Valerie Messore

My Background

Outside the courtroom and the negotiation table, I am friendly and will quickly make you feel at ease.

I founded Valerie Messore Law to solve your tax issues using my skills, knowledge, and a personalized approach that ensures you're confident in the position we put forward.

Previously, I practiced tax litigation for ten years with the Department of Justice Canada representing the Canada Revenue Agency as well as with a national law firm.

Trial Experience

Passionate about the art of persuasion, I have built strong trial advocacy skills through training and practice.

An overview of my courtroom experience:

Detail-oriented without losing sight of the big picture, I am skilled at analyzing, organizing and presenting circumstantial evidence to lead the court to the desired conclusion. This has led me to:


Skilled negotiator, I have reached countless favorable out of court settlements, which is often the best way to resolve a tax dispute.

A sample of frequently recurring tax issues for which I have reached out-of-court settlements:

Scientific Research & Experimental Development

Scientific Research & Experimental Development

I will learn all about your business to defend your project's entitlement to the tax incentives.

Very familiar with the admissibility criteria for an SR&ED project, here are some of the industries I've looked at:

International Tax

International Tax

I have been counsel on cases concerning various international tax issues:


HEC Montréal, D.E.S.S. Tax

2012 – 2016

École du Barreau du Québec

2010 (called to the Bar in July 2011)

Université de Montréal, LL.B. Bachelor of Laws

2007 – 2010


Recipient of Tax Law Associate Deputy Minister Award of Excellence 2018

Described as, "Develops and promotes innovative and creative solutions in activities, leads by example: embodies integrity, authenticity and self-awareness. Strong organizational capacities leading to excellence in performance." (May 2019)

Speaking Engagements

How to prepare an informal procedure trial in the Tax Court of Canada

In this conference, I guide new practitioners on how to prepare an informal procedure case to be litigated before the Tax Court of Canada.

Delivered in February 2020 and September 2021 at the Department of Justice Canada.

Administrative penalties, when do they apply and how to defend one's self

In this conference, I outline the principal administrative penalties applicable to taxpayers, show the available defenses, and analyze how the courts consider such defenses.

Delivered in January and March 2019 at the Association de planification fiscale et financière (APFF) and in September 2021 at the Department of Justice

The reasonable conference – judicial review in a tax context

In this conference, I trace the boundaries where judicial review of administrative decisions can be brought and review the case law of where it was allowed, specifically covering taxpayer relief requests.

Delivered in January 2020 at the APFF.