Agence du revenu du Québec v. Stamatopoulos, 2018 QCCA 474

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Summaries

Summary Under

ARQ failed to establish that a named supplier to the taxpayer did not act as a supplier or intermediary

The respondent (“Stamatopoulos”) served as an intermediary between clothing manufacturers and subcontractors, who would sew and assemble the...

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Summary Under

burden shifted to ARQ once taxpayer showed that it had business dealings with suppliers named in invoices

A taxpayer (Stamatopoulos) serviced clothing manufacturers by securing sewing services for clothes that then were delivered to the manufacturer. ...

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Summary Under

onus shifted to ARQ once the taxpayer had demonstrated that he had business deaings with issuer of mooted invoice

A taxpayer (Stamatopoulos) serviced clothing manufacturers by securing sewing services for clothes that then were delivered to the manufacturer....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.