On May 17, 2019, the Quebec Department of Finance announced that new rules would be introduced concerning the mandatory disclosure of nominee agreements. The measures were contained in Quebec Bill-42 which received assent on September 24, 2020. The measures enacted apply to nominee agreements entered into on or after May 17, 2019, in the course of a transaction with tax consequences under the Taxation Act (Quebec), as well as such agreements entered into on or before May 16, 2020, that have continuing income tax consequences.
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