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On September 17, 2013, after holding special consultations in June and August 2013, the Committee on Public Finance published its conclusions and recommendations on the report of the Expert Committee regarding the future of the Quebec Retirement System (the "D’Amours Report").

Many mining corporations whose activities are located in the Plan Nord territory were recently found in situations where nominations of directors were made through proxy fights or ambush.

On October 17th, 2013, the Supreme Court of Canada released its long-awaited decision in "Castonguay Blasting", commonly referred to as the fly-rock case.

Canada's finance minister unveiled a series of legislative proposals on August 4, 2023 aimed at making significant changes to the flow-through share system, particularly as regards lithium exploration.

On January 19, 2012, the United States Department of Justice ordered the closing down of the "Megaupload.com" Internet site, as well as several other affiliated sites (18 domain names in total), one of the largest file sharing network systems.

Most accountants and lawyers are aware of the fact that a private corporation can pay dividends to its shareholders with no tax impact on them if the dividends are paid out of the capital dividend account.

In recent years, many trusts have been created for tax planning purposes. A trust is a patrimony created by an individual who donates property (the settlor).

Immovables are frequently owned by several co-owners, residential condominiums being one example that naturally comes to mind.

In our December 2009 edition, we informed you of the passing of a new statute, the Canada Not-for-Profit Corporations Act (the "Act"), by the federal Parliament, to replace Part II of the Canada Corporations Act (the "CCA").

One week before the Forum on mining royalties, the government of Quebec released a consultation document to feed the discussions that will take place during this event.

On November 2, 2023, in response to certain controversy, the Canada Revenue Agency ("CRA") sought to clarify the application of the new disclosure rules, in force since June 22, 2023.

A trade-mark is worth much more than the word, image or slogan embodied in it. It serves to distinguish a business and is integral to its reputation.

It is fairly common and in fact recommended, to proceed with a due diligence review of a property before its acquisition.

The Quebec tax system offers a range of tax holidays to attract qualified foreign workers to Quebec: the deduction for foreign researchers, deduction for foreign experts, deduction for foreign specialists, deduction for foreign professors, etc.

The Applicant was worried about the consequences, and the possibility of the public curator's intervention in relation to his son's property, if the Applicant should die or become incapable of acting.

On July 20, 2012, the Supreme Court of British Columbia rendered a judgment that sheds new light on the shareholder nomination process for electing the directors of a business corporation.

In September 2012, we reported that the Supreme Court of British Columbia had rendered a judgment confirming that a corporate policy imposing an advance nomination process for a shareholders’ meeting was reasonable and did not infringe the shareholders' rights relating to the election of the corporation's directors.