Agence du revenu du Québec v. Bernardin, 2021 QCCA 625 -- summary under Paragraph 12(1)(c)

interest that arose prior to a class action judgment becoming res judicata was non-taxable – interest arising thereafter was taxable even though judgment not yet quantified

An individual, by virtue of being part of a group of class action claimants, was awarded damages in 2004 of $1,200 for each of the eight winter...

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interest