Excavations Marchand et Fils Inc. v. Agence du revenu du Québec, 2025 QCCQ 378 -- summary under Paragraph 1104(9)(c)

Summary Under
Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(9) - Paragraph 1104(9)(c)
cement manufacturing operation was separate and distinct from the company’s construction business

The taxpayer (“EMF”), which was a construction company engaged in large civil engineering projects such as roads, bridges and natural gas...

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Words and Phrases
construction
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 contract with detailed specs for provision of concrete, produced by a portable facility at the site of dam construction, was a contract of sale rather than of service 265