Jérôme Bernèche



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Comment gérer une vérification qui tourne mal et développements récents en litige fiscal

Canada - October 17 2016 Dans le régime fiscal canadien, lorsque qu’une agence de revenu décide de le vérifier, le contribuable a plusieurs obligations à respecter. Ces …

Nicolas Simard.

Texts from the 2016 APFF Annual Convention

Canada - October 17 2016 Canadian taxpayers have a number of obligations to satisfy when being audited by a revenue agency. These obligations are intended to satisfy the…

Nicolas Simard.

Budget 2015 - Canada

Canada - April 22 2015 The Minister of Finance (Canada), the Honourable Joe Oliver, presented the Government of Canada's 2015 Federal Budget ("Budget 2015") on April 21…

Frédéric Barriault, François Barette, Howard M. Carr, L. David Fox, Kathleen S.M. Hanly.

SR&ED credit: contemporaneous documentation is not essential

Canada - January 10 2015 On October 23, 2014, the Honorable Justice Gaston Jorré of the Tax Court of Canada ("TCC") rendered a judgement favorable to businesses…

Nicolas Simard.

The US Therapeutic Discovery Project Program

USA - July 26 2010 The Therapeutic Discovery Project Program (TDPP) is a tax credit program introduced by the US government on 23 March, 2010 through the health-care reform legislation, to help small biotechnology companies get through the economic crisis.

Louis-François Hogue.