Case information
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37172
9162-4676 Québec inc. v. Agence du revenu du Québec, et al.
(Quebec) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2017-04-27 | Close file on Leave | |
| 2017-04-27 | Correspondence (sent by the Court) to, all parties, re: cover letter and certificate of taxation | |
| 2017-04-27 | Certificate of taxation issued to, Me Pierre Landry | |
| 2017-04-27 | Decision on the bill of costs, in the amount of $1,651.78, Reg | |
| 2017-04-27 | Submission of the bill of costs, Reg | |
| 2017-04-07 | Bill of costs, Completed on: 2017-04-07 | Agence du revenu du Québec |
| 2016-11-25 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2016-11-25 | Judgment on leave sent to the parties | |
| 2016-11-24 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Court of Appeal of Quebec (Montréal), Number 500-10-005738-149, 2016 QCCA 962, dated June 3, 2016, is dismissed with costs. Dismissed, with costs |
|
| 2016-10-31 | All materials on application for leave submitted to the Judges, CJ Wa Ga | |
| 2016-10-05 | Certificate (on limitations to public access) | Agence du revenu du Québec |
| 2016-10-05 | Respondent's response on the application for leave to appeal, Completed on: 2016-10-05 | Agence du revenu du Québec |
| 2016-09-06 | Letter acknowledging receipt of a complete application for leave to appeal, File opened on 2016-09-06 | |
| 2016-09-02 | Certificate (on limitations to public access) | 9162-4676 Québec inc. |
| 2016-09-02 | Notice of name | 9162-4676 Québec inc. |
| 2016-09-02 | Application for leave to appeal, (4 volumes), Completed on: 2016-09-02 | 9162-4676 Québec inc. |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| 9162-4676 Québec inc. | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Agence du revenu du Québec | Respondent | Active |
| Boudjema, Salim | Respondent | Active |
| Gilles Michaud, in his capacity as presiding justice of peace | Respondent | Active |
Counsel
Party: 9162-4676 Québec inc.
Counsel
1, Place Ville-Marie
40e étage
Montréal, Quebec
H3B 4M4
Telephone: (514) 871-1522
FAX: (514) 871-8977
Email: pfrere@lavery.ca
Agent
1565 Carling Avenue
4th Floor
Ottawa, Ontario
K1Z 8R1
Telephone: (613) 236-9442
FAX: (613) 236-7942
Email: plepsoe@lmrlawyers.com
Party: Agence du revenu du Québec
Counsel
Bureau 920, Secteur MJ0901
393, rue Saint-Jacques
Montréal, Quebec
H2Y 1N9
Telephone: (514) 287-3116
FAX: (514) 285-4121
Email: shura.abdulhaq@revenuquebec.ca
Agent
111, rue Champlain
Gatineau, Quebec
J8X 3R1
Telephone: (819) 503-2178
FAX: (819) 771-5397
Email: p.landry@noelassocies.com
Party: Boudjema, Salim
Counsel
Bureau 920, Secteur MJ0901
393, rue Saint-Jacques
Montréal, Quebec
H2Y 1N9
Telephone: (514) 287-3116
FAX: (514) 285-4121
Email: shura.abdulhaq@revenuquebec.ca
Agent
111, rue Champlain
Gatineau, Quebec
J8X 3R1
Telephone: (819) 503-2178
FAX: (819) 771-5397
Email: p.landry@noelassocies.com
Party: Gilles Michaud, in his capacity as presiding justice of peace
This party is not represented by counsel.
Summary
Keywords
None.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Administrative law – Judicial review – Search warrants – Failure to disclose facts – Validity of warrant – Whether Court of Appeal erred in finding that omissions from informations laid to obtain search warrants did not affect process of judicial authorization of warrants – Whether Court of Appeal erred in considering application for judicial review from perspective of sufficiency of grounds alleged in informations.
In 2012, the respondent Agence du revenu du Québec (“ARQ”) investigated 9162 4676 Québec inc., which operated, inter alia, under the name Placements Trimax (“Trimax”). As a result of the audit, the ARQ believed that Trimax was at the centre of an [TRANSLATION] “accommodation scheme” in which companies provided false invoices that Trimax used to illegally claim an input tax refund and an input tax credit. The acts in question allegedly occurred between April 1, 2008 and April 30, 2011 and supported a claim for $802,407.41. The ARQ therefore issued notices of assessment, which it confirmed despite meetings held by the parties during which Trimax disputed the allegations.
In November 2013, the ARQ obtained search warrants against Trimax, which were executed at its establishments, at its accountants’ establishments and at its lawyers’ offices.
Trimax applied to the Superior Court to have the warrants quashed. It argued, inter alia, that the informant’s grounds omitted details about the meetings and the documents it had submitted during a reaudit and that the informant had failed to disclose two affidavits signed by Trimax’s subcontractors and clients that allegedly had the effect of undermining the credibility of the accommodation scheme theory. The Superior Court dismissed the motion for judicial review, and the Court of Appeal affirmed the decision in part.
Lower court rulings
Superior Court of Quebec
2014 QCCS 6666, 500-36-007024-139
Motion for judicial review and order to return seized property dismissed
Court of Appeal of Quebec (Montréal)
2016 QCCA 962, 500-10-005738-149
Appeal allowed in part; motion for judicial review allowed in part; search warrant quashed
Filed documents
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
Downloadable PDFs
Not available
Related links
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
Downloadable PDFs
Not available
Related links
The condensed books of the appellant, the respondent and the intervener will be posted here upon receipt of the electronic version, 2 days prior to the scheduled appeal hearing. You may also obtain copies of condensed books by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a condensed book or want permission to use a condensed book, please contact the author of the condensed book directly. Their contact information appears on the first page of each condensed book.
Downloadable PDFs
Not available