{"id":1338,"date":"2023-08-29T13:32:00","date_gmt":"2023-08-29T17:32:00","guid":{"rendered":"https:\/\/laguerrefiscaliste.ca\/the-chenel-affair-many-luxuries-and-a-small-declared-salary-beware\/"},"modified":"2023-10-16T16:31:09","modified_gmt":"2023-10-16T20:31:09","slug":"the-chenel-affair-many-luxuries-and-a-small-declared-salary-beware","status":"publish","type":"post","link":"https:\/\/laguerrefiscaliste.ca\/en\/the-chenel-affair-many-luxuries-and-a-small-declared-salary-beware\/","title":{"rendered":"The Chenel affair: many luxuries and a small declared salary&#8230; beware!"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1338\" class=\"elementor elementor-1338 elementor-579\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f5be453 e-con-full e-flex e-con e-parent\" data-id=\"4f5be453\" data-element_type=\"container\" 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.elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">PUBLICATIONS<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2192534e e-flex e-con-boxed e-con e-parent\" data-id=\"2192534e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e83968c elementor-widget elementor-widget-heading\" data-id=\"4e83968c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Chenel affair: many luxuries and a small declared salary... beware!<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76e8f718 elementor-widget elementor-widget-heading\" data-id=\"76e8f718\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Extra Junior Laguerre - August 29, 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ba314e8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5ba314e8\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 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100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18eaf062 elementor-widget elementor-widget-text-editor\" data-id=\"18eaf062\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p class=\"p1\" style=\"text-align: left;\">Can the Minist\u00e8re du Revenu use the combined net worth method to determine a cash taxpayer&#8217;s contributions and unreported income?<\/p>\n<p class=\"p1\"><strong>To remember, in 30 seconds:<\/strong><\/p>\n<p class=\"p1\">If declared assets do not match declared income (for example, owning luxury goods despite a low declared salary), this may lead to an audit by the tax authorities.<\/p>\n<p class=\"p1\">Using the net worth method, they estimate the income that should have been declared, which determines the additional taxes payable.<\/p>\n<p class=\"p1\"><strong>A look back at the Chenel affair<\/strong><\/p>\n<p class=\"p1\">Jean-Pierre Chenel is an employee and shareholder of Ma\u00e7onnerie Jean-Pierre Chenel inc. He paid himself and his wife salaries of less than $20,000 for the 1995, 1996 and 1997 tax years. However, the spouses&#8217; standard of living clearly exceeds the salary they receive, as Mr. bought a Corvette and a Cadillac in 1994.<\/p>\n<p class=\"p1\"><strong>Alternative verification method<\/strong><\/p>\n<p class=\"p1\">The Agence du revenu de Qu\u00e9bec (ARQ) is seized of the case, conducts a tax audit and issues a new notice of assessment using the alternative combined net worth method. This method takes the couple&#8217;s income into account, and aims to establish a more realistic sum than that proposed by a taxpayer when filling out his or her tax return.<\/p>\n<p class=\"p1\"><strong>Opposition to notices of assessment<\/strong><\/p>\n<p class=\"p1\">Mr Chenel objects to the new assessment notices, while the court upholds the new assessment notices. The court reasoned that the tax return is a &#8220;transparency-based system,&#8221; and as such, &#8220;the taxpayer has a duty of care. The Minist\u00e8re du Revenu therefore has a duty to intervene when it has reason to believe that a taxpayer is abusing this system. Although the net worth method is arbitrary and &#8220;sometimes inaccurate and riddled with loopholes,&#8221; it has proven its worth and legitimacy when a taxpayer refuses to cooperate or uses the family unit to hide the extent of his assets.<\/p>\n<p class=\"p1\"><strong>Conclusion of the case<\/strong><\/p>\n<p class=\"p1\">As a result, the Department of Revenue can use the combined net worth method to assess a taxpayer and to determine a taxpayer&#8217;s undeclared income, because the method is legitimate and provides tax information in the event of abuse of the self-declaration system.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e9c3cb9 e-flex e-con-boxed e-con e-parent\" data-id=\"e9c3cb9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b987a4b elementor-widget elementor-widget-heading\" data-id=\"b987a4b\" 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data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-23431ef6 e-con-full e-flex e-con e-child\" data-id=\"23431ef6\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-163284b5 elementor-widget elementor-widget-heading\" data-id=\"163284b5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">255 Saint-Jacques Street, Montreal, Quebec, H2Y 1M6<br>\n(514) 419-1373<br>\ninfo@laguerrefiscaliste.ca<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48fef227 e-con-full e-flex e-con e-child\" data-id=\"48fef227\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f264a7d elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget 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height=\"378\" src=\"https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo_rev-1.png\" class=\"attachment-full size-full wp-image-1302\" alt=\"\" srcset=\"https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo_rev-1.png 899w, https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo_rev-1-300x126.png 300w, https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo_rev-1-768x323.png 768w\" sizes=\"(max-width: 899px) 100vw, 899px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>514 419-1373 info@laguerrefiscaliste.ca PUBLICATIONS The Chenel affair: many luxuries and a small declared salary&#8230; beware! Extra Junior Laguerre &#8211; August 29, 2023 Can the Minist\u00e8re du Revenu use the combined net worth method to determine a cash taxpayer&#8217;s contributions and unreported income? To remember, in 30 seconds: If declared assets do not match declared income [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1338"}],"collection":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/comments?post=1338"}],"version-history":[{"count":1,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1338\/revisions"}],"predecessor-version":[{"id":1345,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1338\/revisions\/1345"}],"wp:attachment":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/media?parent=1338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/categories?post=1338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/tags?post=1338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}