Giguère v. Agence du revenu du Québec, 2018 QCCQ 874

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Summaries

Summary Under

interest demanded by a receiver on a fraudulent advance did not qualify as a disposition expense on the property sold to repay the advance

The taxpayer received fraudulent advances from a corporation (Groupe Norbourg) managed by her husband. She used the money to purchase a property...

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Summary Under

fraudulent advance did not qualify as a loan

The wife of the manager of a corporation (Groupe Norbourg) received fraudulent advances from the corporation, which she used to purchase two...

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