Senior Associate

Audrey Pelletier is a member of the Business Law group and focuses her practice on tax law. She advises her clients on reorganizations, tax planning and in tax disputes.

Education

• M. Fisc. (Master's in Taxation), Université de Sherbrooke, 2017
• LL.B., Université Laval, 2015

Before joining Lavery, Audrey Pelletier worked at a major accounting firm, which allowed her to hone solid national tax expertise. She also practised law at a boutique firm specializing in tax disputes, thus allowing her to diversify her practice and develop a critical approach to taxation.

Her practice focuses primarily on tax planning, corporate reorganizations, business transfers, and setting up asset holding or business operating structures.

In addition, she supports clients in every aspect of a tax dispute: in tax audits, disagreements with a notice of assessment through the objection process, and in negotiating a settlement.

She regularly works with other lawyers at the firm to provide advice tailored to the needs of the clients, using teamwork to provide the best solutions.

Representative mandates

• Reorganize family businesses to facilitate transfer to the next generation or to senior executives
• Reorganize asset holding or business operating structures
• Estate and post-mortem planning
• Planning and negotiating tax aspects of business acquisition and sale transactions and the drafting of related legal documents for highly valuable businesses
• Represent U.S. taxpayers doing business or acquiring companies in Canada
• Negotiate with tax authorities in the audit process and objection process

Publications

• "Décisions récentes en matière de règle générale anti-évitement" (Recent decisions regarding the general anti-avoidance rule), Journal le Stratège, Association de planification fiscale et financière, March 2018 edition.

• Best Lawyers - Ones to Watch 2026

• The tax system to the rescue of print media
• The Canada Emergency Wage Subsidy: The Canada Revenue Agency takes action
• Tax opportunities under the Indian Act
• Test - Tax opportunities under the Indian Act