Since the tabling of the provincial budget on March 17, 2016, when there is a transfer of an immovable property in Québec and such transfer is not published in the land register, the purchaser must nevertheless report it to the relevant municipality and pay the applicable transfer duties.  Failing this, the purchaser exposes itself to […]

Cannabis consumption and its cultivation become legal as of October 17, 2018, under the terms set out in the An Act to constitute the Société québecoise du cannabis, to enact the Cannabis Regulation Act and to amend various highway safety-related provisions, L.Q. 2018 Chapter 19 [1] (“Québec Law”). As for the Cannabis Act Chapter 16 […]

On June 28, in the case Syndicat des copropriétaires de Sir George Simpson, the Québec Court of Appeal issued a decision to the effect that the declaration of co-ownership of an immovable had precedence over the granted leases infringing it. The facts that gave rise to this dispute were relatively simple. The declaration of co-ownership […]

Under the provisions of the Taxation Act (the “Act”), certain construction contracts entered into between a contractor and a subcontractor require a Certificate issued by Revenu Québec certifying that the subcontractor complies with the Québec tax laws and does not have any overdue account with Revenu Québec (the “Certificate”). Contracts requiring a Certificate: the contract […]

Is the servitude of restriction of use a real servitude or a mere personal obligation? In Société Immobilière Duguay c. 547264 Ontario Limited et al.,[1] the Superior Court of Quebec addressed this question and departed from the position previously set forth by the Court of Appeal of Québec in various cases. In 2001, the Court […]