Des Groseillers v. Agence du revenu du Québec, 2019 QCCQ 1430, rev'd 2021 QCCA 906

Case History

Case tabs

Summaries

Summary Under

no s. 7(1)(b) application to option cash-out amount assignments

The individual taxpayer (“Des Groseillers”), who was the chair and CEO of an electronics products company (“ATBM”) and who had been...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

no s. 69(1)(b) application to s. 7(1)(b) dispositions

An individual (Des Groseillers) who donated some of his employee stock options on the shares of the qualifying person (“BMTC”) to arm's length...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

Opco paid directors’ fees of Pubco parent as agent

All the shares of an operating corporation (“ATBM”) were held by a publicly-listed holding company (“BMTC”). ATBM paid the attendance fees...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.