The legal construction hypothec is a well-known mechanism for the guarantee of receivables offered to those who participated in the construction of a building. This hypothec is given...
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...
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...
Gascon is proud to announce the appointment of Audrey Robitaille as a partner. A talented lawyer, admitted to the bar in 2012, Audrey Robitaille has been part of...
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...
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...
Starting a business requires a substantial investment in time on the part of the entrepreneur. The latter is quickly called upon to make many decisions and to coordinate...
The sole proprietorship is often the legal structure chosen by self-employed entrepreneurs. As its name suggests, a sole proprietorship is a business operated by one person who has...
It is not always easy for entrepreneurs to determine which of a non-profit organization (“NPO”) or a cooperative (“Coop”), is the most appropriate legal entity to accomplish their...
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...