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Doing Business in Quebec January 2019

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Doing Business in Quebec January 2019 Financial institutions Energy Infrastructure, mining and commodities Transport Technology and innovation Life sciences and healthcare Doing business in Quebec January 2019 Contents Introduction 06 Language legislation 08 I. The language of commerce and business 09 (a) Contracts 09 (b) Commercial advertising 09 (c) Inscriptions on products 10 (d) Commercial publications 11 (e) Firm names 11 II. The language of labour relations 11 (a) General principles 11 (b) Written communications and offers of employment 12 III. Francization of the business firms 13 (a) Francization program 13 (b) Exceptions allowing the use of another language 14 (c) Information and communication technologies 16 IV. Consequences in cases of non-compliance with the Charter 17 Quebec labour and employment law 18 I. Introduction 19 (a) Historical background 19 (b) Legal system 19 II. Contract of employment and labour standards (non-unionized employees) 19 (a) The nature of the employment relationship 19 (b) The term of the contract of employment 19 (c) The content of the contract of employment and labour standards 19 (d) The termination of the contract of employment 24 (e) Benefits during the notice period 25 (f) Collective dismissal (sections 84.0.1 to 84.0.15, L.S.A.) 25 (g) Remedies under the L.S.A. 26 III. Labour Code (Unionized employees) 28 (a) TAT’s powers 29 (b) Decision 29 (c) Review 29 (d) Procedure 30 (e) Members 30 IV. Sale of a business and successorship (Section 96 and 97, .S.A.) L 30 Norton Rose Fulbright – January 2019 03 V. Discrimination 34 VI. Official language of Quebec 35 VII. The Quebec occupational health and safety plan 36 (a) Occupational health and safety 36 (b) Workers’ compensation 37 VIII. Employment insurance benefits 38 IX. The Quebec Pension Plan 40 X. Development of the manpower training 40 XI. Pay Equity Act 41 XII. Tobacco Control Act 42 (a) Closed smoking rooms and smoking areas 42 (b) Zero tolerance 42 (c) Standards 42 (d) Inspection 43 (e) Violations of the Tobacco Control Act 43 Tax considerations 44 I. Quebec taxation of a branch 45 II. Quebec taxation of a subsidiary 45 (a) “Thin capitalization” rules and interest deductibility 45 (b) Withholding tax for services rendered in Quebec 46 III. Transfer pricing 46 IV. Income tax administration matters 46 V. Capital tax 46 VI. Quebec Sales Tax (QST) 46 VII. New QST registration system for non-residents selling into Quebec 47 VIII. Payroll taxes 48 IX. Quebec tax incentives 49 (a) Scientific Research and Experimental Development 49 (b) Deduction for innovative manufacturing corporations (DMIC) 51 (c) Refundable tax credit for the development of E-business 51 (d) Refundable tax credit for multimedia productions 51 (e) Refundable tax credit for Quebec film and television productions 52 (f) Refundable tax credit for film production services 52 (g) Refundable tax credit for the construction or conversion of vessels 52 04 Norton Rose Fulbright – January 2019 Contents (h) Refundable tax credit for international financial centres 52 (i) Refundable tax credit for new financial services corporations 53 (j) Tax holiday for large investment project (THI) 53 (k) Tax credits for the manufacturing sector 53 (l) Refundable tax credit for natural resources 54 X. Quebec mining tax regime 54 Corporate law 56 I. Sole proprietorship 57 II. Partnership 57 (a) General partnerships 58 (b) Limited partnerships 59 (c) Undeclared partnerships 59 III. Corporation 60 Privacy legislation 62 I. Quebec privacy protection legislation 63 (a) Civil Code of Quebec 63 (b) Quebec Protection Act 63 II. Federal Privacy Protection Legislation (PIPEDA) 64 III. Canada’s Anti-Spam Legislation 65 Consumer Protection Act 68 Contacts 72 Use of the masculine gender in this brochure includes the feminine gender. Norton Rose Fulbright – January 2019 05 Introduction In Canada, governmental and legislative jurisdiction is divided between the federal and provincial governments. Quebec’s jurisdiction includes the power to legislate over property and civil rights, health care, education and intra-provincial trade. The federal jurisdiction includes interprovincial trade, currency, banks, criminal law, intellectual property, bankruptcy and insolvency and national defence. Unlike other provinces, Quebec’s legal system is based on civil rather than common law. Quebec has also adopted the Civil Code of Quebec (Civil Code), which governs property and civil rights. Given the wide variety of topics governed by the Civil Code, we have not dealt with it as a specific chapter heading but rather have made reference to it whenever its provisions affect the subject matter addressed within the chapter headings that follow. This page has been intentionally left blank. Language legislation The vast majority of the Quebec population speaks French as its first