Packed with valuable information, our publications help you stay in touch with the latest developments in the fields of law affecting you, whatever your sector of activity. Our professionals are committed to keeping you informed of breaking legal news through their analysis of recent judgments, amendments, laws, and regulations.
COVID-19: How to adapt your current tax planning?
The spread of COVID-19 is having a considerable negative effect on the global economy. Several tax planning strategies adapted to the current situation can be considered in order to mitigate the impact. Tax planning for individuals helps to (i) reduce the taxes payable upon death, (ii) encourage (…)
New Compensation Method: Employee Benefit Trust Replacing Stock Option Plans
Nowadays, many employers are seeking out forms of compensation that will help motivate and retain key employees. More and more, employers are opting for one of a variety of company stock ownership profit-sharing plans to reach this objective. Employers who wish to implement this type of structure (…)
Business Succession Planning: Transfer, Financing and Planning
Have you built a prosperous business through your hard work and perseverance? Are you the kind of entrepreneur who invests countless hours in growing your business? Every business owner must one day plan for the succession of his business, whether with a view to his retirement, to sell the business (…)
Federal budget and capital gain: Time for tax planning
There is currently speculation in the media that Liberal Finance Minister Bill Morneau’s next federal budget will increase the capital gain inclusion rate from 50% to 75%.The combined marginal tax rate on capital gains is currently 26.7% for a resident of Québec. This rate would reach nearly 40% if (…)
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 (…)
Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 19
CONTENTS Part XII.2 Tax Applicable to Trusts: a Potentially Expensive Tax Whichis Often Overlooked Application of the Anti-avoidance Rule in Subsection 83(2.1): Caution Is Required in the Context of the Acquisition of a Private Corporation Revenu Québec to Scrutinize Trusts Directors’ (…)
Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 18
Are you ready? The harmonization of the QST and the GST may considerably impact your business or clients Sale of litigious rights : Beware of the redemption right Determining the purchase price of shares in a shareholder agreement: When “quiconque” (“any person”) (…)
Quarterly legal newsletter intended for accounting, management, and finance professionals, Number 17
The Application for Rectification by the Court Is Not a Cure for all Ills: Prevention is Better than (Attempting!) a Cure Register your Trade-marks! The Importance of Having a Detailed Power of Attorney in the Event of a Person’s Incapacity Effect of a Unanimous (…)