In Hypertec Systèmes inc. v Agence du revenu du Québec, 2025 QCCQ 6704, the taxpayer, the administrative entity for a corporate group, incurred about $1.3 million of professional fees in respect of a shareholder dispute that included a claim for an oppression remedy. The Court held that the expenses were properly deducted and incurred by the corporation on income account even though they related to a shareholder dispute.
Zafar Peer and Marc-Philippe Gagnon “Hypertec: Oversight Expenses Deductible by Corporate Group’s Administrative Entity” Canadian Tax Focus 16:3 (August 2026)
