On October 1st, 2015, Mr. Emmanuel Sala, a partner at Lavery, and Mr. Robin Lévesque of the financial services firm Brassard, Goulet Yargeau, gave a conference organized jointly with the Association de planification fiscale et financière (APFF) and entitled “Actions accréditives: Revue des aspects financiers et développements récents en matière fiscal” (Flow-through shares: a review of the financial aspects and recent developments in tax matters), which was presented to the business community in Quebec City.
On this occasion, they reviewed the main financial and tax aspects to consider when investors purchase flow-through shares. Special attention was given to the most recent changes in tax matters and both speakers differentiated between the good and not so good strategies in this field.