I. Introduction
This Guide provides non-Canadians with an introduction to the
laws and regulations that affect the conduct of business in the
province of Quebec. Because of Canada's federal structure, the
authority to make laws and regulations is divided between the
federal and provincial governments by the Canadian Constitution,
although in some areas of shared jurisdiction, both federal and
provincial laws may apply.
For reasons rooted in history, Canada has two legal traditions,
the civil law tradition of codified law in the province of Quebec,
and the common law tradition of judge-made law in the other
provinces of Canada. The province of Quebec, as Canada's only
province whose majority population is French speaking, has also
adopted the Charter of the French Language making French
the official language of Quebec. Quebec also collects its own
income taxes and has shared jurisdiction with the federal
government over immigration to Quebec.