Patrice Demers in 2004. Photo: Radio-Canada

Enlarge

Patrice Demers in 2004. Photo: Radio-Canada

Unsuccessful by the Supreme Court, the businessman Patrice Demers will ultimately have to pay $ 330,000 to Revenu Québec. The highest court in the country refuses to hear the case of the former boss of Radio X.

Mr. Demers challenged the tax assessments claimed by Revenu Québec for its mismanagement of the late North American Hockey League team, Radio X.

The team owner viewed the players as self-employed and not as employees. For three years, starting in 2006, no withholding tax was deducted from their salary. Radio X ceased operations in 2008.

In 2013, a bailiff attempted to recover the amounts owed. As the company had closed its doors, new notices of assessment were sent to Patrice Demers, the administrator of the radio station and the team of the same name.

He then left his post as CEO and founder of Radio X.

Another defeat

The accountant by training disputed these opinions, saying that he had acted with care and diligence to ensure better risk sharing between the company and the players.

This argument was first rejected by the Court of Appeal in May 2020 which concluded that the chartered accountant by training was rather motivated to reduce the operating costs of the team.

It was then that Patrice Demers appealed to the Supreme Court of Canada to overturn the decision.

The highest court in the country announces, however, that it refuses to hear this application for leave to appeal, which forces the businessman to reimburse the amounts owed.

Me Richard Genereux of Evolex Legal Services represented Patrice Demers in this case, and Me Eric Labbé, from Revenu Québec, acted for the Quebec Revenue Agency.