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Dentons | Canada | 25 May 2023
Hazan c. Micron Technology : la Cour d’appel du Québec exige que des allégations de complot soient étayées par une certaine preuve
Dans l’arrêt Hazan c. Micron Technology Inc., 2023 QCCA 132, la Cour d’appel du Québec a confirmé qu’il ne suffit pas d’alléguer un complot de…
Miller Thomson LLP | Canada | 20 Apr 2023
Mathur et al: Youth climate litigation against Ontario government found to be justiciable but dismissed for failing to establish charter violations
On April 14, 2023, the Ontario Superior Court (the “ONSC”) released its highly-anticipated decision in Mathur et al v His Majesty the King in Right…
Dentons | Canada | 24 Mar 2023
Employment and Labour Montréal Newsletter - Issue 1 / March 2023
On January 1, 2019, a number of important amendments were made to the Act respecting labour standards (the ARLS), including to sections 79.1, 79.7 and…
Gowling WLG | Canada | 13 Mar 2023
Tendering: Does your bid contain a minor or major irregularity?
You have submitted a bid in response to a public call for tenders, but it does not meet all the conditions of tender. Does this discrepancy…
McCarthy Tétrault LLP | Canada | 9 Mar 2023
Repo Transactions Are Not Loans - A Reminder that Legal Substance Prevails in Canada (for Now)
The Quebec Court decision in Kone Inc. v. QRA reiterates that economic substance has limited impact in the Canadian tax landscape, including for…
Langlois Lawyers LLP | Canada | 1 Mar 2023
Are municipalities entitled to levy property taxes on data centre equipment?
Quebec has proven a highly attractive location for data centres,1 but a recent Quebec Court of Appeal decision adds a caveat: certain equipment and…
Langlois Lawyers LLP | Canada | 1 Mar 2023
Les municipalités ont-elles le droit de percevoir des taxes foncières sur les équipements de centres de données?
Alors que le Québec fait l’objet d’un attrait important pour l’implantation de centres de données technologiques, un récent arrêt de la Cour d’appel…
Stikeman Elliott LLP | Canada | 23 Feb 2023
Court of Appeal of Québec Confirms Restrictions on the Tax Authorities’ Ability to Set Off Certain Claims in Insolvency Proceedings
On December 22, 2022, the Court of Appeal of Québec upheld a Superior Court ruling that GST and QST input tax credits and refunds ("ITCs/ITRs")…
McMillan LLP | Canada | 10 Feb 2023
How to Identify the Proper Use Under Municipal By-Laws: Recap of Applicable Guidelines
A recent decision of the Quebec Court of Appeal revisits certain guidelines for linking the activities carried out on a given site with a use class…
Fasken | Canada | 26 Jan 2023
Omissions of Declarations at the Time of Hiring: The Importance of the Candidate’s Obligation of Good Faith
In a recent decision, the Québec Court of Appeal once again ruled on the obligations imposed on both employers and candidates during the hiring…
