Agence du revenu du Québec v. FTI Consulting Canada Inc., 2022 QCCA 1740

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Summaries

Summary Under

an ITC claim arising under ETA s. 182 after a CCAA filing could not be set off by the ARQ against a pre-filing tax debt

The appellants (the “ARQ”) were owed approximately $13.4 million of tax by a corporation (“CQIM”) immediately before it was placed into...

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Summary Under

CCAA did not establish that deemed GST payment under ETA s. 182 arose when the underlying contract was engaged

The appellants (the “ARQ”) were owed approximately $13.4 million of tax by a corporation (“CQIM”) immediately before it was placed into...

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Summary Under

CCAA not in pari materia with ETA provisions

In finding that provisions of the CCAA dealing with whether contractual claims were claims arising prior to the CCAA filing were not in pari...

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