Fournier v. Agence du revenu du Québec, 2018 QCCQ 786

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Summaries

Summary Under

taxpayer could reverse an assessment for a taxable benefit by subsequently engaging in self-help rectification

On August 15, 2007, Mr. Fournier sold land to a family corporation (“Canada Inc.”) for a purchase price that was satisfied by the issuance by...

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Summary Under

taxable benefit assessment relied on an inaccurate notarial deed, which could be corrected after the assessment

The ARQ assessed the taxpayer and his wife for taxable benefits for a period of approximately 2 ½ years on the alleged basis that during that...

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