Agence du revenu du Québec v. Héroux, 2025 QCCA 1167

Case tabs

Summaries

Summary Under

s. 296(2.1) requires the acceptance of late refund claims

The taxpayer, who was not registered for QST purposes, constructed various new rental units in 2014 and 2015. After the expiry of the two-year...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

B(a) does not apply to a non-registrant, and B(b) does not apply to refund claims

The taxpayer, who was not registered for QST purposes, constructed various new rental units in 2014 and 2015. After the expiry of the two-year...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

presumption of coherence between provincial and federal statutes in GST/QST matters

After referring (at para. 42) to the “presumption of coherence between provincial and federal statutes in GST/QST matters,” Hamilton JCA went...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.