Cristofaro v. Agence du revenu du Québec, 2020 QCCQ 1461, rev'd 2021 QCCA 1025 -- summary under Taxpayer

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer
individual with no residence or source of income in Quebec nonetheless might be liable for Quebec tax

In 2003-0026827, CRA applied Oceanspan to find that a non-resident student who has no Canadian sources of income is precluded from transferring...

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Words and Phrases
subject to tax liable for tax
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.9 a non-resident with no sources of income in Quebec nonetheless could transfer a tax credit to a Quebec taxpayer 434