The Vehicle: Personal vs. Professional Use

In a recent decision¹, the Quebec Court clarified what constitutes personal use of a vehicle, as well as the principle of presumed validity applied to tax assessments.

Summary of Facts

Marc-André Lagacé, president and shareholder of a construction company, is in dispute with Revenu Québec (hereinafter: "RQ") regarding the use of his company vehicle. He uses this vehicle to commute to his workplace, the company offices, and various construction sites. The RQ classifies these trips, particularly those between his home and the sites, as personal use, justifying an increase in his tax assessment. Mr. Lagacé contests this interpretation, arguing that these trips are intrinsically linked to his professional duties and necessary for the performance of his work.