Although it is not often well-understood in business and tax circles, the Indian Act (the ?Act?), coupled with federal and provincial tax laws, provides several tax planning opportunities for Indigenous taxpayers. These laws provide various tax exemptions for people who qualify as ?Indians? under the Act, as well as for ?bands? and other ?councils.? These terms are defined in the Act and require case-by-case analysis, but essentially they refer to people of Indigenous origin who have at least one family member who is registered or entitled to be registered as an Indian within the meaning of the Act...
Lavery Lawyers
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Lavery is a major full-service law firm of more than 200 lawyers and the leading independent law firm in Quebec. The firm provides a comprehensive range of legal services to regional, national and multinational corporations; financial institutions; and government departments, agencies, and Crown corporations. It also has an extensive practice in advising other Canadian and foreign law firms on matters of Quebec law.
Lavery has developed strong ties with law firms and other professional firms across Canada, the United States and worldwide, thereby enabling us to assist our clients to develop opportunities outside Quebec. The firm is a member of the World Services Group, a global non-profit association with membership by invitation only, consisting of large local, national and international professional services providers in over 115 countries.
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Professionals
Lawyer
Justine Chaput
AvocateÉmilie Grignon
AvocateMarie-Josée Hétu
Partner and Associé directrice (bureau de Trois-Rivières)Frédéric Laflamme
PartnerMyriam Lavallée
PartnerMarie Diane Ngom
AvocateAlexandre Pinard, CRIA
Senior AssociateYves Rocheleau
PartnerOther
Myriam Lachance
ÉtudianteJean-Christophe Massie
Articling StudentMarc-Alexandre Normandin
StudentCatherine Prince-St-Antoine
StagiaireArticles
Environmental obligations: directors and officers, you may have more responsibilities than you think
In general, the directors and officers of a legal person have obligations and responsibilities relating to the legal person?s activities. Each director must act with prudence, diligence, honesty, loyalty and in the legal person?s interest.1 Each officer is responsible for representing the legal person and directing its activities.2 That said, directors and officers must keep in mind that they have greater duties and responsibilities and a heavier burden to meet when it comes to ensuring compliance with certain environmental laws...
Press
Lavery celebrates World Intellectual Property Day
This year, the World Intellectual Property Day theme is "Women and Intellectual Property: Accelerating innovation and creativity". Therefore, Lavery is pleased to recognize the contribution of a female inventor. Women face significant barriers in the patent and telecommunications sectors, where under-representation and gender bias are unfortunately common. In the field of patent application drafting, women represent only 12% of inventors, while in telecommunications, only a quarter of professional positions are held by women. In spite of this situation, pioneers like Lila Madour are making significant contributions to their fields, overcoming these challenges with determination and skill...
Lavery Assists Premier Parks LLC in the Purchase of Calypso-Valcartier Group’s Shares
Calypso-Valcartier Group recently announced the sale of all of the shares of its two amusement parks, Village Vacances Valcartier located near Quebec City and Calypso, near Ottawa, and more specifically of the shares of the two parks’ operating corporations and their asset holding corporations. The assets of the two parks are now indirectly owned by EPR Properties, and they are operated by a Canadian subsidiary of Premier Parks, LLC. Our partners, André Vautour and France Camille De Mers, and their team assisted Premier Parks LLC in the due diligence of the parks’ assets and operations...