2014 QCCQ 5854, 2014 QCCQ 5854
Opinion
Agence du revenu du Québec c. Wang 2014 QCCQ 5854 COURT OF QUÉBEC (Civil Division) C A N A D A PROVINCE OF QUEBEC DISTRICT OF LONGUEUIL N o : 505-02-037741-141 DATE : June 16, 2014 prESided by the honourable Claude laporte, j.c.q. L'AGENCE DU REVENU DU QUÉBEC Plaintiff v. ZHI QUANG WANG Defendant ORDER PURSUANT TO
ARTICLE 39.2 TAA [ 1 ] The Court having before it a motion to compel the defendant to provide the Plaintiff with the documents and information indicated in the formal demand dated February 21, 2014, exhibit P-1 ; [ 2 ] GIVEN articles 39 and 39.2 of the Tax Administration Act (RSQ,
chapter A-6.002 ); [ 3 ] CONSIDERING the formal demand from Revenu Québec dated February 21, 2014; [ 4 ] CONSIDERING that professional secrecy as defined in articles 46 to 53.1 of the Tax Administration Act (RSQ,
chapter A- 6.002 ) cannot be invoked by the defendant in the present matter; FOR THESE REASONS: [ 5 ] ORDERS defendant ZHI QUANG WANG to provide Plaintiff, to the attention of Diane Leduc, collection agent , 4, Place- Laval, office 500, Laval (Québec) H7N 5Y3, sector L461P5, within a delay of 10 days following the service of the present order, with the following documents, information and declarations with regards to 9203-4750 Québec inc. (Le Buffet Chinois Wan Fu) : - A statement explaining what has happened to the company’s property (accounts receivable, equipment, rolling stock, real estate, etc.) If the assets have been sold, enclose a statement of liquidation; - The names and addresses of the financial institutions with which the company does or did business; - The names and addresses of other creditors that have and had liens on the company’s assets; - The date on which the company ceased its activities;
- The mandate authorizing an administrator to proceed with the liquidation of property; - The cheques that have been used to distribute the proceeds of the liquidation of the assets; - The statement concerning the distribution of the proceeds of the liquidation; [ 6 ] THE WHOLE without costs . CLAUDE LAPORTE, J.C.Q.
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