Menasse – Court of Quebec declines to follow a TCC judgment on the same transactions given the very brief reasons given
The appellants were assessed for unremitted GST and QST and to deny claimed input tax credits and input tax refunds. Their appeal of the GST assessments was dismissed from the bench, with brief reasons for judgment being provided.
In rejecting the ARQ’s submission that it was contrary to judicial comity and an abuse of process for the same transactions to now be appealed to the Court of Quebec (and before going on to grant the appellants’ appeals in part), Choquette JCQ stated:
The judgment of the TCC deals very summarily with the evidence adduced, and its analysis, just as summarily, does not allow the Court to conclude that the same factual and legal framework prevails in these proceedings.
These circumstances are not sufficient to conclude that there was an abuse of process … .
Neal Armstrong. Summary of Menasse v. Agence du revenu du Québec, 2020 QCCQ 1829 under General Concepts – Judicial Comity.