Coherence, Presumption of

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Coherence, Presumption of
Cases(1)
See Also(1)

Cases

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

“presumption of coherence” regarding the Quebec equivalent of ETA s. 323 and ITA s. 227.1

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 differences were sufficient to establish that the assessment of him under s. 24.0.1, as the director of a corporation that had failed to remit QST, was statute-barred because such personal assessment was made more than three years after the assessment of the corporation for the QST.

In rejecting this submission, the Court referred (at para. 41, TaxInterpretations translation) to “the presumption of coherence between tax laws that contain substantially the same regime and do not present fundamental differences” – and then referred to the finding in Jarrold that the only limitation period in ETA s. 323 is the two-year period in s. 323(5) running from when the individual ceased to be a director.

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

presumption of coherence in interpreting similar federal and provincial provisions

In finding that it was appropriate to apply, in interpreting a Quebec Taxation Act provision, the interpretation that had been accorded in Vancouver Metal Arts to the similar federal provision on which the Quebec provision had been modelled, the Court stated (at paras. 46, 48, TaxInterpretations translation):

[T]he legislature … clearly wished to favour a harmonization in this regard between the Quebec and federal tax regimes. An interpretation of TA section 250.3 that differed from that of its federal equivalent in ITA subsection 39(5) would derogate from this legislative objective. …

[I]n tax matters, where the federal and provincial provisions are appreciably in the same form, a presumption of coherence between the two provisions should prevail.

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

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