The signing of the preliminary contract by the purchaser and the developer represents the first step towards the sale of a condominium unit. It is essentially a contract by which the buyer agrees to buy, and the developer agrees to sell the coveted property on the terms of the purchase. While the construction of a […]

Affordable housing is currently an important issue in many of the world’s major cities. In the last few years, it has been the object of a growing number of regulations to attempt to make it more accessible to its target population. The City of Montréal is no exception. According to the reports reviewed, there were […]

[ COVID-19 ]

Faced with the current public health emergency related to COVID-19, the Minister of Justice authorized on March 27, 2020…

Real estate acquisitions by non-residents, both in Québec and in the rest of Canada, as well as elsewhere in the world, are not a new phenomenon. For several years, there has been an increase in transactions by non-residents of Canada, which has significantly increased the value of the real estate market. To limit this phenomenon, […]

[ COVID-19 ]

This article is a review of some recent decisions made by Québec courts regarding commercial leasing during this pandemic.

This article is an update on a BloG article published on August 26, 2019, which dealt with the announcement made by the Québec Minister of Finance to amend the tax legislation and impose certain measures designed to counter aggressive tax planning in the context of the action plan to ensure tax fairness. Among these measures, […]

On April 29, in Toronto Dominion v. Queen, the Federal Court of Appeal has unanimously decided on the interpretation of sections 222 (1) and (3) of the Excise Tax Act (the “Act”). The central issue of the dispute was: “Is a secured creditor, who receives the proceeds from the sale of a tax debtor’s property at […]

[ COVID-19 ]

The federal government announced on April 24, 2020, the establishment of the Canada Emergency Commercial Rent Assistance program to support commercial tenants whose operations are disrupted by the COVID-19 …

The Urban Agglomeration Council of Montréal adopted the Regulation determining the territory in which the pre-emptive right can be exercised and on which real estate properties can thus be acquired for social housing purposes (“Règlement déterminant le territoire sur lequel le droit de préemption peut être exercé et sur lequel des immeubles peuvent être ainsi […]

Last June, the Canadian Business Corporations Act was amended to include new provisions regarding the identification of beneficial ownership of federal private corporations. It will soon be the turn of the Québec’s Business Corporations Act (“QBCA”) to undergo profound changes. Legislative measures will be put in force to implement the new requirements of the Québec […]