Pellerin – Quebec Court of Appeal finds that proof that auditors got bonuses for assessing would not change the burden of proof

The Quebec Court of Appeal rejected a submission that proof that an ARQ auditor would enjoy an increased bonus as a result of assessing the taxpayer would reverse the normal burden of proof on the taxpayer to establish prima facie proof of the incorrectness of the assessment.

Neal Armstrong. Summary of Pellerin v. Agence du revenu du Québec, 2017 QCCA 1339 under General Concepts – Onus.