Author: 马科斯·塞万提斯（Marcos Cervantes）

Non-Resident Speculation Tax (NRST) The Non‑Resident Speculation Tax (NRST) is a 15 per cent tax on the purchase by a foreign national of a residential property located in an area of Central-East Ontario called the Greater Golden Horseshoe Region (This area comprises the...

Are Cryptocurrencies “Goods” at Common Law? The Copytrack Pte Ltd. v. Wall, 2018 BCSC case involved the unlawful distribution of Ether Tokens to five lucky (but unauthorized) wallets. This unique set of facts arose, as is outlined below, in the context of a...

Federal Court of Canada Applies Québec Civil Code to Rail Cargo Damage Occurring in the United States (Summary and commentary on the case  ABB Inc. v. Canadian National Railway Company, 2020 FC 817), by Marcos Cervantes Laflamme In this rail cargo claim case, the...

Establishment of a Corporation in Canada You have decided to start or establish a business in Canada. One of the issues you have to solve is the creation of a corporation. The first question to solve is what is a corporation?Note: It is important to understand that...