{"id":1347,"date":"2023-08-08T13:21:00","date_gmt":"2023-08-08T17:21:00","guid":{"rendered":"https:\/\/laguerrefiscaliste.ca\/forcing-tax-authorities-to-use-an-alternative-audit-method-is-not-always-the-solution\/"},"modified":"2023-10-16T16:31:16","modified_gmt":"2023-10-16T20:31:16","slug":"forcing-tax-authorities-to-use-an-alternative-audit-method-is-not-always-the-solution","status":"publish","type":"post","link":"https:\/\/laguerrefiscaliste.ca\/en\/forcing-tax-authorities-to-use-an-alternative-audit-method-is-not-always-the-solution\/","title":{"rendered":"Forcing tax authorities to use an alternative audit method is not always the solution"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1347\" class=\"elementor elementor-1347 elementor-556\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd1494 e-con-full e-flex e-con e-parent\" data-id=\"dd1494\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-5712b946 e-con-full e-flex e-con e-child\" data-id=\"5712b946\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-549a73ae e-con-full e-flex e-con e-child\" data-id=\"549a73ae\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3682da19 elementor-widget elementor-widget-image\" data-id=\"3682da19\" data-element_type=\"widget\" data-widget_type=\"image.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-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/laguerrefiscaliste.ca\/en\/home\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"307\" src=\"https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo-recadre.png\" class=\"attachment-large size-large wp-image-1303\" alt=\"\" srcset=\"https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo-recadre.png 899w, https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo-recadre-300x115.png 300w, https:\/\/laguerrefiscaliste.ca\/wp-content\/uploads\/2023\/09\/Laguerre_fiscaliste_logo-recadre-768x295.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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<div class=\"elementor-element elementor-element-78f8dd4b e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"78f8dd4b\" data-element_type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-611c0f9f e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"611c0f9f\" data-element_type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9b523bd e-con-full e-flex e-con e-child\" data-id=\"9b523bd\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1bad1108 e-flex e-con-boxed e-con e-child\" data-id=\"1bad1108\" 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-5f59c6f elementor-align-right elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5f59c6f\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/laguerrefiscaliste.ca\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-mobile-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">514 419-1373<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\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<div class=\"elementor-element elementor-element-fc727ac e-con-full e-flex e-con e-child\" data-id=\"fc727ac\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11eee2ce elementor-align-center elementor-mobile-align-right elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"11eee2ce\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:info@laguerrefiscaliste.ca\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-mail-bulk\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">info@laguerrefiscaliste.ca<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-11747ff9 e-con-full e-flex e-con e-child\" data-id=\"11747ff9\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-10ad32e e-con-full e-flex e-con e-child\" data-id=\"10ad32e\" data-element_type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7715ce14 e-con-full e-flex e-con e-child\" data-id=\"7715ce14\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68ec4c0b elementor-nav-menu__align-end elementor-nav-menu--dropdown-mobile elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"68ec4c0b\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/laguerrefiscaliste.ca\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-nav-menu.min.css\">\t\t\t<nav class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-68ec4c0b\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-477\"><a href=\"https:\/\/laguerrefiscaliste.ca\/services\/\" class=\"elementor-item\">SERVICES<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-476\"><a href=\"https:\/\/laguerrefiscaliste.ca\/equipe\/\" class=\"elementor-item\">TEAM<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-475\"><a href=\"https:\/\/laguerrefiscaliste.ca\/contact\/\" class=\"elementor-item\">CONTACT US<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-478\"><a href=\"https:\/\/laguerrefiscaliste.ca\/a-propos\/\" class=\"elementor-item\">ABOUT US<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-807\"><a href=\"https:\/\/laguerrefiscaliste.ca\/publications\/\" class=\"elementor-item\">PUBLICATIONS<\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-5 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-has-children menu-item-wpml-ls-5-en\"><a title=\"EN\" href=\"http:\/\/laguerrefiscaliste.ca\/en\/\" class=\"elementor-item\"><span class=\"wpml-ls-native\" lang=\"en\">EN<\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item wpml-ls-slot-5 wpml-ls-item wpml-ls-item-fr wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-5-fr\"><a title=\"FR\" href=\"http:\/\/laguerrefiscaliste.ca\/\" class=\"elementor-sub-item\"><span class=\"wpml-ls-native\" lang=\"fr\">FR<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t\t<span class=\"elementor-screen-only\">Menu<\/span>\n\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-68ec4c0b\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-477\"><a href=\"https:\/\/laguerrefiscaliste.ca\/services\/\" class=\"elementor-item\" tabindex=\"-1\">SERVICES<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-476\"><a