Julie Aubin-Perron Lawyer

Julie Aubin-Perron Lawyer

Bureau

  • Montréal

Phone number

514 397-2087

Bar Admission

  • Québec, 2024

Languages

  • English
  • French

Profile

Associate

Julie is a member of the Business Law group and practices mainly in transactional and commercial law.

She joined the Lavery team in 2021 as a student and articled with the firm until February 2024.

Prior to joining the firm, Julie developed her legal knowledge and skills by working as a law student in a Montréal law firm. During her studies, she volunteered with Pro Bono Students Canada and the Clinique juridique des artistes de Montréal. She also participated in a mock WTO trial and the Donald G.H. Bowman National Tax Moot.

Professional and community activites

  • Volunteer, Pro Bono Students Canada, 2020-2021
  • Volunteer, Montreal Artists Legal Clinic, 2020-2022

Education

  • LL.B., Université de Montréal, expected to graduate in 2022

Boards and Professional Affiliations

  • Volunteer, Pro Bono Students Canada, 2020-2021
  • Volunteer, Montreal Artists Legal Clinic, 2020-2022
  1. New rules will make it easier to transfer family businesses

    The 2023 Federal Budget (the “Budget”), tabled on March 28, 2023, proposes amendments to certain provisions of the Income Tax Act (ITA) that would make “genuine” intergenerational business transfers no longer subject to the anti-avoidance rules of section 84.1 and allow the transferor to benefit from their capital gains exemption. To do so, the Budget establishes new general conditions that the parties must meet, as well as specific conditions that apply to “immediate” transfers, or those made over a period of no more than 36 months, and “gradual” transfers, or those that take five to ten years to complete. The general conditions that the parties must meet when disposing of a company may be summarized as follows: The vendor must be an individual other than a trust. Immediately prior to the transfer, the vendor, alone or with their spouse, must control the currently operating company. At the time of the transfer, the purchasing company must be controlled by one or more of the vendor’s children, who must be at least 18 years of age. The notion of “child” also includes stepchildren, grandchildren and nieces and nephews. The shares of the company being transferred must be qualified small business corporation (QSBC) shares or shares of the capital stock of a family-farm or family-fishing corporation (QFFP). The specific conditions relate to the transfer of control, economic interests and management of the company, and vary from case to case. FOR AN IMMEDIATE TRANSFER (36-MONTH TEST) In the case of immediate transfers, de jure control (being the holding of the majority of shares having voting rights), and de facto control (which includes the economic influence making effective control of the company likely), must be transferred at the time of sale. Voting and participating shares not transferred to the purchasing company at the time of sale must be transferred within the following 36 months, such that after this period, the transferor may hold only preferred shares, that is, non-voting or non-participating shares for an indefinite period (vs 10 years in the case of a gradual transfer). Also, the child, or at least one member of the group of children, must participate in the family business on a regular, significant and continuous basis for a minimum period of at least 36 months after the transfer is made. Lastly, the transferor must take reasonable steps to transfer the business’s administration and know-how and completely cease to manage the business before the 36th month after the transfer was made. FOR A GRADUAL TRANSFER (FIVE–TO–TEN–YEAR TEST) If the transfer is gradual, only de jure control must be transferred at the time of disposition. The balance of the voting and participating shares not transferred at the time of disposition must be transferred within 36 months of the first transfer. However, under the rules respecting gradual transfers, the transferor will only be bound to transfer de facto control of the business within 10 years of the initial transfer. In the case of a transfer of economic interests, the vendor is expected to significantly reduce the value of the equity and advance they have invested in the business within 10 years of the initial sale. The same requirement for a child’s active participation in the company and transfer of the management of the business apply, but this time for a period of 60 months after acquisition. PREVIOUS RULES (Bill C-208) The provisions of the 2023 Federal Budget have the effect of setting aside certain requirements of Bill C-208 applicable to the realization of a capital gain. Under Bill C-208, for the transferor to benefit from their capital gains exemption, the operating company and the purchasing company could not be amalgamated within 60 months of the sale. The bill also required that an independent assessment of the fair market value of the company’s shares be filed with the Canada Revenue Agency, along with an affidavit signed by the vendor. However, as of January 1, 2024, these criteria are no longer applicable. An assessment will no longer be required, although under section 69 of the ITA, the transfer will still have to be made at fair market value. The 2023 budget (reinforced by the 2024 Federal Budget) also introduces new rules for the alternative minimum tax, a temporary tax that the transferor in an intergenerational business transfer often has to pay. To avoid having this temporary tax becoming permanent, it’s important to understand the subtleties of these new rules. Our team of tax professionals will be happy to help you and answer any questions you may have about these new legislative changes.

