It’s time to split your income The new rules for public sector contracts The Quebec tax authorities show their claws! Sales of goodwill and capital dividend accounts: watch out for the pitfalls!
Acquisition of control of a corporation… Unexpected tax consequences The corporate veil again! Resigning as a director: It’s not merely a formality! Don’t forget the deemed year-end!
The Supreme Court of Canada lays down a new test for applying a "faulty or improper design" exclusion
On May 22, 2008, the Supreme Court of Canada rendered its decision in a case involving the notion of reasonable foreseeability in negligence actions. This judgment, written by the Chief Justice, confirms that tort law must compensate harm done on the basis of reasonable foresight, and must not be (…)
The Supreme Court of Canada ended a lengthy legal saga on November 20th, 2008 when it ordered St.Lawrence Cement Inc. to compensate residents of Beauport living near its cement plant. Comments on prescription, the assessment of damages and the granting of future damages.The Supreme Court's decision (…)
Various changes were recently made to the Act respecting labour standards essentially applicable to the following:* the introduction of a new type of authorized leave for employees who are also reservists of the Canadian Forces;* the clarification of the concept of spousal cohabitation with regard (…)
Neighbourhood Disturbances: The Supreme Court of Canada Rules
The Act to protect persons with regard to activities involving firearms and amending the Act respecting safety in sports was assented to on December 13, 2007 and came into force on September 1, 2008. This Act was passed in the wake of the tragic events that occured at Dawson College in September (…)
On June 2, 2008, following the hearing of six cases at the same time, the Quebec Court of Appeal ruled that section 114 of the Labour Code grants exclusive jurisdiction to the Commission des relations du travail to hear complaints made under section 124 of the Act respecting Labour Standards.Despite (…)
Many employers are rightly concerned about the significant amounts they are required to pay to the Commission de la santé et de la sécurité du travail in respect of employment injuries sustained by their employees.The general rule underlying the financing system of the regime is that the cost of (…)
Unexpected tax consequences - Is rectification or nullification possible? Shortage of manpower? Penalties on third parties - Something that concerns you! Requirement for reporting issuers to publicly disclose certain material contracts