Morin v. Agence du revenu du Québec, 2023 QCCQ 2406

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Summaries

Summary Under

taxpayer not negligent in relying on the efficacy of a plan originating with her tax advisors

A pharmacist (“Morin”), who previously had operated six pharmacies as proprietorships, agreed with her management company (“377”) that she...

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Summary Under

management fees paid to a related company that performed its functions through the agency of the fee payer were non-deductible

Prior to 2002, a pharmacist (“Morin”) carried on directly and through her employees all of the operations of six pharmacies. A services...

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