Corporation immobilière des Laurentides Inc. v. Agence du revenu du Québec, 2024 QCCQ 5297

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Summaries

Summary Under

the satisfaction of a resolutory sales condition nullified the original sale so that reconveyance of the realty to the vendor was not a supply

Two individuals (Tremblay and Cyr), who wished to acquire a condo unit in a building (“265”) which was still under construction by the...

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Summary Under

resolutory condition, when met, resulted in retroactive annulment of the sale transaction

Two individuals, who wished to acquire a condo unit in a building (“265”) which was still under construction by the taxpayer (“CILI”),...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.