href=\"https:\/\/laguerrefiscaliste.ca\/equipe\/\" class=\"elementor-item\" tabindex=\"-1\">TEAM<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-475\"><a href=\"https:\/\/laguerrefiscaliste.ca\/contact\/\" class=\"elementor-item\" tabindex=\"-1\">CONTACT US<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-478\"><a href=\"https:\/\/laguerrefiscaliste.ca\/a-propos\/\" class=\"elementor-item\" tabindex=\"-1\">ABOUT US<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-807\"><a href=\"https:\/\/laguerrefiscaliste.ca\/publications\/\" class=\"elementor-item\" tabindex=\"-1\">PUBLICATIONS<\/a><\/li>\n<li class=\"menu-item wpml-ls-slot-5 wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-menu-item wpml-ls-first-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-has-children menu-item-wpml-ls-5-en\"><a title=\"EN\" href=\"http:\/\/laguerrefiscaliste.ca\/en\/\" class=\"elementor-item\" tabindex=\"-1\"><span class=\"wpml-ls-native\" lang=\"en\">EN<\/span><\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item wpml-ls-slot-5 wpml-ls-item wpml-ls-item-fr wpml-ls-menu-item wpml-ls-last-item menu-item-type-wpml_ls_menu_item menu-item-object-wpml_ls_menu_item menu-item-wpml-ls-5-fr\"><a title=\"FR\" href=\"http:\/\/laguerrefiscaliste.ca\/\" class=\"elementor-sub-item\" tabindex=\"-1\"><span class=\"wpml-ls-native\" lang=\"fr\">FR<\/span><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\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<div class=\"elementor-element elementor-element-57a9ba52 e-flex e-con-boxed e-con e-child\" data-id=\"57a9ba52\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-88cacc8 e-con-full e-flex e-con e-child\" data-id=\"88cacc8\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-411be476 e-flex e-con-boxed e-con e-child\" data-id=\"411be476\" 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-25df007c elementor-widget elementor-widget-heading\" data-id=\"25df007c\" data-element_type=\"widget\" data-widget_type=\"heading.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-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .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-5f106b82 e-flex e-con-boxed e-con e-parent\" data-id=\"5f106b82\" 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-6a954417 elementor-widget elementor-widget-heading\" data-id=\"6a954417\" 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\">Forcing tax authorities to use an alternative audit method is not always the solution\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7af39575 elementor-widget elementor-widget-heading\" data-id=\"7af39575\" 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 8, 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b21f579 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7b21f579\" 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 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-block-end:0;flex-grow:1;border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider--element-align-start .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-start .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-start .elementor-divider__element{margin-inline-start:0}.elementor-widget-divider--element-align-end .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-end .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-end .elementor-divider__element{margin-inline-end:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-block-start:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 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-7f03b721 elementor-widget elementor-widget-text-editor\" data-id=\"7f03b721\" 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><span style=\"font-weight: 400;\">Does the presumption of validity of assessment notices apply when the Agence du revenu du Qu\u00e9bec (ARQ) uses alternative methods to determine an individual&#8217;s income and contribution? Read on to find out more about the Alterpay affair.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><strong>To remember, in 30 seconds:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Not cooperating with the CRA during an audit forces the latter to use alternative data sources, such as a shareholder&#8217;s public declarations.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">The CRA used these public statements to issue a notice of assessment.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Alterpay contested the notice of assessment, as the declarations were fictitious (read: exaggerated).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">The court upheld the notice of assessment, on the grounds of Alterpay&#8217;s lack of cooperation, and the lack of &#8220;real&#8221; data this generated.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">When carrying out an audit, it is strongly recommended that you seek advice from a tax lawyer on what you should, and should not, give to revenue agencies.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">  <\/span><\/p>\n<p><strong>A look back at the Alterpay affair<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Alterpay Inc. is a company that operates an electronic payment system similar to PayPal, i.e. it enables the transfer of money from one banking institution to another, including those outside Canada. In 2019, the ARQ is auditing the company&#8217;s annual declarations for fiscal years 2006 to 2009. Alterpay has been very uncooperative, failing to provide the documentation requested by the ARQ in order to proceed with the verification of annual sales figures.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">  Contested alternative method<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The ARQ therefore uses an alternative method for determining income, based on the public declarations of the company&#8217;s sole shareholder. This method enables it to issue a notice of assessment that Alterpay is contesting in court. Alterpay alleges that the presumption of validity cannot apply since ARQ based its determination of the amount of the contributions on fictitious data. The court rejected this argument, stating that ARQ had resorted to this method due to Alterpay&#8217;s lack of cooperation, and that invoking the fiction of data was therefore not sufficient to overturn the presumption.