Wygodny – Court of Quebec decision establishes that you should be careful whom you marry, especially if she lives in Quebec

The taxpayer was assessed by the ARQ for his 2014 to 2018 taxation years on the basis that he was resident in Quebec rather than Ontario.

He clearly was an Ontario resident until he met his future second wife in 1989 (whom he married in 1992). Thereafter, he started staying at various residences of his wife in Quebec when they were not wintering in Florida, and she never came to Ontario. Although he had maintained an Ontario driver's licence, vehicle registration and health care coverage, and his adult children (from his first marriage) remained in Ontario, the evidence established that his life had become centered in Quebec.

For example, an ARQ analysis of his expenditures showed that over 95% of his grocery and hardware-store purchases were made in Quebec. He failed to establish that he was paying rent to his children in Ontario to stay at their residences and, indeed, it appeared that he mostly stayed in hotels when he came to Ontario to attend to his real estate interests there.

Before dismissing the taxpayer’s appeal, Philippe J.C.Q. stated:

The Court concludes, after analyzing all the connecting factors, that Mr. Wygodny had brief stays in Ontario and clearly established his place of residence in Quebec over time.

Neal Armstrong. Summary of Wygodny v. Agence du revenu du Québec, 2025 QCCQ 4305 under s. 2(1).