1068754 Alberta Ltd., trustee of DGGMC Bitton Trust v. ARQ, 2018 QCCA 8 (Quebec Court of Appeal), aff'd 2019 SCC 37

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Summaries

Summary Under

the ARQ did not exceed its Quebec-based audit authority when it issued a s. 231.2 demand to a Calgary bank branch

The ARQ, which was auditing the appellant trust (“DGGMC”) based on a suspicion that the central management and control of DGGMC was in Quebec...

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Summary Under

communication to bank branch outside Quebec did not constitute a significant act outside Quebec

The ARQ, which was seeking to establish that the central management and control of an Alberta trust was in Quebec, issued a requirement to a...

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