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Agence du revenu du Québec, 2018 QCCQ 9487-- summary under Subsection 323(1) Summary Under Tax Topics- Excise Tax Act- Section 323- Subsection 323(1) assessment could be made of director for unremitted QST even though assessment therfor of dissolved corporation was void The ARQ commenced a QST audit of a corporation (Motostar) after its voluntary dissolution by its sole individual shareholder (Delia) and assessed Motostar for some unremitted QST – and five months later assessed Delia for the same amount under the Quebec equivalent of ETA s. 323(1) (and ITA s. 227.1(1).) ...

Before setting this order aside and directing that the Certificates of Appointmentbe be issued, Marrocco ACJ stated (at paras 34-35) that a will (which “is an instrument by which a person disposes of property upon death”) may “contain a trust, but this is not a requirement for a valid will” and quoted with approval (at para. 37) the statement in Williams on Wills that “Although the title to the assets vests in the personal representative … the property comprised in residue is not held in trust for the beneficiary under the will so as to invest any equitable interest in him.” ...

Such an interpretation goes against the purpose of the Act …. ...

In finding that the Customer Cash Contributions were ordinary income to the Distributors, Moshinsky J stated (at para. 165): As the Distributors’ businesses included connecting new customers to the electricity network, and as the Customer Cash Contributions were gains (in the sense that they were amounts derived) in respect of new connections, it follows that they constituted ordinary income …. ...

Before finding that the taxpayer continued to reside in Quebec for his 2009 and 2010 taxation years, Pokomàndy JCQ stated (at paras. 69-70, TaxInterpretations translation): The Court is convinced … that since 2011 this project of going to work in Ontario in order to perfect his English has become a life project that materialized with the residence transfer to this location. ...

Similarly, in the second (dismantling) case (paras. 57, 59: [T]he value of the performance of dismantling and waste disposal … must be regarded as equal to the amount that the purchaser, that is a demolition company, takes into account as a factor reducing the purchase price of the goods to be dismantled. ...

After noting that the description of the legal services provided had not been revealed to the ARQ on the grounds of privilege, Chalilfour JCQ stated (at paras. 133-135, TaxInterpretations translation): Not waiving professional privilege could certainly render the reversing of the presumption of validity of an assessment … more difficult. ...

In fact, the quality of the sound recording had everything to do with the quality of the physical medium …. ...

If the alleged fault of the respondents rested solely on the erroneous collection of taxes on products sold, it could be concluded that the recourse sought attempted to circumvent the ETA and STA …. ...

A customer pays for parking in a car park of the appellant (NCP) by going to the ticket machine which, on its tariff board, displays a price for one hour of £1.40 – but also states that change is not given but overpayments are accepted. ...