Cristofaro v. Agence du revenu du Québec, 2020 QCCQ 1461, rev'd 2021 QCCA 1025

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Summaries

Summary Under

a non-resident with no sources of income in Quebec nonetheless could transfer a tax credit to a Quebec taxpayer

The taxpayer, who was an Ontario resident, paid taxes in several provinces including Quebec as a result of his professional firm’s business...

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Summary Under

individual with no residence or source of income in Quebec nonetheless might be liable for Quebec tax

In 2003-0026827, CRA applied Oceanspan to find that a non-resident student who has no Canadian sources of income is precluded from transferring...

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