Law in Quebec

News about Quebec legal developments


Revenue Quebec can issue demand letters to third parties outside of the province

The Quebec Court of Appeal has ruled the province’s tax authority can issue demand letters and request the disclosure of financial information from third parties outside the province to determine whether a taxpayer is subject to the province’s tax laws.

The precedent-setting ruling will potentially have a substantial impact as it is widely expected to spur Revenue Quebec to issue more demand letters to third parties outside the province even though questions remain over the scope of the ruling, tax lawyers say.

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This story was originally published in The Lawyer’s Daily.



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Law in Quebec
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