Louis is the Head of Osler’s tax litigation practice in Montréal. His practice focuses primarily on tax litigation, both in income and sales tax cases. He has deep and varied experience litigating tax cases for the Crown and is well-versed on controversies affecting corporate taxpayers and understands the Crown’s perspective in litigating tax cases.
Prior to joining Osler, Louis practiced in one of the largest professional services and accounting firms in the world, representing clients in disputes with the Canada Revenue Agency and the Québec Ministry of Revenue. Most notably, Louis successfully represented J.D. Irving Limited in the Court of Quebec and the Quebec Court of Appeal (loss consolidation income tax), Kruger (income tax), Salaison Lévesque Inc. (sales taxes), ADP Canada Co. (large corporations tax), Ikea Ltd. (sales taxes), and Joseph Ribkoff Inc. (sales taxes). His track record of reported cases involves both income and sales taxes in the Québec courts, the Federal Court of Appeal and the Tax Court of Canada, and his early career experience with Justice Canada and Revenue Canada. Louis also has extensive experience in voluntary disclosures both for income tax and sales tax matters, with the Canada Revenue Agency and Revenu Québec. Louis is a prolific writer and has been quoted on three different occasions by the Tax Court of Canada and the Québec Court.