6094350 Canada Inc. and Genex Communications Inc.v. Agence du revenu du Québec, 2018 QCCQ 556, aff'd in part (rev'd on statute-barring issue) sub nom.Demers v. Agence du revenu du Québec, 2020 QCCA 681

Case History

aff'd in part (rev'd on statute-barring issue) sub nom.Demers v. Agence du revenu du Québec, 2020 QCCA 681

Case tabs

Summaries

Summary Under

hockey players were employees of the team

The first corporate appellant (the “Corporation”) owned and operated the RadioX team, which was a minor professional hockey team based in...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

tax advice that was based on clearly flawed factual assumptions could not be relied upon for defence

The individual appellant (“Demers”) was a director at all relevant times of a corporation that owned and operated a minor professional hockey...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

CRA treatment of taxpayer’s players as independent contractors was not binding on the ARQ

The taxpayer, the former owner of a hockey team, argued that it was contrary to the principles of natural justice for the ARQ to assess it for...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.