Rousseau v. Agence du revenu du Québec, 2018 QCCQ 7340

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Summaries

Summary Under

taxpayer, who worked mostly outside Quebec, maintained his family home and other strongest residency ties with Quebec

The taxpayer, who had worked in Quebec until 1988 operating heavy machinery, moved to new employment in Fort McMurry in Alberta in 1999 while his...

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Summary Under

taxpayer established that failure to file Quebec returns was based on good faith reliance on his accountant’s view of his Alberta residency

The taxpayer, who performed his work for various employers at pipeline sites outside Quebec for most of the taxation years at issue (2003 to...

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Summary Under

Quebec Minister advised to take steps under intergovernmental agreement to avoid double taxation

The taxpayer, who performed his work for various employers at pipeline sites outside Quebec for most of the taxation years at issue (2003 to...

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