Tax Bulletin

February 2014

Last year, Revenu Québec launched an audit initiative targeting approximately 1,000 taxpayers with the intention of assessing nominee corporations or agents acting on behalf of owners of commercial buildings on the basis that such corporations were not eligible to make a joint venture election for GST/QST purposes.

Working in collaboration with the Institut de développement urbain (IDU) and with the leadership of the Association de planification financière et fiscale (APFF), as well as its members, Richter asked for these audit practices to be suspended so as to understand the scope of the initiative as it sought a prospective solution and clear government guidance.