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Coherence, Presumption of

Table of Contents

Coherence, Presumption of

Cases

Lachance v. Agence du revenu du Québec, 2025 QCCA 1476

Although s. 24.0.1 of the Quebec Tax Administration Act was similar to ETA's s. 323 and ITA s. 227.1, the taxpayer argued that some wording...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 323 - Subsection 323(5)	the only limitation period in the Quebec equivalent of s. 323 is the two-year period running from when the individual ceased to be a director	371

See Also

Investissement Boeckh Inc. v. Agence du revenu du Québec, 2023 QCCA 633

In finding that it was appropriate to apply, in interpreting a Quebec Taxation Act provision, the interpretation that had been accorded in...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 39 - Subsection 39(5) - Paragraph 39(5)(a)	taxpayer with actively managed stock portfolio was a trader or dealer	846