Case information
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41892
Paul Gagné, et al. v. Agence du revenu du Québec
(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) |
|---|---|---|
| 2026-01-30 | Close file on Leave | |
| 2026-01-08 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2026-01-08 | Judgment on leave sent to the parties | |
| 2026-01-08 |
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 500-09-030560-239, 2025 QCCA 590, dated May 12, 2025, is dismissed with costs. Dismissed, with costs |
|
| 2025-12-08 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2025-11-26 | Notice of name, (Letter Form), (Printed version due on 2025-12-03) | Paul Gagné |
| 2025-11-20 |
Correspondence received from, (Letter Form), Letter to the Registrar Missing Proof of Service , (Printed version due on 2025-11-27) |
Paul Gagné |
| 2025-08-19 | Applicant's reply to respondent's argument, (Letter Form), Completed on: 2025-08-20, (Printed version filed on 2025-08-21) | Paul Gagné |
| 2025-08-12 | Certificate (on limitations to public access), (Letter Form), (Printed version filed on 2025-08-14) | Agence du revenu du Québec |
| 2025-08-12 | Notice of name, (Letter Form), (Printed version filed on 2025-08-14) | Agence du revenu du Québec |
| 2025-08-12 | Respondent's response on the application for leave to appeal, (Letter Form), Completed on: 2025-08-13, (Printed version filed on 2025-08-14) | Agence du revenu du Québec |
| 2025-07-11 | Letter advising parties of an incomplete application for leave to appeal, FILE OPENED; | |
| 2025-07-10 | Certificate (on limitations to public access), (Letter Form), 23A;, (Printed version filed on 2025-07-15) | Paul Gagné |
| 2025-07-10 |
Application for leave to appeal, (Book Form), Missing: -Signature on the memorandum of arguments (rec'd 2025-07-15) -Proof of service (rec'd 2025-07-15); Amended Application (Rec'd 2025-11-20) , Completed on: 2025-08-20, (Printed version filed on 2025-07-15) |
Paul Gagné |
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 |
|---|---|---|
| Gagné, Paul | Applicant | Active |
| TIP Investment Advisors Ltd. | Applicant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Agence du revenu du Québec | Respondent | Active |
Counsel
Party: Gagné, Paul
Counsel
1241 Dagenais Blvd. West
Laval, Quebec
H7L 0A5
Telephone: (514) 360-1380 Ext: 203
FAX: (450) 975-8171
Email: jfbriere@gouletbriere.com
Party: TIP Investment Advisors Ltd.
Counsel
1241 Dagenais Blvd. West
Laval, Quebec
H7L 0A5
Telephone: (514) 360-1380 Ext: 203
FAX: (450) 975-8171
Email: jfbriere@gouletbriere.com
Party: Agence du revenu du Québec
Counsel
Véronique Verville
3 Complexe Desjardins
Sector D221LC
Montreal, Quebec
H5B 1A7
Telephone: (514) 287-8259
FAX: (514) 287-5348
Email: stela.alivodej@revenuquebec.ca
Summary
Keywords
Taxation — Procedure — Setting down matter for trial and judgment — Delays — Impossibility in fact to act within the time limit — Errors and omissions of counsel — Does the application for leave to appeal raise issues of public importance?
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.
The applicant, Mr. Gagné, and his company are appealing assessments issued by Revenu Québec for the 1996–2002 tax years. After years of adjournments and delays, the matters should have been set down for trial and judgment in 2021, yet that deadline was not met. Later, in 2022, Mr. Gagné filed applications seeking relief from the consequences of missing the 2021 deadline. The Court of Québec dismissed Mr. Gagné’s applications, finding that he had not demonstrated an impossibility to act within the prescribed timelines. Concluding that no reviewable error had been made, the Court of Appeal dismissed Mr. Gagné’s appeal.
Lower court rulings
Applications to be relieved of the consequences of failing to set matters down for trial and judgment and for an extension of time dismissed
Motions for fresh evidence granted; Appeal dismissed
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