Sébastien Rheault

Sébastien Rheault


T 514 982-6148


Me Sébastien Rheault (LL.L, MBA; admitted in Quebec and Ontario) is a partner with Barsalou Lawson Rheault.

He has over 20 years of experience in transfer pricing and tax litigation. He represents taxpayers on audit, at competent authority (MAP, APA) and administrative appeals levels, as well as before the Tax Court of Canada, the Federal Court (Trial Division), the Federal Court of Appeal and Quebec courts.

Sébastien also advises on various tax matters affecting multinational corporations doing business in Canada, including: tax incentives (SR&ED credits, e-business), non-resident trust rules, Canada’s income tax conventions, anti-avoidance rules including the GAAR, corporate restructurings as well as mergers and acquisitions.

He is a member of the Canadian Tax Foundation’s Board of Governors. Sebastien is a Board Member (2013-2016) and a past President (2010-2012) of the Tax Section of the Canadian Bar Association (Quebec Branch). He is involved, as a participant and as an observer, in the OECD’s working party No. 6 and BEPS consultations on the transfer pricing aspects of intangible property.

Sebastien is a frequent speaker and contributor to the Canadian Tax Foundation (CTF), the Association de planification fiscale et financière (APFF), the Association of Corporate Counsels (ACC) , Québec Chapter and other organizations.

He is a member of the APFF’s Annual Conference organization committee.

He is peer-review rated (Distinguished) by LexisNexis in Taxation.

Conferences and Publications

International Tax / Transfer Pricing Panel with the Canada Revenue Agency and OECD
APFF Annual Tax Conference, October 2017

Voluntary Disclosure Programs in Canada, Quebec and U.S.
Canadian Tax Foundation, September 2017

Legal Implementation of BEPS in Canada
Canadian Tax Foundation, July 2017

Global Transfer Pricing Conference
“BEPS Driven Controversy”, Bloomberg BNA / Baker McKenzie, October 2015 (Toronto)

Transfer Pricing and International Tax Panel
APFF, Annual Tax Conferences, 2014 and 2015

Transfer Pricing and Other Current Tax Issues for Corporations (Seminar)
Association of Corporate Counsel (ACC), Montreal, March 2015

Tax Credits in the Gaming Industry
MBA Magazine – January 1, 2015

CPA Canada – Canadian Institute of Chartered Accountants
SR&ED Tax Credits Symposium, Documenting & Defending SR&ED Claims, 2015 (Toronto)

Technical Seminar on Transfer Pricing
Co-speaker with Sue Murray, Director, Competent Authority (CRA)
Canadian Tax Foundation (CTF), February 20, 2014 (Montreal) and May 28, 2014 (Ottawa)

Revenue Quebec Panel on Tax Incentives
SR&ED Tax Credits Symposium, APFF, Tremblant (2015), Esterel (2016)

Conference “Recharacterization of Transactions in Transfer Pricing Audits & Appeals”

Report of Proceedings of the Sixty-Third Tax Conference, 2011 Conference Report

Canadian Tax Foundation (CTF), 2012
LexisNexis awarded to him the mention “Distinction” according to an evaluation by his peers in tax system



Canadian Bar Association, Tax Section – Québec Division (CBA)

President, Tax Section, 2010-2012
Member and President, Tax Section , 2013-2016

Canadian Tax Foundation (CTF)
Board of Governors, 2015-2016

Association de Planification Fiscale et Financière (APFF)
Annual Conference Organizing Committee, 2015 and 2016 Annual Tax Conferences

International Fiscal Association (IFA)

MBA Association (Québec)



2000 McGill College Ave.
Suite 1500
Montreal, Quebec
Canada H3A 3H3

T 514 982-3355
T 416 777-9380
F 514 982-2550