Although it is not often well-understood in business and tax circles, the Indian Act (the "Act"), coupled with federal and provincial tax laws...

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.

On May 29, 2013 the Minister of Natural Resources introduced Bill 43 to the National Assembly, amending the Mining Act. The Bill must go through all the hoops before being adopted by the National Assembly. - See more at: http://blogueplannord.lavery.ca/en/bill-43-mining-act/#sthash.9nHt5Qqp.dpuf

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).

With climate change continuing to be a topic of concern across the international community, Canada has recently taken another step to support the development of renewable...

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.

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.

On September 12, 2013, in "Payette v. Guay inc.", the Supreme Court of Canada rendered a decision which will be of interest to anyone involved in a transaction for the purchase or sale of assets.

On June 22, 2023, the federal government significantly expanded the reporting requirements for certain so-called avoidance transactions, in particular with respect to termination agreements.

On March 28, 2024, the Department of Finance Canada announced a one-year extension to the 15% Mineral Exploration Tax Credit ("METC") available to investors in flow-through shares.