9154-6093 Québec Inc. v. Agence du revenu du Québec, 2023 QCCQ 10241

Citations
2023 QCCQ 10241

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Summaries

Summary Under

Tax Topics - General Concepts - Ownership

property was transferred to shareholders as nominees in light inter alia of consistent reporting of the transferor as the continued actual owner

The ARQ assessed the appellant (9154-6093) for its failure to collect and remit QST on its transfer of a condo unit (Unit 54) to its shareholders...

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Summary Under

Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply

the ARQ contravened its role by assessing a taxpayer for QST on a property transfer while continuing to collect QST as if the taxpayer was still owner

The ARQ assessed the appellant (9154-6093) for its failure to collect and remit QST on its transfer of a condo unit to the couple who were its...

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9154-6093 Québec Inc. v. Agence du revenu du Québec, 2023 QCCQ 10241

Citations2023 QCCQ 10241

Case tabs

Citations
2023 QCCQ 10241