Godcharles v. Agence du revenu du Québec, 2021 QCCA 1843

Case tabs

Summaries

Summary Under

s. 68 reallocated between a retirement home’s business operations sold by one vendor and the home sold by the other vendors

A group of unrelated individuals were the co-owners of a seniors’ residence (“SR”), which was leased by them to the corporate operator of...

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

s. 69 cannot reduce inflated proceeds to vendor

A group of unrelated individuals were the co-owners of a seniors’ residence, which was leased by them to the corporate operator of the residence...

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

transaction was not at arm’s length given the dominant role of their architect

A group of unrelated individuals were the co-owners of a seniors’ residence (“SR”), which was leased by them to the corporate operator of...

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

goodwill portion of retirement residences business determined as the residual from valuing the residence using the cost method

At the time of the sale of a seniors’ residence to an arm’s-length purchaser, a group of unrelated individuals were the co-owners of the real...

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