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Final decision<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">As a result, the presumption of validity of assessment notices applies when ARQ uses alternative methods to determine an individual&#8217;s income and contribution, since this method may be necessary when ARQ is faced with a lack of cooperation from an individual.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Good to know<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Alterpay case highlights the application of the presumption of validity of notices of assessment when the ARQ uses alternative methods to determine income. The company&#8217;s lack of cooperation led to the use of public statements by the shareholder. Despite the allegations of fictitious data, the court upheld the notice of assessment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you find yourself in a similar situation, call your favourite tax lawyer!<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <\/span><\/p>\n<p><span style=\"font-weight: 400;\">For all consultation requests: https:\/\/laguerrefiscaliste.ca\/contact<\/span><\/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-3c47abf3 e-flex e-con-boxed e-con e-parent\" data-id=\"3c47abf3\" 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-d1cff9c elementor-widget elementor-widget-heading\" data-id=\"d1cff9c\" 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\">Please share:  <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-372b6a86 elementor-share-buttons--view-icon elementor-share-buttons--shape-circle elementor-share-buttons--align-left elementor-share-buttons--skin-gradient elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"372b6a86\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/laguerrefiscaliste.ca\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-share-buttons.min.css\">\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_facebook\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on facebook\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_twitter\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\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<div class=\"elementor-element elementor-element-2a8af716 e-flex e-con-boxed e-con e-parent\" data-id=\"2a8af716\" 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-730abf3d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"730abf3d\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\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-836e84 elementor-widget elementor-widget-post-navigation\" data-id=\"836e84\" data-element_type=\"widget\" data-widget_type=\"post-navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/laguerrefiscaliste.ca\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-theme-elements.min.css\">\t\t<div class=\"elementor-post-navigation\">\n\t\t\t<div class=\"elementor-post-navigation__prev elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/laguerrefiscaliste.ca\/en\/alternative-verification-method\/\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><i class=\"fa fa-caret-left\" aria-hidden=\"true\"><\/i><span class=\"elementor-screen-only\">Prev<\/span><\/span><span class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--label\">Previous article:  <\/span><span class=\"post-navigation__prev--title\">Alternative verification method<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-post-navigation__next elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/laguerrefiscaliste.ca\/en\/is-your-hobby-taxable-lessons-to-be-learned-from-the-duhamel-affair\/\" rel=\"next\"><span class=\"elementor-post-navigation__link__next\"><span class=\"post-navigation__next--label\">Next article<\/span><span class=\"post-navigation__next--title\">Is your hobby taxable? Lessons to be learned from the Duhamel affair<\/span><\/span><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-next\"><i class=\"fa fa-caret-right\" aria-hidden=\"true\"><\/i><span class=\"elementor-screen-only\">Next<\/span><\/span><\/a>\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-273b713f e-con-full e-flex e-con e-parent\" data-id=\"273b713f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-7efdf525 e-con-full e-flex e-con e-child\" data-id=\"7efdf525\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77fa2bf0 elementor-widget elementor-widget-heading\" data-id=\"77fa2bf0\" 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-2328a34e e-con-full e-flex e-con e-child\" data-id=\"2328a34e\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38c7d054 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"38c7d054\" data-element_type=\"widget\" data-widget_type=\"social-icons.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-social-icons.elementor-grid-0 .elementor-widget-container,.elementor-widget-social-icons.elementor-grid-mobile-0 .elementor-widget-container,.elementor-widget-social-icons.elementor-grid-tablet-0 .elementor-widget-container{line-height:1;font-size:0}.elementor-widget-social-icons:not(.elementor-grid-0):not(.elementor-grid-tablet-0):not(.elementor-grid-mobile-0) .elementor-grid{display:inline-grid}.elementor-widget-social-icons .elementor-grid{grid-column-gap:var(--grid-column-gap,5px);grid-row-gap:var(--grid-row-gap,5px);grid-template-columns:var(--grid-template-columns);justify-content:var(--justify-content,center);justify-items:var(--justify-content,center)}.elementor-icon.elementor-social-icon{font-size:var(--icon-size,25px);line-height:var(--icon-size,25px);width:calc(var(--icon-size, 25px) + 2 * var(--icon-padding, .5em));height:calc(var(--icon-size, 25px) + 2 * var(--icon-padding, .5em))}.elementor-social-icon{--e-social-icon-icon-color:#fff;display:inline-flex;background-color:#69727d;align-items:center;justify-content:center;text-align:center;cursor:pointer}.elementor-social-icon i{color:var(--e-social-icon-icon-color)}.elementor-social-icon svg{fill:var(--e-social-icon-icon-color)}.elementor-social-icon:last-child{margin:0}.elementor-social-icon:hover{opacity:.9;color:#fff}.elementor-social-icon-android{background-color:#a4c639}.elementor-social-icon-apple{background-color:#999}.elementor-social-icon-behance{background-color:#1769ff}.elementor-social-icon-bitbucket{background-color:#205081}.elementor-social-icon-codepen{background-color:#000}.elementor-social-icon-delicious{background-color:#39f}.elementor-social-icon-deviantart{background-color:#05cc47}.elementor-social-icon-digg{background-color:#005be2}.elementor-social-icon-dribbble{background-color:#ea4c89}.elementor-social-icon-elementor{background-color:#d30c5c}.elementor-social-icon-envelope{background-color:#ea4335}.elementor-social-icon-facebook,.elementor-social-icon-facebook-f{background-color:#3b5998}.elementor-social-icon-flickr{background-color:#0063dc}.elementor-social-icon-foursquare{background-color:#2d5be3}.elementor-social-icon-free-code-camp,.elementor-social-icon-freecodecamp{background-color:#006400}.elementor-social-icon-github{background-color:#333}.elementor-social-icon-gitlab{background-color:#e24329}.elementor-social-icon-globe{background-color:#69727d}.elementor-social-icon-google-plus,.elementor-social-icon-google-plus-g{background-color:#dd4b39}.elementor-social-icon-houzz{background-color:#7ac142}.elementor-social-icon-instagram{background-color:#262626}.elementor-social-icon-jsfiddle{background-color:#487aa2}.elementor-social-icon-link{background-color:#818a91}.elementor-social-icon-linkedin,.elementor-social-icon-linkedin-in{background-color:#0077b5}.elementor-social-icon-medium{background-color:#00ab6b}.elementor-social-icon-meetup{background-color:#ec1c40}.elementor-social-icon-mixcloud{background-color:#273a4b}.elementor-social-icon-odnoklassniki{background-color:#f4731c}.elementor-social-icon-pinterest{background-color:#bd081c}.elementor-social-icon-product-hunt{background-color:#da552f}.elementor-social-icon-reddit{background-color:#ff4500}.elementor-social-icon-rss{background-color:#f26522}.elementor-social-icon-shopping-cart{background-color:#4caf50}.elementor-social-icon-skype{background-color:#00aff0}.elementor-social-icon-slideshare{background-color:#0077b5}.elementor-social-icon-snapchat{background-color:#fffc00}.elementor-social-icon-soundcloud{background-color:#f80}.elementor-social-icon-spotify{background-color:#2ebd59}.elementor-social-icon-stack-overflow{background-color:#fe7a15}.elementor-social-icon-steam{background-color:#00adee}.elementor-social-icon-stumbleupon{background-color:#eb4924}.elementor-social-icon-telegram{background-color:#2ca5e0}.elementor-social-icon-threads{background-color:#000}.elementor-social-icon-thumb-tack{background-color:#1aa1d8}.elementor-social-icon-tripadvisor{background-color:#589442}.elementor-social-icon-tumblr{background-color:#35465c}.elementor-social-icon-twitch{background-color:#6441a5}.elementor-social-icon-twitter{background-color:#1da1f2}.elementor-social-icon-viber{background-color:#665cac}.elementor-social-icon-vimeo{background-color:#1ab7ea}.elementor-social-icon-vk{background-color:#45668e}.elementor-social-icon-weibo{background-color:#dd2430}.elementor-social-icon-weixin{background-color:#31a918}.elementor-social-icon-whatsapp{background-color:#25d366}.elementor-social-icon-wordpress{background-color:#21759b}.elementor-social-icon-x-twitter{background-color:#000}.elementor-social-icon-xing{background-color:#026466}.elementor-social-icon-yelp{background-color:#af0606}.elementor-social-icon-youtube{background-color:#cd201f}.elementor-social-icon-500px{background-color:#0099e5}.elementor-shape-rounded .elementor-icon.elementor-social-icon{border-radius:10%}.elementor-shape-circle .elementor-icon.elementor-social-icon{border-radius:50%}<\/style>\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-91304ce\" href=\"https:\/\/www.facebook.com\/LaguerreFiscaliste\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-fcee9c0\" href=\"https:\/\/ca.linkedin.com\/in\/extra-junior-laguerre-0b014b5\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\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-6974f379 elementor-widget elementor-widget-heading\" data-id=\"6974f379\" 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\">\u00a9 All rights reserved : Laguerre fiscaliste<\/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-705624df e-con-full e-flex e-con e-child\" data-id=\"705624df\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-139026e3 elementor-widget elementor-widget-image\" data-id=\"139026e3\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"899\" 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 Forcing tax authorities to use an alternative audit method is not always the solution Extra Junior Laguerre &#8211; August 8, 2023 Does the presumption of validity of assessment notices apply when the Agence du revenu du Qu\u00e9bec (ARQ) uses alternative methods to determine an individual&#8217;s income and contribution? Read on to [&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\/1347"}],"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=1347"}],"version-history":[{"count":1,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1347\/revisions"}],"predecessor-version":[{"id":1352,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/posts\/1347\/revisions\/1352"}],"wp:attachment":[{"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/media?parent=1347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/categories?post=1347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/laguerrefiscaliste.ca\/en\/wp-json\/wp\/v2\/tags?post=1347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}