Les Développements Iberville Ltée v. Agence du Revenu du Québec, 2018 QCCA 1886 (Quebec Court of Appeal)

Three affiliated Quebec corporations (Développements, Location and Estrie) would have realized gains totaling $728.9 million (plus recapture of...

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Three affiliated Quebec corporations avoided (or so they thought) most of the Quebec tax on the sale of Quebec real estate at a gain of around...

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The taxpayer’s intention was to build a shopping center on 10 million square feet. The other 20 million square feet was purchased on the...

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The taxpayer entered into lease agreements with two retailers, Pier 1 lmports and Bureau en Gros providing for the construction of buildings that...

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Three affiliated Quebec corporations avoided (or so they thought) most of the Quebec tax on the sale of Quebec real estate at a gain of around...

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Three affiliated Quebec corporations sought to avoid most of the Quebec tax on the sale of Quebec real estate at a gain of around $800M (including...

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