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ARTICLE · 05 AUGUST 2019

Legal Update: Branches Of A Corporation Are One And The Same

Norton Rose Fulbright Canada LLP
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This decision impacts corporations that have branches in different provinces regardless of where the head office is located.

CanadaLitigation, Mediation & Arbitration
Norton Rose Fulbright Canada LLP
Norton Rose Fulbright Canada LLP
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In a recent unanimous decision of the full bench in 1068754 Alberta Ltd v Quebec (Agence du revenue) (1068754 Alberta Ltd.), the Supreme Court of Canada has upheld Quebec tax officials' authority to demand information from a national bank that operates in multiple provinces including Quebec and Alberta, thereby asserting that different branches of the same corporation are still one legal person.

Unlike other provinces, Quebec collects its own income tax and the requirement to pay taxes depends on the residency of a person (legal or natural). Determining residency can be a complex legal analysis and requires a substantial amount of factual information. In 1068754 Alberta Ltd., Quebec tax officials were determining if a trust, which is a legal person, was a resident of Quebec. For this inquiry, they had to collect information from the national bank and, accordingly, they sent a formal demand letter to the bank location in Calgary because under the federal Bank Act s.

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About Norton Rose Fulbright Canada LLP

Norton Rose Fulbright is a global law firm. We provide the world's preeminent corporations and financial institutions with a full business law service. We have 3800 lawyers and other legal staff based in more than 50 cities across Europe, the United States, Canada, Latin America, Asia, Australia, Africa, the Middle East and Central Asia.

Recognized for our industry focus, we are strong across all the key industry sectors: financial institutions; energy; infrastructure, mining and commodities; transport; technology and innovation; and life sciences and healthcare.

Wherever we are, we operate in accordance with our global business principles of quality, unity and integrity. We aim to provide the highest possible standard of legal service in each of our offices and to maintain that level of quality at every point of contact.

For more information about Norton Rose Fulbright, see nortonrosefulbright.com/legal-notices.

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