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The Quebec Court of Appeal recently issued its judgment in Agence du revenu du Quebec v. Pharma Coréalis Inc., confirming our client’s entitlement to Quebec tax credits for investments relating to manufacturing and processing equipment.

The decision provides valuable insights into the legal concept of sale, contractual analysis, and the notion of movable accession. It stands out as a landmark tax law decision rendered by Quebec’s highest court.

Corealis Pharma Inc. was represented by our partner Jonathan Éthier, both at trial and on appeal, in this dispute against Revenu Quebec.

Click here to read the full decision.