Emballages Starflex Inc. v. ARC, 2015 QCCQ 7455 (Cour du Québec), see also 2016 QCCA 1856

Case History

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Summaries

Summary Under

claiming a charitable deduction inconsistent with treating same outlay as a business expense

At the trial's opening, the taxpayer requested an amendment to its pleadings to argue in the alternative that donations made by it to U.S....

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Summary Under

Quebec provision providing Quebec exemption to amounts exempted by Canada did not apply to Art. XXI, para. 7 of the US Convention

The taxpayer, which derived much of its income from sales to the U.S., donated $493,000 to U.S. charities which were not Canadian registered...

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