Verrier v. Agence du revenu du Québec, 2024 QCCA 298

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Summaries

Summary Under

reimbursements for life insurance policy premiums should be prorated between portions taxable under s. 12(1)(x), and non-taxable portions

The taxpayer (Verrier) and other clients of an insurance broker (Chabot) participated in a scheme of Chabot to defraud life insurance companies...

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Summary Under

s. 12(1)(x) and Quebec equivalent were to be interpreted similarly

In finding that s. 87(w) of the Taxation Act (Quebec) should be accorded the same interpretation as s. 12(1)(x) of the Income Tax Act Canada),...

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