Publications
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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 (…)
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The Superior Court of Québec rules on de facto spouses and the right to use a residence during legal proceedings
In a judgment handed down on February 16, 2021, in a case involving former de facto spouses, the Superior Court dismissed an interlocutory injunction filed by the plaintiff seeking the eviction of the defendant from what had been their common residence. After having lived together in a de facto (…)
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COVID-19: Anticipating Capital Gains, Wealth, Gift and Inheritance Taxes
The deficits being generated by the emergency measures that the federal and provincial governments have implemented since March 2020 are a reminder of the magnitude of our governments’ pre-crisis deficits. This situation will inevitably lead to a greater tax burden for businesses and individuals at (…)
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The exercise of custody and access rights in the era of COVID‑19: “There will be no easy answers”
The Ontario Superior Court of Justice refuses to suspend a father’s access rights to his child and specifies the criteria for determining the urgency to intervene in family matters The global crisis we are going through brings its share of challenges and worries, including the protection of our (…)
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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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Using a trust in the context of family law: are you really safe?
Although a trust is a valuable financial, tax and estate planning tool, does it allow one to “shelter” some assets from the public order rules which apply in the context of family law? What is a trust? A trust is a legal disposition which allows a person to transfer the ownership of one or more of (…)
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Eric and Lola : The Supreme Court rules on the rights of de facto spouses in Quebec
It is not surprising that there has been so much discussion and debate surrounding the saga of Eric and Lola in the past few years. Indeed, this litigation raises issues that directly affect a large number of Quebec couples who live in de facto unions. The legal issues raised pit two competing (…)
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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 5
SMEs are not Immune from Class-Actions Suits in Competition Law SMEs and Trade-Marks Dividing up Corporate Shares in the Event of Divorce, Separation from bed and Board, or Dissolution of a Civil Union
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Obtaining, varying, enforcing, or rescinding a child or spousal support order: have you deducted your legal fees this year?
Specific rules apply to the deductibility of legal costs incurred to obtain, vary, enforce or rescind a child or spousal support order. These rules are identical whether one is dealing with child or spousal support orders or agreements. However, the federal and provincial rules pertaining to the (…)
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Settlements: Don't Forget the Tutorship Council!
Settlements: Don't Forget the Tutorship Council!
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A Marriage Contract: For the Optimal Planning of a Second Marriage
A Marriage Contract: For the Optimal Planning of a Second Marriage
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Marriage and Civil Union: Is It All the Same?
Marriage and Civil Union: Is It All the Same?