Demers v. Agence du revenu du Québec, 2020 QCCA 681

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Summaries

Summary Under

tax advice with clearly flawed factual assumptions did not meet a director’s due diligence defence

The individual appellant (“Demers”) was a director at all relevant times of a corporation that owned and operated a minor professional hockey...

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Summary Under

failure to treat hockey players as employees based on flawed and non-independent legal advice was carelessness that opened up a statute-barred year

The individual taxpayer (Demers) was a director of the owner of the RadioX team, which was a minor professional hockey team. The corporation had...

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