| Fortunately, contracts in Quebec are dependent of the Civil Code. Terms of service match the definition of a contract. I am eager to see if such practices by any level of government will pass the test of tribunals and current jurisprudence. Excerpts :
1458 Every person has a duty to honour his contractual undertakings.
Where he fails in this duty, he is liable for any bodily, moral or material injury he causes to the other contracting party and is bound to make reparation for the injury; neither he nor the other party may in such a case avoid the rules governing contractual liability by opting for rules that would be more favourable to them. https://www.legisquebec.gouv.qc.ca/en/document/cs/CCQ-1991?l... 1474 A person may not exclude or limit his liability for material injury caused to another through an intentional or gross fault; a gross fault is a fault which shows gross recklessness, gross carelessness or gross negligence.
He may not in any way exclude or limit his liability for bodily or moral injury caused to another. 1475 A notice, whether posted or not, stipulating the exclusion or limitation of the obligation to make reparation for injury resulting from the nonperformance of a contractual obligation has effect, with respect to the creditor, only if the party who invokes the notice proves that the other party was aware of its existence at the time the contract was formed. 1476 A person may not by way of a notice exclude or limit his obligation to make reparation with respect to third persons; such a notice may, however, constitute disclosure of a danger 1477 The assumption of risk by the victim, although it may be considered imprudent having regard to the circumstances, does not entail renunciation of his remedy against the author of the injury. https://www.legisquebec.gouv.qc.ca/en/document/cs/CCQ-1991?l... |
I don't think that the CRA is subject to Quebec law, and believe that the CRA may exercise sovereign immunity, though I'm not sure that it has done so in the past.