Pommet – Court of Quebec finds that a former Quebec resident spending significant time in Quebec, supervising rental properties and hunting, was an Ontario resident
27 July 2025 - 11:32pm
The taxpayer was found to be resident in Ontario, given that he considered his farm in Ontario, which he had acquired in 2015 a number of years after separating from his Quebec wife (leaving independent adult children in Quebec), to be his home, notwithstanding that he spent around 100 to 120 days each year in Quebec to supervise his residential rental properties there and to spend time at his Quebec hunt camp, and his riverside chalet for duck hunting. His time in Quebec was mere “sojourning.”
Neal Armstrong. Summary of Pommet v. Agence du revenu du Québec, 2025 QCCQ 2592 under s. 2(1).