In a September 23, 2025 French Court of Quebec case, an individual accidentally sold shares, triggering a $67,362 capital gain, while reviewing his stock portfolio on his phone while on pain medicine in the hospital. Realizing his error the next day, he immediately repurchased the shares.

The taxpayer argued that there was no sale of shares as he accidentally pressed the button to confirm the sale. He also argued that, as CRA determined that the capital gain rollover provisions on the disposition of eligible small business corporation shares and acquisition of replacement shares applied, Revenu Québec (RQ) should come to the same conclusion.

Taxpayer loses
The Court found that, although unintentional, the taxpayer sold the shares and therefore realized the capital gain.

The Court further found that RQ’s denial of the rollover provision was correct. It was unclear why CRA allowed the deferral as it is only applicable on the disposition and acquisition of certain CCPC shares. A decision by CRA is not binding on RQ.

ACTION: Selling an asset, even if an accident, can trigger tax consequences.