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  • Article

    The Difference Between A Cryptocurrency And A Crypto Commodity

    When bitcoin peaked at almost US$20,000 in late 2017 and cryptocurrencies came to the forefront of global news, much speculation and consideration was given to viability, growth and the future of cryptocurrencies.
    CanadaTax
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    Will Quebec's Ultimate Beneficiary Register Be Delayed And Non-Public?

    It is important for our clients/ friends to continue to prepare for the upcoming in-force date of March 31, 2023, that was announced by Quebec for the filing thereafter with the Quebec...
    CanadaCorporate/Commercial Law
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    When Can A Quebec Court Overlook An "Entire Agreement Clause"?

    The parties negotiated a complex contract, later amended.
    CanadaLitigation, Mediation & Arbitration
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    Vendors, Should You Disclose All Known Facts, Including Those That May Influence The Decision Of The Purchaser, Even If They Do Not Relate To The Property Sold?

    The vendor of a property must disclose to the purchaser all facts known to the vendor or that are likely to influence the decision of the purchaser ...
    CanadaReal Estate and Construction
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    The End Of A Shareholder's Corporate Duties And The End Of Suretyship: An Illustration

    In June 2015, Location, a tool rental company, opened an account for the benefit of a company with which it was doing business, Boréalia
    CanadaCorporate/Commercial Law
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    Quebec's New Account Declaration To More Easily Deal With Certain Co-Owned Accounts

    Quebec's new Act respecting remittance of deposits of money to account co-holders who are spouses or former spouses (also known as the Remittance of Deposits Act)...
    CanadaFinance and Banking
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    Estimative Assessments And Prescription: Recent Developments

    The recent decision in 6075240 Canada Inc. v. Canada[1] brings developments to prescription in matters of taxation.
    CanadaTax
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    TCC Curtails SBD Multiplication

    In Jencal Holdings Ltd. v. The Queen, the TCC applied the deemed association rule in subsection 256(2.1) to force the corporations involved to share the $500,000 business limit because tax reduction was held to be...
    CanadaTax
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    The Transfer Of Property To A Spouse: An Operation With No Consequences?

    When a person owes money to the tax authorities, it could be dangerous for them to try to subtract their major assets
    CanadaTax
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    Legal Costs Against Revenue Quebec – Part Two

    This decision also deals, at least in part, with the application of Section 342 of the CCP.
    CanadaTax
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    A Quebec Court May Annul A Transaction And Release If "Unfairly" Obtained

    Polaris obtained from HQ a contract to build a road leading to the La Romaine hydroelectric facility.
    CanadaCorporate/Commercial Law
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    Tax Prescription Different In Provincial, Federal Legislation

    In practice, a tax litigator defending the interests of a client at the objection stage may wish to support his representations to a Revenu Québec agent by referring to technical interpretations
    CanadaTax
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    New Trademark Act Heralds Dramatic Change, Fee Increases

    With June 17, 2019, quickly approaching, the new Canadian Trade-marks Act is about to dramatically change the brand protection landscape.
    CanadaIntellectual Property
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    Hidden Defects And The Sale Of An Immovable In Quebec: Caveat Emptor? 5 Sales: 3 Substantial Reductions Of The Sale Price, One Cancellation Of The Sale And One Claim Dismissed By The Courts

    Five recent decisions underline the importance for the seller of real estate property to disclose to the prospective buyer all known or suspected defects and problems affecting the immovable, even if apparent...
    CanadaReal Estate and Construction
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    To Defend Or Not Defend Oneself Before A Foreign Court? That Is The Question!

    The Supreme Court of Canada has reminded us of the serious consequences of actions taken by a resident of Quebec prosecuted in a foreign court that recognize the jurisdiction of such court.
    CanadaLitigation, Mediation & Arbitration
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    Notice Of Assessment Not Received: Recent Developments

    The importance of respecting the various time limits imposed on taxpayers in exercising their right to contest cannot be overstated.
    CanadaTax
    Spiegel Sohmer
    Spiegel Sohmer
  • Article

    Homologating Foreign Arbitral Awards: The Applicable Prescription Period

    This June, the Quebec Court of Appeal ("QCCA") rendered an important decision about the prescription period applicable to homologating foreign arbitral awards.
    CanadaLitigation, Mediation & Arbitration
    Spiegel Sohmer
    Spiegel Sohmer

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