Business Corporations Act
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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|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|