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Delia v. Agence du revenu du Québec, 2018 QCCQ 9487

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Citations
2018 QCCQ 9487

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Summaries

Summary Under

Tax Topics - Other Legislation/Constitution - Federal - Canada Business Corporations Act - Section 226 - Subsection 226(2)

assessment against dissolved corporation was void because audit commenced after its dissolution

The appellant (“Delia”) had been the sole shareholder and director of a corporation (“Motostar”) engaged in a recreational vehicle sales...

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Summary Under

Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3)

there was no lack of diligence of the director in considering that the accounts accurately reflected no QST payable

The appellant (“Delia”) had been the sole shareholder and director of a corporation (“Motostar”) engaged in a recreational vehicle sales...

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Summary Under

Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3)

director exercised due diligence in relying on the accuracy of company accounts

The appellant (“Delia”) had been the sole shareholder and director of a corporation (“Motostar”) engaged in a recreational vehicle sales...

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Summary Under

Tax Topics - Excise Tax Act - Section 323 - Subsection 323(1)

assessment could be made of director for unremitted QST even though assessment therfor of dissolved corporation was void

The ARQ commenced a QST audit of a corporation (Motostar) after its voluntary dissolution by its sole individual shareholder (Delia) and assessed...

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Summary Under

Tax Topics - Income Tax Act - Section 152 - Subsection 152(1)

dissolved corporation could not be assessed for QST assessed pursuant to an audit that commenced after its dissolution

The ARQ commenced a QST audit of a corporation (Motostar) after its voluntary dissolution by its sole individual shareholder (Delia) and assessed...

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Summary Under

Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1)

QBCA did not provide that audit or other proceedings could be commenced against a dissolved corporation

The ARQ commenced a QST audit of a corporation (Motostar) after its voluntary dissolution by its sole individual shareholder (Delia) and assessed...

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