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Agence du revenu du Québec, 2018 QCCQ 786-- summary under Subsection 56(2) Summary Under Tax Topics- Income Tax Act- Section 56- Subsection 56(2) taxable benefit assessment relied on an inaccurate notarial deed, which could be corrected after the assessment The ARQ assessed the taxpayer and his wife for taxable benefits for a period of approximately 2 ½ years on the alleged basis that during that period they occupied on a rent-free basis a condo that was owned by a non-arm’s length corporation. ... Apparently well after these assessments, the taxpayer entered into a “correcting” notarial deed with the corporation to move back the date of the transfer of ownership of the condo unit to him from the corporation from the end to the beginning of this 2 ½ year period. Guénard JCQ found (at paras. 135, 107 and 113) that this amendment “did not rewrite history” but instead “achieved an accurate reflection of what the parties wished to write down from the outset” in light of convincing testimony of the taxpayer that it was intended that he be the owner “from Day 1,” which was corroborated by him and his wife having borne the utilities and municipal taxes during the 2 ½ year period, and by a hypothec in which the taxpayer was named as the grantor. ...

. … This Court previously ruled that, given the wording of section 94.1 AMR, the Court of Québec does not have jurisdiction to cancel the interest provided for in section 28 AMR …. In short, a taxpayer cannot appeal to the Court of Québec a decision of the Minister of Revenue made under section 94.1 AMR refusing to waive or cancel the interest on a fiscal debt. … If the respondent wishes to have the interest cancelled, he could consider submitting an application to the Minister of Revenue. ...

In finding that this Italian legislation was contrary to the VAT Directive, so that VAT was applicable to the payments made by an Italian subsidiary (San Domenico Vetraria) to its Italian parent (Avir) to reimburse the latter for the payroll costs of a staff member who had been seconded to San Domenico Vetraria, the 7 th Chamber stated (at paras. 21-23: [A] supply of services is effected ‘for consideration’ … if there is a legal relationship between the provider of the service and the recipient pursuant to which there is reciprocal performance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient. …. [T]he secondment was carried out on the basis of a legal relationship of a contractual nature between Avir and San Domenico Vetraria … [and] there was reciprocal performance, namely the secondment of a director from Avir to San Domenico Vetraria, on the one hand, and the payment by San Domenico Vetraria to Avir of the amounts invoiced to it, on the other. ...

In concluding that the evidence gathered by Power should not be excluded on Jarvis grounds (so that it was admissible in the subsequent criminal proceeding), Gogan J stated (at paras. 87, 93): [I]t is a nuanced distinction … between a registrant being unable to support claims made (the audit conclusion and one potentially explained by poor record keeping) and a registrant making false or fraudulent statements to CRA (a criminal conclusion potentially explained by having no legitimate records). In this case, I am satisfied that any evidence obtained came as a result of Power’s audit inquiries. … I find that the predominant purpose of the investigation did not turn to criminal or penal liability until after the completion of Power’s interviews with each of the accused. … ...

Agence du revenu du Québec, 2021 QCCQ 12822-- summary under Paragraph 2900(2)(b) Summary Under Tax Topics- Income Tax Regulations- Regulation 2900- Subsection 2900(2)- Paragraph 2900(2)(b) the applicable salaries of employees engaged in SR&ED but who did not record their time could not be recognized Although the ARQ accepted that the taxpayer was carrying on SR&ED, the taxpayer had failed to establish with any convincing evidence what proportion of the remuneration of its employees qualified under Regulation 230R1 (s. 230)(b) – equivalent to federal Reg. 2900(2)(b)) as being amounts that could reasonably be considered to be in respect of the prosecution of such SR&ED. ... He concluded (at paras. 109-110): While the fisc conceded that the taxpayer performed activities that qualified as SR&ED … it denied almost all expenditures for salaries of employees who performed tasks that could reasonably be expected to be related to SR&ED. ... Hubmar had the burden of persuasion …. He had also noted (at para. 45) that: The criteria mentioned in the [CRA] SR&ED Salary or Wages Policy guide the taxpayer in this task since the tax authorities state, in a manner, how they will apply the Regulations when processing a tax credit claim. ...

. … [A] document is relevant to the issues in dispute when it contains information that may, directly or indirectly, enable the party requesting disclosure either to plead its own case or to prejudice that of its adversary, or to initiate an investigation. The … Memorandum, deals in large part with the transactions at issue; it followed the agreement concerning the sale of RBP, which contained a clause on [minimization of] taxation and … the parties followed what was provided for in the Memorandum. ...

. … Just before the sale of the Unit in October 2019 [the shareholders] retroceded the building to 9154-6093, which collected and remitted the GST and QST [on the sale] … to Revenu Québec. She further stated (at para. 129) that in light of this reporting of the 2019 sale: [A]llowing Revenu Québec to recover QST on the 2009 transaction means that 9154-6093 is remitting QST twice on the same housing unit. … [T]his runs counter to both Revenu Québec's role and tax policy in this regard. ...

. … Just before the sale of the Unit in October 2019 [the shareholders] retroceded the building to 9154-6093, which collected and remitted the GST and QST [on the sale] … to Revenu Québec. She further stated (at para. 129) that in light of this reporting of the 2019 sale: [A]llowing Revenu Québec to recover QST on the 2009 transaction means that 9154-6093 is remitting QST twice on the same housing unit. … [T]his runs counter to both Revenu Québec's role and tax policy in this regard. ...

. … The fact that there was no certainty that the Oxxio business would be sold does not make the expenditure revenue in nature. … Indeed, expenditure on an abortive capital disposal transaction is capital expenditure nonetheless and is the paradigm case of a situation in which there is uncertainty as to whether a transaction will go ahead …. ...

Regarding QSTA s. 199(c) (similar to ETA s. 169(1) – B(c)), St-Joseph argued based on QSTA s. 42.5 (similar to ETA s. 141.1(3)(a)) that it had incurred the costs “in connection with the … termination of a commercial activity” of it, so that such costs were deemed to have been incurred in the course of its commercial activity. In rejecting this submission, and in confirming the denial of the ITRs, Lachapelle JCQ stated (at paras. 93, 103, TaxInterpretations translation): [T]he intention of St-Joseph was that the work carried out on the first and second floors of the Building was to adapt the Building for the residential or lodging use of individuals. … The Court concludes that the concept of the cessation of an activity does not include the transformation of the activity. ...