www.osler.com/en/resources/regulations/2019/quebec-minister-of-finance-introduces-additional-measures-to-further-counter-aggressive-tax-planning
www.finances.gouv.qc.ca/documents/bulletins/en/BULEN_2019-5-a-b.pdf
www.spiegelsohmer.com/en/2019/08/02/finance-quebec-released-measures-to-deal-with-aggressive-tax-planning/
www.lavery.ca/en/publications/our-publications/3171-revenu-quebec-new-tools-and-penalties-to-fight-against-aggressive-tax-planning.html
www.dwpv.com/en/Insights/Publications/2019/QC-Announces-Expanded-Measures-to-Combat-Aggressive-Tax-Planning