Business Corporations Act

Section 313

See Also

Wesdome Gold Mines Ltd. v. ARQ, 2014 QCCQ 8444, partially aff'd 2018 QCCA 518

Assessments by ARQ of the 2006 and 2007 years of a Quebec business corporation ("Wesdome") were invalid because Wesdome had been dissolved one day...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) assessments invalid as made against dissolved subsidiary rather than parent, which was liable for the subsidiary’s obligations under QBCA, s. 313 247