Archambault – Court of Quebec invalidates a director’s assessment because the preceding corporate judgment proceeding had the wrong address

The Quebec equivalent of ITA s. 227.1(2)(a) in s. 24.0.1(a) of the Quebec Tax Administration Act) requires as a precondition to assessing a director for unremitted corporate source deductions or QST that “the notice of execution of a seizure of movable property in respect of the corporation is returned unfulfilled in whole or in part following a judgment rendered under section 13 [of the TAA]” (subject to an alternate procedure applying). Bourgeois JCQ found that this precondition was not satisfied where the certificate and judgement issued under s. 13 as well as the writ of execution referred to the home address of the taxpayer rather than the registered address of the corporation (being the home address of the other director, whom the ARQ knew to be a deadbeat). The taxpayer’s appeal was allowed.

Neal Armstrong. Summary of Archambault v. Agence du revenu du Québec, 2018 QCCQ 3291 under s. 227.1(2)(a).