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Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 25
CONTENTSInter Vivos discretionary trusts are still relevantA matter of trusts : review of the most frequent pitfallsINTER VIVOS DISCRETIONARY TRUSTS ARE STILL RELEVANTEmmanuel Sala and Luc Pariseau Although the 2014 federal Budget Plan restricted some family tax planning measures involving inter (…)
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Legal newsletter for business entrepreneurs and executives, Number 22
SOMMAIRE GST/QST Election: Get Ready for 2015 “Laying Yourself Bare” to Get the Best Insurance Coverage! Clear Communication Between the Client and the Insurance Broker: The Key to Success GST/QST Election: Get Ready for 2015Carolyne Corbeil and Emmanuel Sala Generally, certain (…)
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Processing Users Complaints in Health Institutions : the Court of Appeal Confirms that the 45-Day Time Limit Is Not Mandatory
In an unanimous decision dated September 4, 20141 , the Court of Appeal confirmed that the 45-day time limit under the Act Respecting Health Services and Social Services2 (ARHSSS) to allow the medical examiner and the local service quality and complaints commissioner to process a user complaint is (…)
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Hiding environmental reports: a risky business!
A recent decision of the Ontario Court of Appeal clearly illustrates the kinds of problems caused by site contamination at a shopping centre. The case should be of interest to anyone who works on commercial transactions. If there is something to be learned from this story, it is that you need to (…)
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Notice to employers under federal jurisdiction: amendments to the Canada Labour Code will take effect on October 31, 2014
On December 12, 2013, A second act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures1 (“Bill C-4”) received royal assent. Bill C-4, which consists of more than 300 pages, proposes a significant number of legal amendments, some of which relate to (…)
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A pregnant worker’s right to benefits in the event of preventive withdrawal pursuant to section 36 of the AROHS does not apply to a business under federal jurisdiction: Éthier v. Commission des lésions professionnelles
This decision of the Superior Court of Québec addresses a pregnant worker’s right to preventive withdrawal where said worker is employed by a business under federal jurisdiction.1 In this case, questions of constitutional jurisdiction were raised and the Superior Court confirmed that article 36 of (…)
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The Asphalte Desjardins matter: the Supreme Court of Canada overturns the decision of the Québec Court of Appeal
On July 25, 2014, the Supreme Court of Canada rendered its decision inQuébec (Commission des normes du travail) v. Asphalte Desjardins inc.1 In this ruling, which overturned a judgment by the Québec Court of Appeal,2 the Supreme Court concluded that an employer who receives notice of termination (…)
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Right to refuse to work and preventive withdrawal: the Dionne v. Commission scolaire des Patriotes case
In Québec, the objective of the Act Respecting Occupational Health and Safety1 (the “Act”) is the elimination, at the source, of dangers to the health, safety and physical well-being of workers. Recently, the Supreme Court of Canada rendered a decision in the Dionne v. Commission scolaire des (…)
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Supreme Court of Canada Ruling in Tsilhqot’in: Aboriginal Title and the Common Law
On June 26, 2014, the Supreme Court of Canada rendered a decision confirming aboriginal title to approximately five percent of the Tsilhqot’in First Nation’s traditional territory in British Columbia. This decision is very significant because it marks the first time a ruling defines aboriginal title (…)
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The Wal-Mart Decision: The Supreme Court of Canada confirms that the collective dismissal of the employees of the Jonquière establishment constituted an illegal change in their conditions of employment under section 59 of the Labour Code[1]
THE FACTSWal-Mart Canada Corporation (hereinafter “Wal-Mart”) opened its Jonquière establishment in 2001. After the United Food and Commercial Workers, local 503 (hereinafter the “Union”), was certified to represent the employees in 2004, negotiations were initiated in view of concluding a first (…)
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Serious breaches of the duty of loyalty by a human resources employee – Dismissal upheld by the C.R.T.
The Commission des relations du travail, both in its initial decision and on review, dismissed the complaints challenging the dismissal of an employee despite the absence of prior disciplinary measures. The complainant, who was hired in April 2011, held a position as an administration technician for (…)
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Budget 2014-2015 : The Quebec Government reduces the mining exploration tax incentives
As part of the June 4, 2014 Budget Speech, the Quebec Government announced an immediate 20% reduction in the rates of some business tax credits. The mining exploration tax incentives in Quebec did not escape this reduction.Flow-through share regimeThe flow-through share regime currently allows (…)
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Self-evaluation process of financial institutions regarding the Sound Commercial Practices Guideline: What is the objective and what will be the impacts?
The Sound Commercial Practices Guideline (the “Guideline”) published by the Autorité des marchés financiers (the “AMF”) in June 2013 and intended for insurers of persons or damages, holding companies controlled by an insurer, trust and savings companies or financial services (…)