The Continuing Legal Education Society of British Columbia has just released its new Annual Review of Law & Practice. Now in its 23rd edition, the book compiles and analyzes the key developments from 2013 in more than 35 legal areas. Jeffrey Vicq, a partner in Clark Wilson’s Technology and Intellectual Property Groups, authored the chapter on Copyright Law.
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Quebec Introduces Minimum Mining Taxes
On May 6, 2013, the Government of Quebec unveiled its new mining tax regime. Starting in 2013, all mining operations will be required to pay a royalty or a tax on profits, whichever is greater under Quebec’s new mining tax regime.
From now on, all mine operators active in Québec will have to pay a minimum royalty to the Government applied to the value of the ore extracted at the mine shaft head. To take the situation of smaller operations into account and make it easier to start a mining project, the royalty rate will be set at 1% for the first $80 million of ore extracted. For the excess, the rate will be 4% of the value of ore extracted. This royalty does not consider whether the operation is profitable. Also, this royalty tax does not permit deductions for other royalties that may also be payable on the same ore extracted.
No Fault Benefits in British Columbia: Must Out-of-Province Auto Insurers Pay the Same as ICBC?
Originally Published February 1995 Out-of-Province auto insurers must be familiar with British Columbia’s legislated no-fault benefits frame work for two important reasons: firstly, the present ... Continued