ARQ v. Wesdome Gold Mines Ltd., 2018 QCCA 518 (Queb. C.A.)

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Summaries

Summary Under

successful exploration from mine that had ceased commercial production did not extend a mine

A mining company (“McWatters”) operated its Kiena gold mine, whose primary facilities were situated at Lac de Montigny near Val-d’Or, until...

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Summary Under

a reassessment of a wound-up and dissolved sub bound its parent

The ARQ reassessed the taxpayer for its 2006 and 2007 taxation years a few days after the taxpayer had been dissolved (on March 14, 2011) in...

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Summary Under

assessment issued in name of sub after its dissolution but also after its audit bound and was appealable by parent

Godbout J below had found that the assessment for each the two years of a corporation ("Wesdome") was invalid “as the Agency had not addressed...

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