Skip to main content
Marie-Claude Marcil, Partner | Tax Litigation and Dispute Resolution

Marie-Claude Marcil, M Fisc

Partner Fasken
Jurisdiction Québec, 2008
Language(s) French, English
Office(s) Montréal
Contact
Share
  • LinkedIn

Overview

Marie-Claude Marcil advises Canadian and foreign companies as well as financial institutions facing complex tax issues. A partner in Fasken’s Montréal Tax practice group, her practice focuses on tax litigation, tax controversy and dispute resolution mechanisms before administrative and judicial tribunals.

For nearly twenty years, she has been involved in major Canadian and international tax matters, as well as indirect tax matters, with federal and provincial tax authorities. She provides counsel to her clients on a wide range of tax issues, including those related to general and specific anti-avoidance rules, transfer pricing, acquisitions of control, deductibility of business expenses and the imposition of penalties. Her practice also covers payroll taxes, scientific research and experimental development (SR&ED) and the taxation of digital assets, including cryptocurrencies.

She regularly advises companies undergoing a tax audit by the Canada Revenue Agency or Revenu Québec and supports them in the administrative objection process. A significant part of her work aims to prevent tax disputes from becoming litigious by framing issues from the outset of the tax authority interventions. Known for her responsiveness and diligence, she assists clients at pivotal moments in clarifying their tax position and shaping an effective strategy in their dealings with tax authorities. Her role is to act quickly in order to limit penalties, reduce tax exposure and facilitate an effective dispute resolution.

Drawing on experience gained at a global accounting firm, she is able to take an integrated approach to income tax and consumption tax matters. She has represented clients before the Court of Québec, the Federal Court, the Tax Court of Canada and the Federal Court of Appeal and regularly provides legal opinions in tax law.

Marie-Claude counsels clients across a wide range of sectors, including engineering, mining, pharmaceuticals, financial institutions, insurance companies, manufacturing and technology.

Active in the tax community, she authors specialized articles and speaks at provincial and national conferences. Her practice has been recognized by ITR World Tax, Lexpert and Best Lawyers.

Achievements

  • Recognized nationwide in Canada as a “Notable Practitioner”, The International Tax Review 2026
  • Recognized in Tax Law in Montréal, The Best Lawyers in Canada 2025 to 2026
  • Recognized by the Canadian Legal Lexpert Directory in Litigation - Corporate Tax, Lexpert 2024 to 2026

Career & Education

Education

  • M Fisc HEC Montreal
  • BCL / LLB McGill University

Community involvement

  • Member of the honorary committee for the Duceppe Foundation's 2025 benefit evening
  • Member of the Board of Directors, Association de parents de Mont-Royal (since 2021)

Memberships & Affiliations

  • Chairwoman | Advocates Society - Tax Litigation Practice Group (since 2023)
  • Member of the Strategy committee of the Association de planification fiscale et financière (APFF) (since 2017) 
  • Member of the Canadian Tax Foundation (CTF) (since 2011)

Knowledge

  • CRA Updates Guidance on Third-Party Penalties, 5/14/2026
  • Simplifying the Resolution of Tax Disputes in Canada, 1/6/2025
  • Milgram Foundation: CRA Reversal on Voluntary Disclosure Decision Was Abuse of Power, Says Federal Court, 9/19/2024
  • CRA’s Expanded Audit Powers: Courts, Oaths, and Potential Penalties, 9/12/2024

Events

  • Managing Tax Disputes: Fall Update on Recent Developments and Trends, 9/25/2025
  • Managing Tax Disputes: Mid-Year Update on Recent Developments and Trends, 6/20/2024
  • How to Address New Issues in Tax Compliance and Corporate Governance, 5/1/2024

News

Publications

  • The New GAAR and the Slippery Slope to Substance Over Form, 3/1/2024
  • “I Don’t Want To Miss a Thing”: The (Im)Permissible Scope of Documentary Discovery in GAAR Appeals, 12/31/2022
  • Duha Printers Revisited: Issues Regarding Corporate Control, 1/13/2022
  • De la vérification à l'opposition : pratiques exemplaires (only available in French), 12/31/2019
  • The recipient's knowledge of fraud and its impact on the recovery of refunds and credits, 5/7/2015

Speaking Engagements

  • Tax disputes in Canada: the path forward Book launch and networking event | I Don’t Want To Miss a Thing" The (Im)Permissible Scope of Documentary Discovery in GAAR Appeals, 3/22/2023