[matbilodeau]

That's where 3149 would come in. Maybe even 3150 if you have "ID theft" insurance.

3149. Québec authorities also have jurisdiction to hear an action based on a consumer contract or a contract of employment if the consumer or worker has his domicile or residence in Québec; the waiver of such jurisdiction by the consumer or worker may not be set up against him.

3150. Québec authorities also have jurisdiction to hear an action based on a contract of insurance where the holder, the insured or the beneficiary of the contract is domiciled or resident in Québec, the contract covers an insurable interest situated in Québec or the loss took place in Québec.

https://www.legisquebec.gouv.qc.ca/en/document/cs/CCQ-1991?l...

[brasic]

Why would the TOS of a site operated by a national government agency qualify as a “consumer contract or a contract of employment”? And why would a provincial law constrain the actions of the federal government?

https://en.m.wikipedia.org/wiki/Paramountcy_(Canada)

As GP noted, sovereign immunity might be relevant here.

[matbilodeau]

Thankfully , the Civil Code also contains definitions for contracts So here we are dealing with an contract of adhesion (terms being imposed by CRA).

Here's an interesting case that may enlighten, however it was approached as a consumer contract because it was not onerous. https://www.canlii.org/en/qc/qccs/doc/2011/2011qccs1506/2011...

How onerous is it to be forced to use CRA online services ? Are the taxes you pay considered onerous ? Are the CRA TOS considered an adhesion contract ?

This should really be tested by by the justice system rather than enthusiasts on a discussion forum. However, since we're all governed by such laws, it's never a loss to spend time on learning about them, especially physics.

1378. A contract is an agreement of wills by which one or several persons obligate themselves to one or several other persons to perform a prestation. Contracts may be divided into contracts of adhesion and contracts by mutual agreement, synallagmatic and unilateral contracts, onerous and gratuitous contracts, commutative and aleatory contracts, and contracts of instantaneous performance or of successive performance; they may also be consumer contracts.

1379. A contract of adhesion is a contract in which the essential stipulations were imposed or drawn up by one of the parties, on his behalf or upon his instructions, and were not negotiable. Any contract that is not a contract of adhesion is a contract by mutual agreement.

1384. A consumer contract is a contract whose field of application is delimited by legislation respecting consumer protection whereby one of the parties, being a natural person, the consumer, acquires, leases, borrows or obtains in any other manner, for personal, family or domestic purposes, property or services from the other party, who offers such property or services as part of an enterprise which he carries on.