Godcharles v. Agence du revenu du Québec, 2020 QCCQ 2219, aff'd 2021 QCCA 1843

Case History

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Summaries

Summary Under

a sale of goodwill occurred between parties acting in concert given the role of a dominant player

The taxpayers were a corporation (“9118”) and its eight individual shareholders who co-owned a fully-occupied retirement residence whose...

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Summary Under

retirement home valued using cost method with residual to goodwill

Quenneville, J.C.Q largely confirmed the ARQ assessments respecting the allocation of the sale of a retirement home - by the individual owners of...

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Summary Under

transaction between parties acting in concert required increased allocation to the real estate sold at shareholder level

A retirement home was co-owned by eight individuals and operated by a corporation of which they were the shareholders. The home and operating...

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