language. The Quebec government has enacted legislation that aims at ensuring the Quebec population may work and transact business in the French language. Generally speaking, since 1977 the Charter of the French Language1 (Language Charter) recognizes that French is the official language in the Province of Quebec and states that every person has the right to be communicated to in French by all civil administration, health services, public utility firms, professional corporations, associations of employees and businesses operating in Quebec. It also creates the Office québécois de la langue française (Office), which is responsible for defining and conducting Quebec policy on linguistic officialization, terminology and the francization of the civil administration and enterprises. The Office is also responsible for ensuring compliance with the Charter. Moreover, the Office must assess Quebec’s linguistic situation and submit a report to the government at least once every five years. Language legislation I. The language of commerce and business French is markedly predominant where the text in French has a much greater visual impact than the text in the other language. Section 5 of the Charter states that consumers of goods and services have a right to be informed and served in French. Where texts both in French and in another language appear on the same sign or poster, the text in French is deemed to have a (a) Contracts much greater visual impact if the following conditions are met: The Charter requires certain contracts and other documents to be in French only; others may be in French and in another 1. the space allotted to the text in French is at least twice language; some may be in another language only. as large as the space allotted to the text in the other language, By virtue of Section 21, any contract (including related 2. the characters used in the text in French are at least twice sub-contracts) entered into with the civil administration, as large as those used in the text in the other language, and i.e. the government, government departments and agencies, municipal and school bodies (metropolitan communities, 3. the other characteristics of the sign or poster do not have transit authorities, municipalities, municipal boroughs, school the effect of reducing the visual impact of the text in boards, etc.) and health and social services,2 must be in French. French. Such contracts and the related documents may be drawn up in another language when the civil administration enters into a Where texts both in French and in another language appear on separate signs or posters of the same size, the text in French is contract with a party outside Quebec. deemed to have a much greater visual impact if the following Section 55 states that contracts of adhesion (i.e. contracts conditions are met: pre-determined by one party) and contracts containing printed 1. the signs and posters bearing the text in French are at standard clauses, as well as related documents, must be drawn least twice as numerous as those bearing the text in the up in French. They may be drawn up in another language with other language, the express consent of the parties. 2. the characters used in the text in French are at least as Section 57 provides that application forms for employment, large as those used in the text in the other language, and order forms, invoices, receipts, and acquittances must be in 3. the other characteristics of the signs or posters do not French. By virtue of Sections 89 and 91 of the Charter, they have the effect of reducing the visual impact of the text may be in French and in another language as well, provided in French. that the French version is displayed at least as prominently as every other language. Where texts both in French and in another language appear on separate signs or posters of a different size, the text in French is (b) Commercial advertising deemed to have a much greater visual impact if the following Section 58 provides that, subject to the exceptions provided conditions are met: for by the regulations, public signs and posters and commercial advertising must be in French. They may also be 1. the signs and posters bearing the text in French are at in French and in another language provided that French is least as numerous as those bearing the text in the other markedly predominant. language, 2. the signs or posters bearing the text in French are at The expression “markedly predominant” is defined by the least twice as large as those bearing the text in the other Regulation defining the scope of the expression “markedly language, predominant” for the purposes of the Charter of the French Language.3 1 C.Q.L.R., c. C-11 In public signs and posters and in posted commercial 2 See Schedule A to the Charter. advertising that are both in French and in another language, 3 C.Q.L.R., c. C-11, r 11 Norton Rose Fulbright – January 2019 09 Doing business in Quebec 3.
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