Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303

Case History

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Summaries

Summary Under

Uber drivers, as operators of “taxi” businesses, likely were required to register for QST

The ARQ obtained a search warrant for searching an Uber Canada office in Montreal, which under s. 40 of the Tax Administration Act (Quebec),...

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Words and Phrases

Summary Under

it was reasonable for ARQ on a search to seize smart phones and laptops to make subsequent complete copies

The ARQ obtained a search warrant for searching an Uber Canada office in Montreal. In order to be granted the search warrant, the ARQ employee...

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Summary Under

Uber drivers' breach of provincial registration statute did not justify their failure to register for QST purposes

The ARQ obtained a search warrant for searching an Uber Canada office in Montreal. In order to be granted the search warrant, the ARQ employee...

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Summary Under

seizure of computers containing personal information was the only practicable approach

On a search of a Montreal office of Uber Canada (authorized pursuant to s. 40 of the Quebec Tax Administration Act), 74 smart phones and 14...

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