Adélard Soucy (1975) Inc. v. Agence du revenu du Québec, 2019 QCCQ 6956, rev'd 2021 QCCA 1050

Case History

Case tabs

Summaries

Summary Under

a building for warming equipment qualified as “manufacturing or processing machinery or equipment”

The taxpayer, whose business entailed the bending, cutting and assembly through soldering of metallic equipment such as junction boxes, gutters...

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

building was functionally integrated with M&P so as to itself be M&P equipment

The taxpayer custom-fabricated pieces of heavy specialized equipment at the northern mining site of one of its mining customers. In order that...

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