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Generative AI
Artificial intelligence (AI) raises many intellectual property (IP) issues.
Canada | Publication | August 2019
On May 17, 2019, in Information Bulletin 2019-5, the Quebec Ministry of Finance announced that it would now be mandatory to disclose to Revenu Québec nominee agreements that have tax consequences by filing an information return. The Bulletin provided that for nominee agreements concluded prior to May 17, 2019, the return must be filed no later than September 16, 2019 and that for those concluded on or after May 17, 2019, the return must be filed no later than 90 days following the conclusion of the nominee agreement.
On August 22, 2019, Revenu Québec announced that the deadline for filing information returns would be extended to the 90th day following the day the bill introducing the new measures receives assent. No bill has yet been introduced to this effect and, as a result, it will be several months before the new obligation comes into force.
The May 17, 2019 Bulletin raised many comments within the tax community, particularly regarding the fact that failure to introduce a bill made it difficult to understand this obligation’s precise scope of application.
The August 22 announcement helps to clarify these uncertainties for it is extending the filing deadline until the scope of this new obligation is more precisely defined.
You will be sent an update once the legislation referred to in the Ministry of Finance’s Information Bulletin is adopted.
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Artificial intelligence (AI) raises many intellectual property (IP) issues.
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We are delighted to announce that Al Hounsell, Director of Strategic Innovation & Legal Design based in our Toronto office, has been named 'Innovative Leader of the Year' at the International Legal Technology Association (ILTA) Awards.
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On 6 September 2022, the European Commission (EC) prohibited Illumina’s acquisition of Grail, bringing to an end the administrative stage of a legal saga that has attracted interest beyond competition law specialists.
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