Gestion Byrns Black Inc. v. Agence du revenu du Québec, 2023 QCCQ 945

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Summaries

Summary Under

a building was demolished before the agreement for the property’s transfer was made

The taxpayers (a married couple) held a rental property (in dilapidated condition) through a holding company. Boutin JCQ held that they acquired...

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Summary Under

supply of property was not made until transfer agreement executed

A married couple held a rental property through a holding company. Boutin JCQ held that they acquired the rental property from the corporation on...

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