CONTENTS Part XII.2 Tax Applicable to Trusts: a Potentially Expensive Tax Whichis Often Overlooked Application of the Anti-avoidance Rule in Subsection 83(2.1): Caution Is Required in the Context of the Acquisition of a Private Corporation Revenu Québec to Scrutinize Trusts Directors’ (…)
CONTENTS Some practical advice on the recording of customer phone calls in Quebec Employment placement agencies : who is responsible for the source deductions? What are your recourses if you believe a contract is about to be, or has been, awarded to another bidder? SOME PRACTICAL ADVICE ON (…)
Are you ready? The harmonization of the QST and the GST may considerably impact your business or clients Sale of litigious rights : Beware of the redemption right Determining the purchase price of shares in a shareholder agreement: When “quiconque” (“any person”) (…)
This publication was authored by Luc Thibaudeau, former partner of Lavery and now judge in the Civil Division of the Court of Québec, District of Longueuil. The title of this newsletter gives a good summary of the explanatory notes that serve as an introduction to Bill 14, entitled An Act to amend (…)
The Application for Rectification by the Court Is Not a Cure for all Ills: Prevention is Better than (Attempting!) a Cure Register your Trade-marks! The Importance of Having a Detailed Power of Attorney in the Event of a Person’s Incapacity Effect of a Unanimous (…)
Last Call: Do you have any private corporation shares in your RRSP? Plan Nord: Maximize your business opportunities Can the refusal to sign a non-competition clause constitute a just and sufficient cause for dismissal?
The Trust : An Efficient Asset Protection Tool? Amendments to the Obligations of Employers Hiring Foreign Workers – One Year Later: Are you Ready for Service Canada’s Verification? Did you Know? Trustee’s Tax Liability
Due diligence in leasing Factors examined by the Supreme Court in determining the validity of a municipal bylaw Incorporated employees face new obstacles
Recourses Seeking Rectification Under the New Business Corporations Act You do Business in a Province Other than Quebec: Are You Required to Register Yourself? Resale Prices and Authorized Distributors: A Synopsis France Arms Itself Against Trusts
Defined Benefit Pension Plans : The Temporary Funding Relief Measures will Likely be Extended! A New Statutory Framework for Federal Not-for-profit Organizations Conversion of Debt into Shares by a Corporation in Financial Difficulty; Pay Attention to the Tax Consequences Conflicting (…)
Engaging in Activities as a Dealer or Adviser: Am I Required to Register? A Corporation’s Unanimous Shareholder A greement Now A vailable to its Creditors Invoices of Convenience and Accommodation The Importance of Written Contracts Respecting Intellectual Property or the Art of (…)
Foreign Reporting : A Costly Oversight The Act Respecting the Legal Publicity of Enterprises and Limited Partnerships: We Win, We Lose... Maybe! What Should You Do When Tax Authorities Pay a Visit to Your Client? Beware of Hybrid Sales Transactions Involving Assets and Shares!
The New Act Respecting the Legal Publicity of Enterprises and Trusts New Filing Requirements for Partnerships Requests for Production of Documents by the Tax Authorities Your’re Fired!: The Impact on the Exercise of Stock Options