Archambault v. Agence du revenu du Québec, 2018 QCCQ 3291

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Summaries

Summary Under

director’s assessment invalidated because the preceding corporate judgment proceeding had the wrong address

The taxpayer, a painter and plasterer who read only haltingly, was persuaded to let a rogue (“Bellefleur”) to acquire (together with...

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Summary Under

failure to use the correct corporate address

The Quebec equivalent of ETA s. 323(2)(a) (in s. 24.0.1(a) of the Quebec Tax Administration Act) requires as a precondition to assessing a...

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