CRA’s view of what is mandate is coloured too much by the common law of agency
P-182R sets out CRA’s views on determining whether a relationship of agency or mandate is present. It is suggested that in some respects, the CRA position is insufficiently responsive to the differences between the two (common law v. civil law) concepts. In particular:
The CRA's third essential criterion of control by the mandator, as well as the additional indicators relating to fiduciary relationship, remuneration, and best efforts, to name a few, are elements that are exclusive to the common law notion of agency and should not fall under the Quebec civil law concept of mandate.
Neal Armstrong. Summary of Emmanuel Sala and Judith Lemieux, “The Impact of Quebec Civil Law on the Recognition of Mandator-Mandatary Relationships by Quebec and Canadian Tax Authorities,” Tax Topics (Wolters Kluwer), No. 2375, 14 November 2017, p. 1 under General Concepts - Agency.