Agence du revenu du Québec v. Unidisc Musique Inc., 2021 QCCA 393

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Summaries

Summary Under

master recordings were intangible (Class 14.1) rather than tangible (Class 8) property

The respondent (Unidisc) bought master recordings of music, i.e., the magnetic tapes containing the original recordings of the songs or other...

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Summary Under

the portion of the value of master recordings that was tangible property was not demonstrated by the taxpayer

Unidisc bought master recordings of music, i.e., the magnetic tapes containing the original recordings of the music for the purpose of having them...

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Summary Under

failure to lead evidence as to allocation meant that the taxpayer was stuck with the ARQ allocation

After finding that the taxpayer’s acquisition of master recordings included the acquisition of significant intangible rights (including the...

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Summary Under

misunderstanding by the ARQ of the Copyright provisions supporting its reassessment did not invalidate it

The ARQ prevailed with its position that the taxpayer’s acquisition of master recordings should be treated as the acquisition of significant...

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