Since 2010, any contractor that enters into a contract with a public body for $25,000 or more has had to obtain a certificate from Revenu Québec (a “CRQ”).
In 2011, this requirement was broadened to include front-line subcontractors, i.e. subcontractors as opposed to sub-subcontractors.
Recently, the requirement was broadened yet again, this time to cover private-sector construction contracts.
The acquisition or sale of a fish and game outfitting business can be a complex affair involving overlapping financial, legal and tax issues for both the seller and the purchaser. In such matters it is essential to seek the advice of professionals able to guide you throughout the process.
The Act Respecting Industrial Accidents and Occupational Diseases, CQLR, c. A-3.001 (the “Act”) has many provisions that allow it to be flexibly and effectively applied to various generations of workers.
For many years now, employers have allowed employees to work from outside the traditional workplace, and especially from home. This type of arrangement, known as “teleworking” or “telecommuting”, grew rapidly in popularity in the 1990s and has stabilized at around 10% of the workforce since the mid-2000s.
This past February 1st, a noteworthy decision was rendered by Justice Lukasz Granosik of the Quebec Superior Court, concerning the automatic renewal of a fixed-term employment contract through the operation of a provision in the Civil Code of Québec (the “Civil Code”).
The era when financial institutions were compelled, upon mere receipt of a notice to pay, to remit to the government any amount of money they held on behalf of an insolvent tax debtor, is perhaps over.