{"id":10273,"date":"2023-04-12T08:13:48","date_gmt":"2023-04-12T13:13:48","guid":{"rendered":"https:\/\/www.djclegal.com\/?p=10273"},"modified":"2023-06-19T15:45:27","modified_gmt":"2023-06-19T20:45:27","slug":"bill-78-and-the-transparency-of-enterprises","status":"publish","type":"post","link":"https:\/\/www.djclegal.com\/en\/bill-78-and-the-transparency-of-enterprises\/","title":{"rendered":"Bill 78 and the transparency of enterprises"},"content":{"rendered":"\t\t
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BILL 78
ACT TO IMPROVE THE TRANSPARENCY OF ENTERPRISES<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The purpose here is simply to dispel certain doubts on the legal level and to provide useful references concerning the application of Bill 78, which has now become the Act to improve the transparency of enterprises<\/em>\u00b9, which comes into force on March 31, 2023, particularly with respect to syndicates of co-ownership.\u00a0 For a good analysis of the new provisions and their application, you can consult SOLUTION CONDO’s blog of March 10, 2023, which is very useful and completes the subject\u00b2.<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The law amends the Act respecting the legal publicity of enterprises<\/em>\u00b3 and proposes implementing regulations\u2074.\u00a0 Two of the new obligations are those of disclosing the dates of birth of syndicate directors, and concerning the obligation to provide their identification.<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The effective date of March 31st and its application in practice: The real deadlines<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Nothing irretrievable will happen on March 31st<\/sup>!\u00a0 Section 29 of the Act contains the applicable transitional provisions.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Syndicates that file a tax return<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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For syndicates filing a Quebec income tax return, the date on which they will be required to declare to the Registraire des entreprises<\/em> (REQ) the date of birth of directors alongside their identification documents will be within six (6) months following the end of their fiscal year\u2075.\u00a0 For example, for a fiscal year ending December 31st<\/sup>, 2022, the deadline will be July 1st<\/sup>, 2023.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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These syndicates are referred to as “twinned\u201d companies under the Income Tax Act because they usually file both returns (income tax return and annual update of the REQ) at the same time.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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However, there is a catch this year.\u00a0 According to a directive from the Registraire des entreprises<\/em>, it will not be possible for so-called \u201ctwinned\u201d companies to file their REQ annual update return at the same time as their tax return, at least for filing after March 31st<\/sup>, 2023, since they will have to check “no” in boxes 39 or 436 of the return\u2076 form. The directive reads as follows:<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u201cIn addition, on the first tax return following the coming into force of the new obligations, so-called \u201ctwinned” enterprises<\/a> will have to check “no” in box 39 or 436 and file their annual update declaration directly with the Registraire des entreprises<\/em> to declare new information. After this declaration with the Registraire<\/em>, enterprises will be able to file their annual update declaration again via the income tax return\u201d (our translation).<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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The deadline for all other syndicates<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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As for the other syndicates (i.e. those that do not consider themselves required to file an income tax return and that file an annual return separately) it is only when they file their next annual update return that they will have to declare to the Registraire des entreprises (REQ)<\/em> the date of birth of the directors and provide it with identification documents.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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As required by the Bill, this will therefore be during the period between May 15th<\/sup> and November 15th<\/sup> , 2023\u2077.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Update after March 31st, 2023, between two annual declarations<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The new section 68.1 of the Act respecting the legal publicity of enterprises<\/em>, added by section 14 of the Act, provides that every update must contain a copy of an identification document for each director.\u00a0 What about the date of birth?<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Although section 29 of the Act, as a transitional provision, provides that the obligation to provide the date of birth of directors and their identification only comes into force when the first annual<\/strong> update is filed following the date of coming into force (March 31st<\/sup>, 2023)<\/em> of the provisions that require them, we believe that it is wiser to provide this information when an annual declaration is updated, i.e.: Addition or replacement of a director.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Retention of identification documents<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The copy of a director’s identification will be retained by the Registrar until the date of registration (for a newly formed syndicate), or until the date of an update<\/em> (filing the annual return) \u2078. It will “then<\/em>” be destroyed in conformity with the Act respecting access to documents held by public bodies and the protection of personal information<\/em>\u2079 and the Archives Act<\/em>\u00b9\u2070.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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It is assumed here that the submitted identification will either be destroyed by fire or shredded \u00b9\u00b9.<\/p>

When will it be destroyed? Hard to say, of course.\u00a0 “Then<\/em>“, says the new article 68.1!<\/p>

As for the obligations of the boards of directors, managers, and administrators of co-ownerships, with regard to these personal documents which are the identification documents, it would be wise to destroy them as soon as the information collected is published in the REQ<\/em>\u00b9\u00b2.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Incidentally, this obligation to produce identification documents applies only to directors.\u00a0 Any other representative of the syndicate, i.e.: president or secretary who is not a director\u00b9\u00b3, proxy, manager, agent, employee, etc., is therefore excluded.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Consultation of information in the REQ<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The information concerning the date of birth of a director obtained by the Registrar will not be available for consultation<\/em>, at least not by the general public, nor by professionals\u00b9\u2074.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The version of an extract of the REQ<\/em> , either a registration or a declaration of annual update or other, available to the public, will therefore not be the same as the one kept by the Registrar.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The same will apply to the domicile of a director when a business address has been declared\u00b9\u2075.\u00a0 Under section 11 of the Act, the new section 35.2 of the Act respecting legal publicity<\/em> will allow syndicates to declare a business address for its directors.\u00a0 As an example, a director could declare as a business address the syndicate\u2019s office, not his or her home address.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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However, a director will only be able to declare one business address, which means that someone who is a director of several syndicates (or companies or other legal persons or corporations), will have to declare the same business address for all the entities they represent, if they does not want to disclose their home address\u00b9\u2076.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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In addition, a judicial officer will be able to consult the domicile information of any natural person, thus that of the directors \u00b9\u2077.\u00a0<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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On all general questions regarding these new obligations, you can consult the website of the Registraire des entreprises du Qu\u00e9bec<\/em>, which will undoubtedly be updated continuously\u00b9\u2078.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Written by\u00a0Me Champagne<\/a><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u00b9 2021, chapitre 19 des Lois du Qu\u00e9bec<\/p>

