Autonum, Solutions de financement aux consommateurs inc. v. Agence du revenu du Québec, 2024 QCCQ 1195

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Summaries

Summary Under

ARQ request to change the sales tax provision on which its assessment was founded was rejected

After speaking with counsel for the ARQ about three weeks before the scheduled trial date, the ARQ auditor concluded that Autonun should have been...

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Summary Under

request to change the basis of the ARQ assessments from s. 168(9) to s. 182 (ETA equivalents) was rejected

Three weeks before trial, the ARQ auditor concluded that Autonun should have been assessed pursuant to QSTA s. 318 (similar to ETA s. 182,...

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Summary Under

ss. 182 and 168(9) “are conceptually different and lead to different results”

An ARQ request to change the pleaded basis of the ARQ assessments from the QSTA equivalent of s. 168(9) to that of s. 182 was rejected in light...

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