Uber was challenging Revenu Québec’s search warrants that led to the May 2015 seizure of its financial data.
In a 55-page judgment delivered Wednesday, Justice Guy Cournoyer concluded that based on the facts presented the seizure of data was justified because Uber had committed the alleged tax offenses.
Justice Cournoyer goes much further in his analysis saying that Uber is doing taxi transportation within the meaning of the law. He also says that the Act Respecting Taxi Transportation Services clearly states that taxi transportation services must be authorized by a permit.
Since Uber is a taxi service, it must not only comply with regulatory requirements but also has tax obligations, hence the issuance of search warrants.
Justice Cournoyer is also extremely critical of the Uber’s behaviour at the time of the search when an attempt was made to erase company data remotely, which he said was an important factor in his decision.