{"id":5344,"date":"2019-08-28T13:26:28","date_gmt":"2019-08-28T17:26:28","guid":{"rendered":"http:\/\/www.spiegelsohmer.com\/?p=5344"},"modified":"2019-08-28T13:26:28","modified_gmt":"2019-08-28T17:26:28","slug":"extension-of-delay-to-disclose-prete-nom-ageeements","status":"publish","type":"post","link":"https:\/\/spiegelryan.com\/en\/2019\/08\/28\/extension-of-delay-to-disclose-prete-nom-ageeements\/","title":{"rendered":"Extension of Delay to Disclose Prete-nom Ageeements"},"content":{"rendered":"<p>As reported earlier this month in our blog, Finance Quebec announced, on May 17, 2019, measures to fight aggressive tax planning. One of these measures is to require the disclosure of pr\u00eate-nom agreements. To know more about the requirements surrounding pr\u00eate-nom agreements, please consult my previous <a href=\"http:\/\/www.spiegelsohmer.com\/en\/2019\/08\/02\/finance-quebec-released-measures-to-deal-with-aggressive-tax-planning\/\" target=\"_blank\" rel=\"noopener noreferrer\">article<\/a>.<\/p>\n<p>Finance Quebec has just provided an extension to the original obligatory reporting dates. Regardless of when, the pr\u00eate-nom agreement was executed, all pr\u00eate-nom agreements must now be disclosed upon the later of 90 days following the execution of the pr\u00eate-nom agreement or 90 days after the bill introducing these measures has become law.<\/p>\n<p>These proposed provisions have not yet become law. You should also note that at this time, the prescribed form (dealing with the exact information which must be disclosed) has not been published.<\/p>\n<p>&nbsp;<\/p>\n<p><em>Note: the author would like to thank Hyacinthe Huguet, articling student, for his precious help.<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As reported earlier this month in our blog, Finance Quebec announced, on May 17, 2019, measures to fight aggressive tax planning. One of these measures is to require the disclosure of pr\u00eate-nom agreements. To know more about the requirements surrounding pr\u00eate-nom agreements, please consult my previous article. Finance Quebec has just provided an extension to [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-5344","post","type-post","status-publish","format-standard","hentry","category-taxation-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Extension of Delay to Disclose Prete-nom Ageeements - Spiegel Ryan<\/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.spiegelsohmer.com\/en\/2019\/08\/28\/extension-of-delay-to-disclose-prete-nom-ageeements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Extension of Delay to Disclose Prete-nom Ageeements - Spiegel Ryan\" \/>\n<meta property=\"og:description\" content=\"As reported earlier this month in our blog, Finance Quebec announced, on May 17, 2019, measures to fight aggressive tax planning. 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