Gestions Calce Ltée v. Agence du revenu du Québec, 2019 QCCQ 7377

Case tabs

Summaries

Summary Under

property was used more than 50% in active business of related lessee given actual use (in excess of written lease terms)

The ARQ assessed the taxpayer for recapture of depreciation and capital gain on the basis that a rental property that the taxpayer (“Gestions...

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

departure from written terms of lease to find that a rental property was used principally in the active business of a related person

One of the exceptions from the rule that a rental property cannot qualify as a “former business property” for purposes of the replacement...

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

Words and Phrases