ARTV Inc. v. Agence du revenu du Québec, 2016 QCCQ 8757 (Cour du Québec)

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Summaries

Summary Under

a shareholder’s right to put its shares did not give the other shareholder a s. 251(5)(b)(i) “right” to acquire those shares

The rate of health premium tax to which ARTV Inc. (“ARTV”) was subject (under the Loi sur la régie de l'assurance maladie du Québec) turned...

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Words and Phrases

Summary Under

tax law superimposed on the general law

ARTV would have been associated with its largest shareholder (Radio Canada) under the Quebec equivalent of s. 251(5)(b)(i) if the obligation of...

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