Can an e-mail serve as a will?

Can an e-mail serve as a will? The advent and democratization of the use of technological tools brings its share of legal questions. In the Bitton case1, the Superior Court considered the validity of an e-mail as a means of expressing the last wishes of a deceased person. The Law…

Extinctive prescription and the ARQ: recent case law

The Court of Québec recently recalled the principles to be applied in matters of extinctive prescription when the Agence du Revenu du Québec (hereinafter “ARQ”) alleges that a taxpayer has deliberately made false representations. In 2012, the ARQ carried out a random audit of the tax returns of the corporation…

QST and GST

Usually, when you carry on commercial activities, you are required to register for the GST and QST. Since these taxes influence the method used to enter transactions, it is important to understand how the process works. The acronyms QST and GST mean "Quebec Sales Tax" and "Goods and Services Tax,"…

Non-compete clauses : Beware of the red ink!

In legal drafting, although it is not recommended, it is common for lawyers to insert standard terms in contractual clauses that have a very broad scope, that can sometimes be excessive, with a statement specifying the discretionary power left to the judge to corrects and minimize the extent of such…

Shotgun Clauses: the Importance of “Shooting” First

A shareholders’ agreement is often the appropriate legal tool for a new project or business partnership. Such a union is usually compared to a marriage contract, rightly so, since the shareholders' agreement, like said marriage contract, aims to provide the new "partners" with clear corporate governance rules. But often the…