Member Articles

For years now, Canadian residents who own a secondary residence in the United States have been concerned with American estate taxes. This concern comes from the fact that property located in the United States and owned by Canadian residents is subject to American estate taxes upon the owner’s death, taxes which can sometimes reach significant amounts ...

Introduction As of June 2004, the Commission des lésions professionnelles (“CLP”) will implement guidelines (“Guidelines”) stating its expectations of expert witnesses, both as regards their written reports and the content of their testimony. Over the past years, there has been much criticism by CLP adjudicators concerning the involvement of expert witnesses in judicial and quasi-judicial proceedings. Their impartiality and objectivity were often in question ...

On June 1st, 2004, new recourses for psychological harassment at work will come into force. The imminent arrival of these remedies should motivate employers to implement effective mechanisms to prevent and settle situations of psychological harassment at work. However, June 1st is quickly approaching and most employers are not properly prepared ...

For quite a while now, Québec legislation, like that of most Canadian provinces, provides that the directors, officers, employees or representatives of a legal person (for example: an incorporated company) can be sued personally for the commission or omission of acts that could directly and seriously compromise the health, safety or physical integrity of a worker. This offence is covered under section 237 and 241 of the Occupational Health and Safety Act (R.S.Q., c. S-2.1) ...

Whether your company engages in maintenance activities, manages or rents space in a building,1 you should give serious consideration to applicable construction industry rules before agreeing upon a price: a recent judgment of the Court of Appeal may be of interest to you if, under Québec legislation, your employees are required to be members of a construction trade (carpenter, plasterer, plumber, electrician) in order to perform their work ...

An Act to amend the Labour Code (S.Q. 2003, c. 26) This is a revised edition of a November 2003 bulletin pertaining to Bill 31 prior to its enactment ...