3308367 Canada Inc. v. ARQ, 2025 QCCQ 1330

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Summaries

Summary Under

CBCA corporation was validly assessed within 2 years of its dissolution, and to that end need not have been revived within that period

Within two years of the dissolution of the taxpayer pursuant to s. 210(3) of the CBCA, the ARQ assessed the taxpayer to increase a taxable capital...

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Summary Under

a CBCA corporation can be assessed within 2 years of its dissolution – or thereafter, if revived by the ARQ or CRA

The ARQ assessed the taxpayer within two years of the taxpayer’s dissolution pursuant to s. 210(3) of the CBCA. Six days later, and also within...

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