Gervais Auto Inc. v. Agence du revenu du Québec, 2019 QCCQ 5894, rev'd 2021 QCCA 459

The taxpayer financed its inventory of used automobiles held for resale through unsecured loans from its shareholders, who were the three...

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The taxpayer financed its inventory of used automobiles held for resale through unsecured loans totaling $6 million from its shareholders, bearing...

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