Architects In Quebec: Incorporation And Practicing Within A Limited Liability Partnership

Since June 21, 2012, architects in Quebec have been permitted by legislation to practice their profession within a joint stock company or a limited liability partnership (LLP), just as lawyers, notaries, accountants, physicians, dentists, pharmacists and other professionals can. Professionals have been able to incorporate themselves or carry out their professional activities within limited liability partnerships since the Professional Code was amended in 2001 to enable various professional orders in Quebec to adopt regulations for that purpose, which vary from order to order. This legal update explains the legal and tax advantages that are now available to architects and, more generally, certain other professionals.