebec Bar Admission Course
• Lecturer, Tax Litigation, Université de Sherbrooke

Directorships

• Sclérodermie Québec