Me Robert raich, former managing partner of the firm Spiegel Sohmer, has just suffered a setback before the Court of Quebec.
The tax lawyer, who has been self-employed since December 2019, and the firm of which he was managing partner for nearly 30 years, appealed against a notice of assessment issued by Revenu Québec, which had refused to register expenses of $ 75,242 as a business expense in 2012.
Me Raich claims to have spent $ 169,000 for his daughter’s wedding, Jacqueline Raich. He obtained a reimbursement worth $ 75,242 from Spiegel Sohmer. According to him, 97 of the 218 wedding guests were clients, business associates or some of his associates. Thus, a ratio of 44.5% of his expenses could be considered as business expenses, according to the lawyer.
The judge Daniel Bourgeois however sided with Revenu Québec: according to him, the evidence does not allow us to come to the conclusion “that the reimbursement by Spiegel Sohmer of the sum of $ 75,249 constituted for her expenses incurred as part of her business and which were incurred to earn income from that business ”.
The magistrate particularly regrets (on several occasions in the judgment) that no representative of Spiegel Sohmer came to testify.
“In this instance and as specified, no one came to testify on the side of Spiegel Sohmer and who could have made it possible to establish the commercial interests of the firm on the occasion of the marriage of the daughter of Me Raich, or even the significant involvement of employees or partners of the firm, ”writes Judge Bourgeois.
“What is more, the absence of a representative of Spiegel Sohmer during the hearing is significant and shows a certain lack of interest in his tax challenge,” he concludes.
Me Raich and his former firm were represented by Me Frédéric Delisle, by Spiegel Sohmer. He declined our interview request. As for Me Robert Raich, at the time of publishing these lines, he had not responded to our request made by email.
The defendant was represented by Mes Gabriel Dery and Kamal Saoud, of Larivière Meunier, the litigation of Revenu Québec.