Since 1999, I’ve worked as a tax professional in private practice, with the Canada Revenue Agency, and the Department of Justice.
Now, I can work for you.
Let my expertise learned through a deep study of all aspects of Canada’s tax system work to solve your taxation issues.
Experience Counts
Carole Benoit, LL.B, M. Fisc., originally from New Brunswick, has moved on from her extensive career in government at the Department of Justice (DOJ) and at the Canada Revenue Agency (CRA) in Ottawa.
With her knowledge and experience in government and in public accounting firms, Carole has a unique skill set to provide quality legal tax advice and representation in a CRA audit, in the objection and litigation processes and in the resolution of double taxation.
Carole is thrilled to return to her home province to create a tax law boutique which advises and represents the taxpayers of the Atlantic region in both official languages.
Experience Counts
Areas of Practice
Carole provides legal services to both individuals and corporations. The following list, while not exhaustive, outlines common taxation issues with which she can assist:
Tax Dispute Resolution
AUDIT ASSISTANCE
Carole reviews CRA’s requests for information and manages your file while protecting your rights. She provides responses to CRA’s questions and proposal letter, presenting the facts and information in a structured manner, raising all possible arguments in light of the current law and the facts of your case.
NOTICE OF OBJECTION
Filing a notice of objection is the first step in the resolution process through which a taxpayer may dispute a tax assessment. Carole represents individuals and corporations in developing and filing a notice of objection and discussing key issues relating to your assessment with the appeals officer assigned to your file.
MUTUAL AGREEMENT PROCEDURE
Where the actions of Canada or of a treaty partner result in double taxation (or taxation not in accordance with Canada Tax Conventions), Carole can present a request for assistance with the CRA’s Competent Authority Services.
TAX LITIGATION
As Carole has successfully argued on behalf of CRA in the Tax Court of Canada, the Federal Court and the Federal Court of Appeal, she provides quality legal representation in all instances to ensure your position is well defended.
SETTLEMENT DISCUSSIONS
Settlement discussions may occur with auditors, appeals officers and DOJ lawyers during CRA internal dispute resolution processes and during the tax appeal litigation process.
With her skills and experience, when appropriate, Carole negotiates principled settlements to resolve tax disputes.
Other Services
TAXPAYER RELIEF
By virtue of the taxpayer relief provisions, the Minister of National Revenue has, amongst others, the discretion to cancel or waive penalties or interest in certain circumstances, the authority to accept late, amended, or revoked income tax elections and to issue or adjust a tax refund. Carole can assist you in these matters.
WILLS AND ESTATE PLANNING
Estate planning is more than drafting a will and is not exclusive to the wealthy and/or aging individuals. An estate plan is unique to you and requires an understanding of your motives, personality and values along with your family, financial and business affairs. Having successfully completed the educational part of the Trust and Estate Practitioner (TEP) Designation, Carole advises in protecting your interests and those of your loved ones while respecting, as much as it possible, your wishes.
VOLUNTARY DISCLOSURE
The CRA Voluntary Disclosure Program allows, where certain conditions are met, the correction of an income tax or Harmonized Sales Tax return previously filed or allows the filing of a return that should have been filed. Carole can represent you in being accepted in the Program.
ADVISORY
Carole advises on legal matters, including risks involved with position adopted. In collaboration with tax practitioners, Carole also opines as to whether a position is likely to be sustained in court, if challenged by CRA.
CONSULTING
Lawyers, accountants, and tax practitioners can benefit from Carole’s unique credentials and experience as needed for complex personal or corporate taxation matters on an advisory or outsourced basis.
A Collaborative Approach
Carole’s philosophy centres around fairness, integrity, and collaboration—fairness for the taxpayers she represents, using a collaborative approach to tax dispute resolution with CRA built on her well-earned reputation within the sector.
Carole’s client-focused approach, with her deep knowledge of tax law, the process and taxpayers’ rights, seeks to resolve tax disputes at the earliest possible stage in order to reduce clients’ legal costs, and when possible, avoid litigation.
Should litigation be unavoidable, Carole’s knowledge of the Income Tax Act, her tenure as a litigator with the Department of Justice, as Counsel to CRA, and as a tax advisor in private practice ensure exceptional representation for her clients.
A Collaborative Approach
Other Services
TAXPAYER RELIEF
By virtue of the taxpayer relief provisions, the Minister of National Revenue has, amongst others, the discretion to cancel or waive penalties or interest in certain circumstances, the authority to accept late, amended, or revoked income tax elections and to issue or adjust a tax refund, Carole can assist you in these matters.
VOLUNTARY DISCLOSURE
The CRA Voluntary Disclosure Program allows, where certain conditions are met, the correction of an income tax or Harmonized Sales Tax return previously filed or allows the filing of a return that should have been filed. Carole can represent you in being accepted in the Program.
ADVISORY
Carole advises on legal matters, including risks involved with position adopted. In collaboration with tax practitioners, Carole also opines as to whether a position is likely to be sustained in court, if challenged by CRA.
CONSULTING
Lawyers, accountants, and tax practitioners can benefit from Carole’s unique credentials and experience as needed for complex personal or corporate taxation matters on an advisory or outsourced basis.
WILLS AND ESTATE PLANNING
Estate planning is more than drafting a will and is not exclusive to the wealthy and/or aging individuals. An estate plan is unique to you and requires an understanding of your motives, personality and values along with your family, financial and business affairs. Having successfully completed the educational part of the Trust and Estate Practitioner (TEP) Designation, Carole advises in protecting your interests and those of your loved ones while respecting, as much as it possible, your wishes.
Tax Dispute Resolution
AUDIT ASSISTANCE
Carole reviews CRA’s requests for information and manages your file while protecting your rights. She provides responses to CRA’s questions and proposal letter, presenting the facts and information in a structured manner, raising all possible
arguments in light of the current law and the facts of your case.
NOTICE OF OBJECTION
Filing a notice of objection is the first step in the resolution process through which a taxpayer may dispute a tax assessment. Carole represents individuals and corporations in developing and filing a notice of objection and discussing key issues
relating to your assessment with the appeals officer assigned to your file.
DOUBLE TAXATION RESOLUTION
Where the actions of Canada or of a treaty partner result in double taxation (or taxation not in accordance with Canada Tax Conventions), Carole can present a request for assistance with the CRA’s Competent Authority Services.
TAX LITIGATION
As Carole has successfully argued on behalf of CRA in the Tax Court of Canada, the Federal Court and the Federal Court of Appeal, she provides quality legal representation in all instances to ensure your position is well defended.
SETTLEMENT DISCUSSIONS
Settlement discussions may occur with auditors, appeals officers and DOJ lawyers during CRA internal dispute resolution processes and during the tax appeal litigation process.
With her skills and experience, Carole negotiates principled settlements to resolve tax disputes.