Publications

On April 28, 2005, the Chambre des notaires du Québec filed a petition to declare unconstitutional and of no force and effect requirements issued by the Canada Revenue Agency (CRA) under sections 231.2 and 231.7 as well as subsection 5 of section 232(1) of the Income Tax Act, R.S.C. 1985, c. 1 (5th (…)

Introduction Remedies for Minority Shareholders Streamlined Regime for Some SMEs Continuance High-low Shares Alienations Affecting Significant Business Activity New Rules Dealing with Corporate Incest Disappearance of the Accounting Test Conclusion

On July 28, 2010, the Tribunal administratif du Québec confirmed a decision of the Régie des rentes du Québec which had refused to register adverse amendments made to a pension plan despite the consent given to the amendments by the sole member of the plan.

On September 23, 2010, the Supreme Court of Canada issued an unanimous judgment in the case of Progressive Homes Ltd. v. Lombard General Insurance Co. of Canada, reversing two lower Court judgments of British Columbia which had concluded that the insurer, Lombard, had no duty to defend the general (…)

Last August 3, the Superior Court of Québec dismissed the motion for authorization to institute a class action filed by Mr. Michel Dell’Aniello against Vivendi Canada Inc. This decision deals with two subjects of interest, namely, unilateral changes made by an employer to the group insurance (…)

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. Disclosure Rules Applicable Prior to the Sale of Additionnal Warranties Attornment of Jurisdiction Clause set Aside in Bankruptcy (…)

On August 25th, the Court of Appeal, for the reasons of Justice Nicholas Kasirer, rendered a significant decision with regard to the duty of care required from ski instructors and the assessment of damages awarded to a victim who developed a serious neurological disorder resulting from a ski (…)

New Developments Concerning Insider Reporting Requirements Revenu Québec Bares its Teeth at Restaurant Owners Planning for the Unavoidable: The Usefulness of Reviewing a Shareholder Agreement's Redemption Provisions in Case of Death Speech is Silver, Silence is Golden... What about (…)

Obviously, as regards the mining industry, Québec will not be the only jurisdiction in which action is expected after the summer break. While the parliamentary commission continues reviewing Bill 79 amending the Mining Act (Québec) , Ottawa is not outdone as the House of Commons must proceed with (…)

Are you planning to carry out a transaction? Does it involve a party that is related to your company? If so, you may be forced to obtain an independent valuation and the approval of your minority shareholders, file a geological report, and disclose detailed information. The costs engendered by these (…)

On July 29, 2010, the Supreme Court of Canada rendered three judgments in which five of the nine judges declared that grievance arbitrators have jurisdiction to decide whether employees who do not have job security and grievance rights under a collective agreement may file grievances based on (…)

On June 2, 2010, the Quebec Court of Appeal confirmed the Superior Court’s decision, which dismissed the insured’s action in warranty against his liability insurer under his home owner’s policy. The insured alleged that the purchasers’ claim for reducing the purchase price due to a hidden defect was (…)