3308367 Canada – Court of Quebec confirms that a CBCA corporation can be assessed within 2 years of its dissolution – or thereafter, if revived by the ARQ or CRA

The ARQ assessed the taxpayer within two years of the taxpayer’s dissolution pursuant to s. 210(3) of the CBCA. Six days later, and also within the two-year period, the ARQ revived the taxpayer pursuant to s. 209 of the CBCA.

In rejecting the taxpayer’s submission that the notice of assessment should have been for a nil amount since, at the time of its issuance, the taxpayer was still dissolved, Breault JCQ adopted the proposition in Watts (2023 TCC 11) that the Minister could assess a dissolved corporation within two years of its dissolution pursuant to s. 226(2)(b) of the CBCA and, following such two-year period, could also assess it if the corporation was revived. Here, given that both the assessment and revival occurred within the two-year period, the assessment was clearly valid.

Neal Armstrong. Summary of 3308367 Canada Inc. v. ARQ, No. 500-80-043022-228 (17 March 2025) under CBCA s. 226(2)(b).