Verrier v. Agence du revenu du Québec, 2024 QCCA 298 -- attach -- Provincial Law
s. 12(1)(x) and Quebec equivalent were to be interpreted similarly
Provincial Law
Investissement Boeckh Inc. v. Agence du revenu du Québec, 2023 QCCA 633 -- attach -- Provincial Law
presumption of coherence in interpreting similar federal and provincial provisions
24 March 2004 External T.I. 2003-0034311E5 - "liquidation and a dissolution": What does it mean -- attach -- Provincial Law
Income Tax Commissioners v. Gibbs, [1942] 1 All E.R. 415 (HL) -- attach -- Provincial Law
Toronto General Trusts Corporation v. The Minister of National Revenue, 58 DTC 1162, [1958] CTC 223, [1958] SCR 499, [1958] CTC 222 -- attach -- Provincial Law
The Queen v. Esskay Farms Ltd., 76 DTC 6010, [1976] CTC 24 (FCTD) -- attach -- Provincial Law
Marie-Pierre Allard, "Effet Rétroactif des Obligations Conditionnelles en Droit Fiscal", 2001 Canadian Tax Journal, Vol. 49, No. 5, p. 1338. -- attach -- Provincial Law
Groulx v. Canada, 2010 DTC 5027 [at at 6621], 2010 FCA 321 -- attach -- Provincial Law
Laplante v. The Queen, 96 DTC 1196, [1995] 1 CTC 2647 (TCC) -- attach -- Provincial Law
Wheeliker v. R., 99 DTC 5658, [1999] 2 CTC 395 (FCA) -- attach -- Provincial Law
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