Environnement Sanivac Inc. v. ARQ, 2016 QCCQ 9461

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Summaries

Summary Under

transporting trucks with decanting tanks used in M&P

Some of the trucks in the fleet of trucks of the taxpayer (“Sanivac”) were non-customized trucks used to pump out used oil from customers’...

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Summary Under

trucks used both for transporting and decanting dirty oil were M&P equipment

A company used somewhat modified trucks to collect dirty oils from customers. On the trucks’ return to the company premises, they would sit...

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