Agence du revenu du Québec v. Distributions Maroline Inc., 2022 QCCA 1208

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Summaries

Summary Under

a Quebec employer must pay Quebec health and QPP premiums on rewards paid to a 3rd-party’s Ontario employees

The taxpayer (“Maroline”) was assessed for failure to include rewards that it paid to salespersons employed by independent retailers in...

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Summary Under

employees of 3rd party were deemed employees of Quebec company who made reward payments to them directly

The taxpayer (“Maroline”) was assessed for failure to include rewards that it paid to salespersons employed by independent retailers in...

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