J.D. Irving Limited v. Agence du revenu du Québec, 2020 QCCQ 2423, aff'd 2022 QCCA 241

Case History

Case tabs

Summaries

Summary Under

property serviced by the user was not a leasing property

The taxpayer ("JDI") and another pulp and paper company in the Irving group (“IPPL”) participated in transactions to effectively transfer...

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

Summary Under

Stubart recognized that business operations can be carried on by an affiliated agent

The ARQ assessed the taxpayer (JDI) on the basis that the pollution control equipment (“PCE”) that JDI provided IPPL on a for-fee basis...

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

loss consolidation transaction entailing circular transfers of depreciable property confirmed

A loss consolidation transaction involved a company (“IPPL”) in the Irving group of companies transferring, in December, its pollution control...

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