\u00b2 https:\/\/solutioncondo.com\/registre-des-entreprises-du-quebec-req-nouvelles-obligations-pour-fournir-des-pieces-didentite\/<\/a><\/p>

\u00b3 Chapitre 44.1 RLRQ<\/p>

\u2074\u00a0Voir, entre autres, le Projet de r\u00e8glement publi\u00e9 le 21 d\u00e9cembre 2022 (Gazette Officielle, partie II, p. 7147ss., et le Projet de r\u00e8glement du 18 janvier 2023 (Gazette Officielle, partie II, p. 143A, exemptant les syndicats de copropri\u00e9t\u00e9 de l\u2019obligation de divulguer des informations concernant les b\u00e9n\u00e9ficiaires ultimes, qui n\u2019a de toute fa\u00e7on aucune application en copropri\u00e9t\u00e9).<\/p>

\u2075 Certains pr\u00e9tendent encore que les syndicats, qui sont pourtant des personnes morales, ne seraient pas tenus de produire une d\u00e9claration de revenus car ils n\u2019ont aucun revenu imposable, mais la doctrine majoritaire est qu\u2019ils y sont tenus; donc, on applique l\u2019article 3 (1) du R\u00e8glement d\u2019application de la Loi sur la publicit\u00e9 l\u00e9gale des entreprises, qui oblige ces entreprises \u00e0 produire leur d\u00e9claration 6 mois apr\u00e8s la fin de leur ann\u00e9e financi\u00e8re.\u00a0 Voir aussi la directive\u00a0de Revenu-Qu\u00e9bec<\/a>.<\/p>

\u2076 https:\/\/www.quebec.ca\/entreprises-et-travailleurs-autonomes\/demarrer-entreprise\/immatriculer-constituer-entreprise\/nouvelles-obligations-transparence\/date-naissance<\/a><\/p>

\u2077 Art. 3 (4) du m\u00eame R\u00e8glement d\u2019application.<\/p>

\u2078 Art. 14 de la Loi, ajoutant l\u2019art. 68.1 \u00e0 la Loi sur la publicit\u00e9 l\u00e9gale des entreprises<\/em>.\u00a0<\/p>

\u2079 RLRQ, chapitre A-2.1 (Voir les articles 63.1 et 73)<\/p>

\u00b9\u2070 RLRQ, chapitre A-21.1<\/p>

\u00b9\u00b9 Voir l\u2019article 9 du R\u00e8glement sur le calendrier de conservation, le versement, le d\u00e9p\u00f4t et l\u2019\u00e9limination des archives publiques<\/em>, RLRQ, chapitre A\u201121.1, r.2<\/p>

\u00b9\u00b2 C\u2019est ce que SOLUTION CONDO sugg\u00e8re dans son blogue du 10 mars 2023\u00a0: https:\/\/solutioncondo.com\/registre-des-entreprises-du-quebec-req-nouvelles-obligations-pour-fournir-des-pieces-didentite\/<\/a><\/p>

\u00b9\u00b3 Le syndicat \u00e9tant une personne morale, tout comme une compagnie, il est possible que les dirigeants (officiers) ne soient pas des administrateurs.\u00a0Cette situation se voit plus souvent dans les compagnies ou soci\u00e9t\u00e9s commerciales.<\/p>

\u00b9\u2074\u00a0Art. 17 de la Loi, ajoutant l\u2019article 99.1 \u00e0 la Loi sur la publicit\u00e9 l\u00e9gale<\/em><\/p>

\u00b9\u2075 Idem, nouvel art. 99.1<\/p>

\u00b9\u2076 Art. 11 de la Loi, ajoutant l\u2019article 35.2 \u00e0 la Loi sur la publicit\u00e9 l\u00e9gale<\/em>, deuxi\u00e8me alin\u00e9a\u00a0: \u00ab\u00a0Une personne physique ne peut avoir qu\u2019une seule adresse professionnelle aux fins de l\u2019application de la pr\u00e9sente loi.\u00a0\u00bb<\/em><\/p>

\u00b9\u2077 Idem, nouvel art. 99.1, deuxi\u00e8me alin\u00e9a<\/p>

\u00b9\u2078\u00a0https:\/\/www.quebec.ca\/entreprises-et-travailleurs-autonomes\/demarrer-entreprise\/immatriculer-constituer-entreprise\/nouvelles-obligations-transparence<\/a><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

The law amends the Act respecting the legal publicity of enterprises and proposes implementing regulations. Two of the new obligations are those of disclosing the dates of birth of syndicate directors, and concerning the obligation to provide their identification.<\/p>\n","protected":false},"author":2,"featured_media":10250,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39,44],"tags":[],"acf":[],"yoast_head":"\nBill 78 and the transparency of enterprises - DJC Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.djclegal.com\/en\/bill-78-and-the-transparency-of-enterprises\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bill 78 and the transparency of enterprises - DJC Legal\" \/>\n<meta property=\"og:description\" content=\"The law amends the Act respecting the legal publicity of enterprises and proposes implementing regulations. 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