Publications
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Teleworking: What are the allowable expenses for employees and tax impacts for employers?
The COVID-19 pandemic has changed Canadian workplaces. For many organizations, the pandemic and its containment measures have fast-tracked the shift to teleworking. In this context, the Canada Revenue Agency (the “CRA”) and the Agence du Revenu du Québec (the“ARQ”) have published administrative (…)
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What are the Duties and Responsibilities of Corporate Directors during the COVID-19 Crisis?
This publication was written in collaboration with André Laurin. By all accounts, the coronavirus pandemic and the measures implemented by the government have created a particularly difficult and delicate situation for almost all organizations. Despite this extraordinary situation, the general (…)
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Artificial Intelligence and the 2017 Canadian Budget: is your business ready?
The March 22, 2017 Budget of the Government of Canada, through its “Innovation and Skills Plan” (http://www.budget.gc.ca/2017/docs/plan/budget-2017-en.pdf) mentions that Canadian academic and research leadership in artificial intelligence will be translated into a more innovative economy and (…)
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Your investors : Who are they?
New requirements for private placements (“Regulation 45-106”) Obligation to know your investor well Issuer’s obligations: Ask questions Verify the investor’s declared income and assets Confirm the relationship between the investor and the issuer Obtain proof of the investor’s status Keep (…)
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Directors’ Liability
CONTENTS Directors’ liability for payroll withholding taxes Due diligence: An evolving standard To what risks of liability or being found guilty are directors exposed? Environmental liability of directors and officers Directors’ liability for payroll withholding taxes Luc Pariseau and Audrey (…)
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The corporate director: Questions and answers
This 52-page bulletin answers in a practical and simple manner respecting the legal framweork forty-three (43) questions administrators ask or should ask themselves. It is a very useful tool to promote good governance generating value. Click here to view the complete publication
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What precautions should a proposed director take prior to accepting to act as a corporate director? / What are the duties of a member of a board of directors?
This Need to Know Express is part of a series of newsletters which each answers one or several questions in a practical and concrete way. These bulletins have been or will be published over the next few weeks. In addition, a consolidated version of all the Need to Know Express newsletters published (…)
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Is a director required to be a shareholder or member of the legal person? / Who is eligible to become a director?
This Need to Know Express is part of a series of newsletters which each answers one or several questions in a practical and concrete way. These bulletins have been or will be published over the next few weeks. In addition, a consolidated version of all the Need to Know Express newsletters published (…)
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The External Directors of a SME
OVERVIEW: Good governance can and should create value for SMEs Good governance can constitute protection against a director’s potential liability The general duties of the director of a SME are the same as those of the director of a large corporation (care and loyalty) The terms (…)
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Francization – Bill No 14 amending the Charter of the French language
This publication was authored by Luc Thibaudeau, former partner of Lavery and now judge in the Civil Division of the Court of Québec, District of Longueuil. The title of this newsletter gives a good summary of the explanatory notes that serve as an introduction to Bill 14, entitled An Act to amend (…)
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Legal newsletter for business entrepreneurs and executives, Number 12
The Powers of CSST Inspectors Confidentiality Agreements : The importance of Protecting your Secrets Your First Financing with a Financial Institution
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Legal newsletter for business entrepreneurs and executives, Number 11
SMEs, Governance and Directors
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SMEs, Governance and Directors
Since the mid-1990s, the promotion of corporate governance has been the subject of various public and private initiatives in Canada. The first of them were aimed at reporting issuers. State-owned corporations and other public sector organizations were targeted next.As a result of the example (…)