Motter c Agence du revenue du Québec, 2021 QCCA 72, aff’g 2018 QCCQ 3483, found that tenant inducement payments “are not an expense category for the purpose of calculating income from a business or property, nor are they a subcategory of current expenses” (translation by author).
Manjit Singh “Quebec Court of Appeal: TIPs Not a Subset of Current Expenses” Tax for the Owner-Manager 21:2 (April 2021)
