Duval v Agence du revenu du Québec, 2023 QCCS 4739

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Summaries

Summary Under

the exclusive jurisdiction of the Court of Quebec to consider appeals of reassessments did not oust the Superior Court's judicial review jurisdiction

In 2014, the ARQ assessed the 2010 taxation years of the taxpayers (who had been victims of fraud) to treat only ½ of their resulting loss from...

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Summary Under

Quebec Superior Court has jurisdiction to consider requests for judicial review of ARQ refusals to reassess consequentially on a federal reassessment

The Quebec taxpayers did not object to ARQ reassessments that denied ½ of their claimed business loss for 2010 – but then successfully appealed...

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