Lachance v. Agence du revenu du Québec, 2025 QCCA 1476

Case tabs

Summaries

Summary Under

the only limitation period in the Quebec equivalent of s. 323 is the two-year period running from when the individual ceased to be a director

The taxpayer was assessed pursuant to s. 24.0.1 of the Quebec Tax Administration Act (similar to ETA s. 323(1)) over three years following the...

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

Summary Under

“presumption of coherence” regarding the Quebec equivalent of ETA s. 323 and ITA s. 227.1

Although s. 24.0.1 of the Quebec Tax Administration Act was similar to ETA's s. 323 and ITA s. 227.1, the taxpayer argued that some wording...

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