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  1. Lavery hires seven new legal professionals

    Lavery is pleased to announce that seven recently sworn-in lawyers are joining Lavery following the completion of their articling within the firm. Quebec City office: Sophie Blanchet Sophie is a member of the Litigation and Dispute Resolution Group. "What attracted me to Lavery was their team of experienced lawyers with wide-ranging and exciting expertise. What's more, they're caring, and they believe in their young colleagues. It didn't take me long to feel at home. I had the opportunity to get involved in various cases, my opinion was valued, I was given time to learn, and, above all, I was encouraged. I'm very happy and proud to be joining the Lavery team and to have the opportunity to continue my professional development with dedicated, passionate people. " Philippe Lavoie-Paradis Philippe is a member of the Litigation and Conflict Resolution group. "Lavery is a hundred-year-strong firm with a modern and innovative vision. I'm proud to contribute to this dynamic team that puts forward a long tradition of excellence to better build tomorrow's future." Juliette St-Pierre Juliette St-Pierre is a member of the Litigation and Conflict Resolution group and practises primarily in commercial litigation and insurance law. "After being welcomed by the Lavery team in 2022, I quickly felt that collaboration was the name of the game and that my involvement in projects was valued. It was only natural for me to start my career with this team, enabling me to develop as a lawyer alongside skilled professionals who value excellence and personal achievement." Montreal office: Julie Aubin-Perron Julie is a member of the Business Law group and practices mainly in transactional and commercial law. "Working at Lavery means choosing a stimulating work environment that encourages development and initiative. It is a privilege for me to start my career with these inspiring professionals and to be part of a collaborative and caring team." Laurence Bernard Laurence is a member of our Litigation and Dispute Resolution group. Her practice focuses primarily on insurance litigation, product liability and civil liability. "Initially, what convinced me to join Lavery was that right from when I first started as a student, my team welcomed me as one of their own, involved me in a number of projects and gave me a lot of autonomy. When I began articling, it was both comforting and exciting to work with them again and continue our wonderful collaboration. On a human and professional level, I really feel that I'm part of a team that cares about my well-being and development. Along with working with lawyers who inspire me, this is what drives me to try to be the best version of myself." Radia Amina Djouaher Radia Amina Djouaher is a member of the Business Law team and practices mainly in transactional and commercial law. During her articling term, Amina had the opportunity to collaborate on multiple technology law cases and played a key role, for instance, in the due diligence process for complex deals involving global technology companies. What's more, Amina actively participated in drafting contracts involving technology. "I'm delighted to join the great Lavery family. Beyond the expertise and excellence of the firm, it was the connections I made while articling and my summers as a student that convinced me that Lavery was the ideal environment for me. The generosity of all the members of the firm, their good spirit as well as their dedication to helping others and to the development of young people are qualities that set Lavery apart and that allowed me to agree without hesitation to join the team!" Sherbrooke office: Anaïs Martini Anaïs Martini is a member of our business law group and holds a Bachelor of Civil Law and Juris Doctor from McGill University. While in this program, she participated in legal clinic activities and a copyright policy moot.

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