Questions? Call 416-367-4222

The recent Quebec case of Groupe Enico & Archambault v. Revenu Québec, 2013 QCCS 5189 is another case in which a developing duty of care by the CRA to taxpayers is being recognized by the courts in different provinces. The taxpayers were awarded $4 million, including $2 million in punitive damages, for an abusive GST/QST assessment and collection action. While it is becoming accepted law that the CRA has liability to taxpayers for improper actions the case is currently under appeal to the Quebec Court of Appeal.


"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

Get your CRA tax issue solved

Address: Rotfleisch & Samulovitch P.C.
2822 Danforth Avenue Toronto, Ontario M4C 1M1

Punitive Damages Against CRA
CRA Tax Audit Of Loss Carryovers Exceeding $200,000
CRA Tax Audit of Loss Carryovers Exceeding $200,000
Losses On Investment in a small business corporation may be claimed as a business investment loss
An Allowable Business Invesment Loss
Loss On Investment
Will & estate planning: Main Purpose
Toronto Tax Lawyer Commentary on the Tax Considerations of Corporate Financing
Transfer of Property Between Spouses – Mechanics of Attribution Rules
Gift Tax on lottery winnings