{"id":10936,"date":"2025-10-30T11:56:45","date_gmt":"2025-10-30T15:56:45","guid":{"rendered":"https:\/\/spiegelryan.com\/?p=10936"},"modified":"2026-01-21T11:08:51","modified_gmt":"2026-01-21T16:08:51","slug":"victory-for-corealis-pharma-inc-against-revenu-quebec","status":"publish","type":"post","link":"https:\/\/spiegelryan.com\/en\/2025\/10\/30\/victory-for-corealis-pharma-inc-against-revenu-quebec\/","title":{"rendered":"Victory for Corealis Pharma Inc. against Revenu Quebec"},"content":{"rendered":"<p>The Quebec Court of Appeal recently issued its judgment in <em>Agence du revenu du Quebec v. Pharma Cor\u00e9alis Inc.<\/em>, confirming our client\u2019s entitlement to Quebec tax credits for investments relating to manufacturing and processing equipment.<\/p>\n<p>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\u2019s highest court.<\/p>\n<p>Corealis Pharma Inc. was represented by our partner <a href=\"https:\/\/spiegelryan.com\/en\/lawyer\/jonathan-ethier-taxation-lawyer\/\">Jonathan \u00c9thier<\/a>, both at trial and on appeal, in this dispute against Revenu Quebec.<\/p>\n<p><a href=\"https:\/\/www.canlii.org\/fr\/qc\/qcca\/doc\/2025\/2025qcca1346\/2025qcca1346.pdf\" target=\"_blank\" rel=\"noopener\">Click here<\/a> to read the full decision.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Quebec Court of Appeal recently issued its judgment in Agence du revenu du Quebec v. Pharma Cor\u00e9alis Inc., confirming our client\u2019s 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 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-10936","post","type-post","status-publish","format-standard","hentry","category-taxation-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Victory for Corealis Pharma Inc. against Revenu Quebec - Spiegel Ryan<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/spiegelryan.com\/en\/2025\/10\/30\/victory-for-corealis-pharma-inc-against-revenu-quebec\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Victory for Corealis Pharma Inc. against Revenu Quebec - Spiegel Ryan\" \/>\n<meta property=\"og:description\" content=\"The Quebec Court of Appeal recently issued its judgment in Agence du revenu du Quebec v. Pharma Cor\u00e9alis Inc., confirming our client\u2019s 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. 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