Bolduc v. Agence du revenu du Québec, 2025 QCCA 1470

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Summaries

Summary Under

deemed FMV proceeds on sale by partnership of condos at an undervalue to individuals related to partners

A limited partnership (“SEC”) sold condo units for less than their fair market value to (i) the daughter and wife of Mr. Migliara, the founder...

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Summary Under

s. 56(2) equivalent applied to sale of condo units at undervalue by partnership to relations of the directing mind of the partnership

A limited partnership (“SEC”) sold condo units for less than their fair market value to the daughter and wife of Mr. Migliara, the founder of...

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

Summary Under

s. 246(1) equivalent applied to a benefit conferred by a partnership on the shareholder of a limited partner or of a business contractor

limited partnership (“SEC”) sold condo units for less than their fair market value to (i) the daughter and wife of Mr. Migliara, the founder...

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