Mecteau – Court of Quebec finds that Monsieur, who worked full-time in Alberta for 17 years, but had a home with “amie” in Quebec, was a Quebec resident

Lavigne JCQ confirmed the assessments made by the ARQ of the taxpayer on the basis that, while working full-time in the Fort McMurray area of Alberta for his 2005 to 2018 taxation years, he resided in Quebec rather than Alberta. While working there, he rented a room at a friend's place along with other visitors but maintained a residence in Bécancour, where his friend [“amie”] stayed. An ARQ analysis of his phone and bank statements indicated that he spent substantial time there. He retired in 2022 and “returned” to Quebec.

In reaching the above conclusion, Lavigne JCQ stated:

… Mr. Mecteau's presence in Quebec was regular, sustained, and recurrent, as he stayed there whenever he was not at work. Conversely, his ties to Alberta were essentially limited to his employment. His absences from Quebec were solely due to his professional obligations and, consequently, were of a temporary nature.

Furthermore, Mr. Mecteau had at all times maintained the intention of returning to live in Quebec and had preserved significant ties there with a friend he referred to as his roommate, with whom he still cohabits.

Neal Armstrong. Summary of Mecteau v. Agence du revenu du Québec, 2026 QCCQ 2466 under s. 2(1).