Pelletier v. Agence du revenu du Québec, 2021 QCCQ 670 (Court of Quebec)

Citations
2021 QCCQ 670

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Summaries

Summary Under

Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)

the shareholder benefit from personal use of a corporate aircraft should reflect GAAP depreciation rather than CCA (25% d.b.) rates

The ARQ accepted that the helicopter, that the corporate taxpayer (Héli) rented out for use by corporate group members (one of which was involved...

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Summary Under

Tax Topics - Excise Tax Act - Section 173 - Subsection 173(1)

the net tax addition for the shareholder benefit from personal use of a corporate helicopter should reflect GAAP depreciation rather than (ITA) depreciable-property class rates

A corporate helicopter was used partly for the personal use of the individual shareholder (Pelletier). The ARQ (contrary to the CRA approach)...

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Pelletier v. Agence du revenu du Québec, 2021 QCCQ 670 (Court of Quebec)

Citations2021 QCCQ 670

Case tabs

Citations
2021 QCCQ 670