Since the introduction of the transfer duties tax, otherwise known as the “welcome tax”, various exemptions existed for transfers of real estate between 90% closely related persons or entities. 90% closely related means that one party has a 90% or more interest in the other party. However, for some unknown reason, partnerships, general or limited […]

Bill No.401, namely the Act mainly to improve the quality of buildings, the regulation of divided co-ownership and the operation of the Régie du logement, which came into effect in July 2018, brought significant changes to the law of co-ownership, especially in the field of insurance. Here are a few of them: Liability insurance The […]

Franchise agreements usually provide a mechanism to ensure that the franchisor remains in control of the premises in which the franchisee operates the franchise, in case of premature termination of their business relationship. It will often provide that the default of the franchisee to respect the terms and conditions of the agreements will lead to […]

Gascon is proud to announce the appointment of Audrey Robitaille as a partner. A talented lawyer, admitted to the bar in 2012, Me Robitaille has been part of the Gascon team since she was a law student. Me Robitaille provides strategic advice in real estate and business law. Also known for her expertise in intellectual […]

Subsection 10(1) of the Interest Act (RSC 1985 c I-15) (the « Act ») stipulates that when a loan (principal or interest) guaranteed by a hypothec on immovables or real property becomes payable more than five years after the date of the hypothec, the debtor has the right, at any time following the expiry of the said […]

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 […]