Sura v. Agence du revenu du Québec, 2025 QCCQ 1127

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Summaries

Summary Under

the conversion of apartment buildings to condo units did not trigger a change of use – and that CAE rather than IT-218R would apply re change of use

In 1981, the taxpayers (10 individuals), acquired as co-owners two adjoining rental buildings containing a total of 82 apartments, with their...

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Summary Under

capital gains realized after conversion of undivided interests to condo units, which were sold

In 1981, 10 individuals acquired as co-owners two adjoining rental buildings containing a total of 82 apartments. In 2006, in order to make their...

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