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Quebec Court Rejects ARQ Request to Change Sales Tax Provision in Autonum Assessment

  • Court of Quebec rejects ARQ request to change sales tax provision on which assessment rested
  • ARQ sought to amend pleading to base assessment on different provision
  • Judge found that amendment request did not meet requirements of Quebec Code of Civil Procedure
  • Judge noted significant delays, lack of explanation from ARQ, and conceptual differences in provisions

Source: taxinterpretations.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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