Lachance - Quebec Court of Appeal applies the “presumption of coherence” regarding the Quebec equivalent of ETA s. 323 and ITA s. 227.1

Although s. 24.0.1 of the Quebec Tax Administration Act was similar to ETA's s. 323 and ITA s. 227.1, the taxpayer argued that some wording differences were sufficient to establish that the assessment of him under s. 24.0.1, as the director of a corporation that had failed to remit QST, was statute-barred because such personal assessment was made more than three years after the assessment of the corporation for the QST.

In rejecting this submission, the Court referred to “the presumption of coherence between tax laws that contain substantially the same regime and do not present fundamental differences” – and then referred to the finding in Jarrold that the only limitation period in ETA s. 323 is the two-year period in s. 323(5) running from when the individual ceased to be a director.

Neal Armstrong. Summary of Lachance v. Agence du revenu du Québec, 2025 QCCA 1476 under ETA s. 323(5).