PROVINCIAL AND TERRITORIAL TAXATION - Quebec - Income tax - Computation of income - Taxable benefit - Income from employment or office

Law360 Canada ( November 17, 2022, 3:37 PM EST) -- Appeal by Des Groseillers and BMTC Group Inc. from a judgment of the Quebec Court of Appeal that set aside the trial judgment regarding tax assessment of Des Groseillers’ income. Des Groseillers had been granted stock options by his employer. The Court of Appeal found no conflict between sections 50 and 422 of the Quebec Taxation Act....