Wesdome Gold Mines Ltd. v. ARQ, 2014 QCCQ 8444, partially aff'd 2018 QCCA 518

Case History

partially aff'd 2018 QCCA 518

Case tabs

Summaries

Summary Under

assessments invalid as made against dissolved subsidiary rather than parent, which was liable for the subsidiary’s obligations under QBCA, s. 313

Assessments made by the ARQ of the taxpayer for its 2006 and 2007 taxation years, after it had been dissolved in connection with voluntary...

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

parent of dissolved corporation should have been assessed for its taxes

Assessments by ARQ of the 2006 and 2007 years of a Quebec business corporation ("Wesdome") were invalid because Wesdome had been dissolved one day...

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