16 LEXPERT
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2018
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WWW.LEXPERT.CA
Desrosiers, Julie Fasken Martineau DuMoulin LLP
(514) 397-7516 jdesrosiers@fasken.com
Ms. Desrosiers practises intellectual property litigation. She regularly acts
on behalf of high-tech corporations and advises clients on injunctions,
seizures and proceedings to protect their intellectual property,
trade secrets and strategic information.
Dennis, QC, Craig P. McEwan Partners
(604) 283-7840 cdennis@mcewanpartners.com
For 25 years Mr. Dennis has assisted clients in significant trial and appellate
litigation. His practice has a business focus with an emphasis on complex
commercial disputes, often involving cross-border elements. His client
roster includes leading domestic and foreign businesses in sectors such
as manufacturing, telecommunications, land development, transportation
and professional services.
Demers, Jo-Anne Clyde & Co Canada LLP
(514) 764-3601 jo-anne.demers@clydeco.ca
Ms. Demers is a trial litigator with considerable expertise defending
professional liability claims against lawyers, accountants, securities brokers
and construction professionals, product liability claims and class actions
defence. She has pleaded before all levels of court and the Supreme Court
of Canada. She specializes in crisis management in high-profile cases, risk
management and insurance consulting.
Delisle, Marie-Louise Woods LLP
(514) 982-4588 mldelisle@woods.qc.ca
Ms. Delisle has over 15 years of experience dealing with high-end commercial
litigation matters in addition to handling matters relating to injunctions.
She has experience in matters relating to securities, class actions, and
professional liability, including that of accountants and stockbrokers.
She has pleaded before the first instance and appeal tribunals of the
province of Québec.
Davis, Mark Edward Norton Rose Fulbright Canada LLP
(416) 216-4066 mark.davis@nortonrosefulbright.com
Mr. Davis has significant experience in trademark and patent litigation,
including Patented Medicines (Notice of Compliance) Regulations
proceedings, breach of confidence/trade secret, anti-counterfeiting and
copyright disputes. He is a Certified Specialist in Patents/Trademarks/
Copyright (LSO) and has successfully argued numerous precedent-setting
IP cases at trial and appellate levels.
Davies, QC, Donald G. Norton Rose Fulbright Canada LLP
(403) 267-8183 don.davies@nortonrosefulbright.com
Mr. Davies practises energy law, with a focus on the regulatory and
litigation fields. He has acted for both proponents and intervenors in many
applications for the approval of pipeline facilities and for the determination of
pipeline tolls and tariffs. His cases typically involve complex environmental,
Aboriginal, constitutional, jurisdictional, economic and financial issues.
LEXPERT-RANKED LAWYERS
or small fee increases for all customers be-
ing just a few possibilities.
"ere are a number of avenues they can
take," says William Innes, a tax practitioner
at Toronto-based Rueters LLP. "ey're ob-
viously going to take the ones that give them
the least bad press and make them whole."
e decision itself cuts to the heart of
what constitutes a financial service. It's criti-
cal because, under the Excise Tax Act, a fi-
nancial service is exempt from paying GST
and HST while a non-financial service —
even if it involves providing services that are
financial in nature — is not.
e decision affects not just CIBC but
potentially all financial services such as
banks, insurance companies and asset managers.
Many millions of dollars turn on which category
a credit card company falls into, with the potential
to add as much as an extra 13 per cent on what the
financial institution pays its card company.
e highly technical ruling, written by Tax
Court Chief Justice Eugene Rossiter, is under ap-
peal. You can bet every Canadian bank or credit
union that issues a credit card and the credit card
companies themselves are following developments
very closely. ere are 58 Schedule One and Two
banks in Canada, as well as scores of credit unions
and cooperatives and many, if not most, offer cred-
"THIS ISSUE OF
WHETHER SOMETHING
IS A FINANCIAL SERVICE
OR NOT HAS PLAGUED
THE VAT [VALUE-ADDED
TAX] JURISDICTIONS
AROUND THE WORLD.
THEY'VE HAD THE SAME
PROBLEMS IN THE UK
AND THE EUROPEAN
COMMUNITY, WHERE
THEY HAVE TO FIGURE
OUT WHETHER SOME-
THING IS A FINANCIAL
SERVICE. IT'S BEEN A
PROBLEM IN EVERY
VAT OR GST JURISDIC-
TION. THE INDUSTRY'S
COMPLICATED AND
WHEN YOU'RE TRY-
ING TO BOX THINGS IN,
SOMETIMES THE LINES
AREN'T SO CLEAR."
AL MEGHJI; OSLER, HOSKIN & HARCOURT LLP
