Pavages Vaudreuil Ltée v. Agence du revenu du Québec, 2021 QCCQ 3890 -- summary under Paragraph 1104(9)(c)

Summary Under
Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(9) - Paragraph 1104(9)(c)
operation of washing, sorting and crushing aggregate was separate from a road construction operation in which 27% of the product was used

In addition to being involved in construction (maintenance of roads, streets and bridges), the taxpayer (“PVL”) owned several natural gravel...

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Words and Phrases
construction
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(9) - Paragraph 1104(9)(e) operation of washing, sorting and crushing aggregate was separate from operation of extracting the aggregate 264
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) an operation of washing, sorting and crushing aggregate was separate from a road construction operation 216