Legault v. Agence du revenu du Québec, 2026 QCCQ 1320

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Summaries

Summary Under

a Canadian diplomat who had been living mostly abroad for many years was factually resident in Quebec

The taxpayer, who had spent her childhood in Quebec, had lived abroad in numerous countries from the age of 16 onward, had studied international...

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Summary Under

Quebec equivalent of s. 250(1)(c) did not apply where the taxpayer was factually resident in Quebec

The taxpayer, who had spent her childhood in Quebec, then spent most of her time abroad, including being employed by the Department of Foreign...

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