Canada Business Corporations Act

Section 2.1

Articles

Daniel Frajman, "Update on Beneficial Ownership Transparency under the CBCA, Ontario, and Quebec Models", Tax Topics, No. 2602 (Wolters Kluwer), 18 January 2022, p. 1

Legislative framework (p.1)

  • Ss. 2.1, 21.1 and 21.3 of the Canada Business Corporations Act, and various provisions of the Quebec Legal Publicity...

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Section 226

Subsection 226(2)

See Also

Delia v. Agence du revenu du Québec, 2018 QCCQ 9487

The appellant (“Delia”) had been the sole shareholder and director of a corporation (“Motostar”) engaged in a recreational vehicle sales...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(3) there was no lack of diligence of the director in considering that the accounts accurately reflected no QST payable 401
Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(3) director exercised due diligence in relying on the accuracy of company accounts 251
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 379
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) dissolved corporation could not be assessed for QST assessed pursuant to an audit that commenced after its dissolution 222
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) QBCA did not provide that audit or other proceedings could be commenced against a dissolved corporation 129

ARQ v. Wesdome Gold Mines Ltd., 2018 QCCA 518 (Queb. C.A.)

Godbout J below had found that the assessment for each the two years of a corporation ("Wesdome") was invalid “as the Agency had not addressed...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (f) - Subparagraph (vi) successful exploration from mine that had ceased commercial production did not extend a mine 612
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) a reassessment of a wound-up and dissolved sub bound its parent 439

Section 238

Cases

The Queen v. Sands Motor Hotel Ltd., 84 DTC 6464, [1984] CTC 612 (Sask QB)

The federal Crown was granted status as a complainant under the Saskatchewan equivalent of s. 238 of the CBCA.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 222 - Subsection 222(1) - Tax debt taxpayer insolvent in light of unassessed tax liability 106