Oct. 04, 2019 - In SLFI Group v Canada (2019 FCA 217), the Federal Court of Appeal (FCA) overturned a Tax Court of Canada (TCC) decision and ruled that a group of Canadian mutual funds (Funds) was not required to self-assess GST/HST on funding services provided by a U.S. entity, because these services were...
Canadian Tax Highlights: Québec Ombudsman Lambastes Revenu Québec
The public protector (or ombudsman) is appointed by the Québec National Assembly with the mandate to “intervene . . . whenever [s]he has reasonable cause to believe that a person or group of persons has suffered or may very likely suffer prejudice as the result of an act or omission of a public body.” The public protector enjoys extensive investigatory powers, and her jurisdiction extends to Revenu Québec. The public protector regularly intervenes in audits, collection disputes, file processing, and other disputes with Revenu Québec after receiving complaints from taxpayers. The 2013-14 annual report, tabled on September 18, 2014, made headlines because of its searing indictment of a wide range of audit, collection, and customer service practices in which Revenu Québec officials “use, or in some cases, misuse, conferred powers to claim amounts that threaten the viability of businesses, without properly supporting their conclusions.” This article summarizes the report’s comments on Revenu Québec.
Aug. 22, 2019 - As outlined in our e-communications of May 21, 2019, and August 12, 2019, Québec’s Ministry of Finance has introduced new rules regarding the disclosure of nominee agreements. The new disclosure requirement is relevant to nominee agreements involving one or more parties that are subject to Québec tax...