EN :

Acid rain — which is a result of chemical alteration of sulfur and nitrogen oxydes when combined in the atmosphere with moisture — each year causes damages beyond repair to the environment. Because of the long-range transportation of pollutants and the local sensitivity of soils, Eastern Canada is particularly affected. The Province of Quebec is one prime target and it receives downwind air pollutants from the United States and Ontario.

This article deals with the law as it relates to acid rain and studies recent developments at local, national and international levels. It analyses laws, regulations and by-laws under which governments regulate and control the precursor pollutants of acid rain.

Until now government has not satisfactorily addressed the problem of acid rain so as to propose legal solutions. This is partly due to long-range transportation of pollutants which raises the question to an international level, making the issue of a negotiation on the subject between Canada and United States crucial.

EN :

It is common knowledge that liberalizing international exchanges does not eliminate the risks involved in international trade. For indeed, parties to an international commercial transaction are often far distant from one another and naturally know little about their respective financial or industrial situations as well as the laws and customs in force in these countries. It is these circumstances that brought about various advance payment schemes such as the letters of credit.

Yet world expansion of commerce that is largely due to hydro-electric projects and other projects linked together on a worldwide basis has given rise to contract guarantees. In this article the author deals with guarantees which mainly concern tender bond, performance bond, instalment reimbursement bond.

By means of these guarantees, an importer may demand that a third party whose solvency is recognized will guarantee the economic bond of the exporter. The demand for supplying a contract guarantee may also be required by the international body that finances an economic project or by way of legislation in some countries. After having described the machinery of these guarantees, the author examines the legal nature and validity of them. He then analyses the legal relationship of parties to this institution. He concludes by considering different cases that may prevent the realisation of the guarantee.

EN :

If we disregard the taxation consequences resulting from the trust, when this institution is considered in its civil law foundation, it may be defined as a means of ownership whereby the owner does not have the right of enjoyment in his or her area of authority. This aspect allows distinguishing trust from substitution. The fact that a trust is a means and not a segmentation of ownership establishes the difference between trust and usufruct.

EN :

This article deals with income tax and succession duty implications resulting from the use of Quebec civil law trusts, usufructs and substitutions. In the first part, the author examines income tax consequences under the Income Tax Act (Canada) and the Taxation Act (Quebec).

In the second part, the author examines the specific and unique rules provided in the Succession Duty Act (Quebec) with respect to each institution and various estate planning techniques which have been used

EN :

The new Consumer's Protection Act came wholly into force on April 30, 1981 under the title of Chapter P 41.1 of the Q.R.S., replacing and clarifying the former Consumer's Protection Act enacted in 1974 as Chapter 74.

The new Act goes so far as to change some century-old rules of the Civil Code, including the law of proof, all in favour of a better deal for the consumer. In almost every case of abuse or violation of any section of the Act, the consumer must simply prove that the merchant violated one or more of its sections in order that penalties of sections 271 and 272 apply.

The types of applicable penalties depend on the offence : Did the businessman simply overlook what the Act considers a mere formality ? Then the contract is voidable where a defence of lack of interest lies. Did the businessman contravene what the Act considers a fundamental right of the consumer? The consumer has a choice of remedies : — execution of the obligation by a third party ; — reduction of costs ; — annulment or resolution of the contract, the whole with a possible demand of damages, real and exemplary. The article explains the differences between form and substance as accepted by statute or case law, and the solutions applied. The correlation with other parts of the Civil Code, untouched by the Consumer Protection Act, is also studied, both in matters of proof, intent, and possible unjust enrichment of the consumer.