- Called to the Barreau du Québec (1982)
- LL.B., Université de Sherbrooke (1981)
French version is available here.
Serge Fournier is one of the founders of BCF. Even though he dedicates most of his time to tax litigation, his expertise also allows him to deal with very complex commercial litigation cases and patent infringements on a regular basis.
Mr. Fournier began his career as a lawyer with the tax litigation department of Revenu Québec in Montreal, where he was in charge of tax cases related to complex matters, special inquiries, fiscal debt recovery and sales tax.
Mr. Fournier works on tax cases, usually together with accounting firms, intervening at all stages of tax auditing, special inquiries, voluntary disclosures, oppositions and appeals, representations before the Quebec Court, the Tax Court of Canada, the Quebec Court of Appeal, the Federal Court of Appeal as well as disputes regarding tax collection. His goal throughout is to represent taxpayers and protect their rights before the fiscal authorities.
Mr. Fournier also assists the firm’s clients to resolve bitter crises involving financing problems, unfair competition, dismissal of executives and shareholder disputes.
When it comes to patents, Mr. Fournier intervenes in complex cases regarding litigation before the Federal Court and the Quebec Superior Court.
- “Quand le fisc est le principal créancier,” Congrès 2009, Association de planification fiscale et financière.
- “Fiscalité des entreprises en difficulté financière, ” Colloque 2009, Association de planification fiscale et financière.
- “Concepts juridiques choisis à l’intention des comptables et conseillers financiers,” (facilitator), Congrès 2008, Association de planification fiscale et financière.
- “Échange sur les questions d'actualité en matière administrative,” Congrès 2003, Association de planification fiscale et financière.
- “Direct Selling Association Tax Seminar,” 2001.
- “Transiger avec les autorités fiscales, les mesures de perception de la dette fiscale, Colloque 2001, Association de planification fiscale et financière.
Mr. Fournier has presented conferences on the application of Canadian and Quebec tax law to many federal and provincial tax-oriented associations and groups as well as many business groups and individuals.
Member of the tax administration conference committee (Comité pour le Colloque sur l’administration fiscale), Association de planification fiscale et financière, 2011.
Since 1986, he has drafted a number of conferences presented to the Association de planification fiscale et financière and various other institutions regarding the rights and powers of fiscal authorities as well as regarding subjects related to the protection of taxpayers' rights.
Texts were published in relation with the following conferences:
- “Le droit de l'immobilier et de la construction, aspects fiscaux, ” Conference, McGill University.
- “Transiger avec les autorités fiscales. Perception de la dette fiscale,” Colloque de l’Association de planification fiscale et financière, Montreal, 2001.
- “Étude des concepts : Lien de dépendance et mandat,” Congrès 1993, Association de planification fiscale et financière, Montreal, 1993.
- “Secteur immobilier : aspects pratiques de la TVQ et de la TPS,” Colloque 92, Association de planification fiscale et financière, Montreal, 1992.
- “Évaluation des actions d'une corporation aux fins de l'impôt sur le revenu, ” Colloque 91, Association de planification fiscale et financière, Montreal, 1991.