Dunne v. Quebec (Deputy Minister of Revenue), 2007 DTC 5248, 2007 SCC 19, [2007] 1 SCR 853 -- summary under Paragraph 96(1.1)(b)

By services, 19 June, 2025

The equivalent under the Taxation Act (Quebec) of s. 96(1.1) subjected the taxpayer to Quebec income tax on retiring allowances received by him from a professional partnership of which he had been a member and which carried on business in Quebec notwithstanding that he had never worked in Quebec.

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retiring allowance to retired accounting partner included under Quebec equivalent of s. 96(1.1) notwithstanding not having worked in Quebed
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