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...
| 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 |
Taxation Act
Section 1010.0.2
Cases
Duval v Agence du revenu du Québec, 2023 QCCS 4739
The Quebec taxpayers did not object to ARQ reassessments that denied ½ of their claimed business loss for 2010 – but then successfully appealed...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 18.5 | the exclusive jurisdiction of the Court of Quebec to consider appeals of reassessments did not oust the Superior Court's judicial review jurisdiction | 402 |