Québec City from above with the St. Lawrence River in the background and the Parliament Building located to the right. The Parliament Building is an eight-floor building in Québec City and home to the Parliament of Québec. Architect Eugène-Ètienne Tachè designed the building and it was built from 1877 to 1886. Also located in the Parliament Hill area are a few shopping streets, residential areas, and public green spaces. In 1985, the complex of parliamentary buildings was declared a National Historic Site of Quebec. ; https://digitalcommons.ric.edu/smolski_images/2104/thumbnail.jpg
In ms., on half-title of v. 2.: M. Eugène Jodin, Longueuil. ; Half-title of v. 1. torn. ; Bound with Faucher de Saint-Maurice. L'abbé C.-H. Laverdière. [1873?]. Les conservateurs et la politique nationale de 1878 à 1882. St. Hyacinthe, 1882. ; Mode of access: Internet.
Titre de la couv. ; Attribué au Parti conservateur du Québec--Canadiana, 1900-1925. ; Comprend des références bibliographiques. ; Reproduction électronique. ; Mode of access: Internet. ; Mode d'accès: World Wide Web. ; 44
En 1991, le législateur fédéral a modifié la Loi de l'impôt sur le revenu en y ajoutant des paragraphes spécifiques relatifs aux conséquences fiscales qu'entraînent le partage d'un bien détenu en indivision. Ces règles ne concernent que l'impôt sur le revenu et ne peuvent donc pas être appliquées à d'autres législations de nature fiscale, telles les taxes à la consommation. À défaut de règles spécifiques, les conséquences fiscales d'un partage en vertu de ces lois sont déterminées par le droit interne de chaque province; ce qui ne concorde pas nécessairement avec les règles retenues par le législateur fédéral aux fins de l'impôt sur le revenu. Quelles sont ces conséquences fiscales et peuvent-elles influencer l'issue d'un partage? Afin de répondre à ces questions, l'auteure explicite d'abord les règles contenues dans la Loi de l'impôt sur le revenu puis examine les conséquences fiscales d'un partage soumis à la Loi sur la taxe d'accise et à la Loi concernant les droits sur les mutations immobilières. ; Abstract: In 1991, Parliament amended the Income Tax Act by adding specific rules pertaining to the partition of undivided property. Since these rules apply only to the Income Tax Act, the fiscal consequences of a partition of undivided property under other tax legislation, such as sales taxes, are determined by provincial laws which do not necessarily coincide with the rules enacted for income tax purposes. What are the tax consequences of a partition of undivided property under the Income Tax Act and other tax laws? Could these consequences influence the outcome of a partition? In order to answer these questions, the writer explains the rules contained in the Income Tax Act. She also examines the fiscal consequences of a partition in light of the Excise Tax Act and the Act Respecting Duties on Transfers of Immoveables.
Avec: The Quebec political crisis : notes and precedents, Quebec, September 1879. ; Reproduction électronique. ; Mode of access: Internet. ; Mode d'accès: World Wide Web. ; 44
Des centaines de personnes meurent tous les jours, faute d'accès à une eau potable. Or, la population québécoise, qui est choyée puisque le Québec possède 3 % des réserves mondiales d'eau douce renouvelable, commence à peine à être sensibilisée à la question de l'eau. Avant l'adoption de la Politique nationale de l'eau (PNE) en 2002, très peu d'attention était portée à la gouvernance de l'eau au Québec. Encore aujourd'hui, l'intérêt de la société civile quant à la gestion de l'eau est relativement faible. Néanmoins, l'eau douce est de plus en plus convoitée sur la planète et cette convoitise pourrait conduire à de violents conflits territoriaux. Dans cet article, nous nous intéressons à la gouvernance de l'eau au Québec, et plus particulièrement à Montréal, ainsi qu'aux enjeux liés à cette précieuse ressource. ; Abstract: Hundreds of persons die every day due to a lack of access to potable water. Yet, the population of Quebec, which has at its disposal more than 3 % of the world's renewable fresh water reserves, is just beginning to become aware of the issues surrounding this resource. Until a water policy was adopted in Quebec in 2002, water governance was not a major societal concern. Indeed, even today, civil society manifests little interest in the management of water resources. However, as fresh water supplies diminish and become subject to greater demand, this could give rise to territorial conflicts. The writers discuss issues related to water governance in Quebec and in Montreal. They also examine future challenges which may confront Quebec society in this regard.
Cette recherche porte sur la diffusion des idées zapatistes dans certains milieux militants et universitaire québécois et sur les transformations qu'elle a entraînées au niveau des imaginaires et des pratiques militantes au Québec depuis 1994. Alors que l'EZLN et le zapatisme étaient des références clés du mouvement altermondialiste québécois dans les années 1990, aujourd'hui, la présence des idées zapatistes au Québec est diffuse. Les gauches québécoises sont passées d'un moment de convergence dans la lutte contre les sommets économiques internationaux à une multiplication des projets d'alternatives au système néolibéral. Ancrée dans une perspective post-marxiste, cette recherche est articulée autour du concept de résonance, proposé par Alex Khasnabish dans son étude sur la diffusion du zapatisme et ses effets sur les imaginaires militants en Amérique du Nord anglophone (Khasnabish, 2008). Ce concept de résonance permet d'analyser les transformations entraînées par l'entrelacement du zapatisme avec les imaginaires politiques des militant.es québécois.es ainsi que les transformations des imaginaires et des pratiques militantes québécoises au fil du temps. L'intérêt de cette approche est double : elle permet d'une part d'observer des liens entre des milieux militants et universitaire qui, au niveau idéologique, semblent parfois distants voir opposés. D'autre part, elle permet d'aller au-delà d'une lecture spasmodique des mouvements sociaux et de constater certaines continuités entre différents groupes militants et différents événements (Badiou, 1988). Enfin, analyser la présence du zapatisme dans le paysage des imaginaires politiques des militant.es au Québec, c'est faire l'histoire d'une mondialisation par le bas et brosser le portrait de certaines des luttes québécoises contre le système néolibéral et pour la création d'une pluralité d'alternatives. ; This study analyzes how the circulation of zapatism in some activist and academic networks in Québec have had an impact on the transformations of left-wing activists' political imaginaries and practices since 1994. If the EZLN and zapatism were a key reference of the québécois altermondialist movement in the 1990s, its present-day presence in the province is diffuse. Québec's political lefts went from a period of convergence, at the time when organizing counter summits and marching against international economic summits was the main focus, to a wide array of political projects exploring alternatives to the neoliberal system. Rooted in a postmarxist posture, this research is built around Alex Khasnabish's concept of resonance, which he proposed in his ethnography of the diffusion of Zapatism and its effects in anglophone activists circles in North America (Khasnabish, 2008). Similarly, this study analyzes the movement of people, zapatista's political imaginaries and practices in transnational networks. The idea of resonance enables the observation of transformationsresulting of the intertwinement between Zapatism and québecois.es's activist political imaginaries. Through this lens, the analysis of the transformations of said political imaginaries through time is also possible. The usefulness of this analytical tool is twofold. First, it unveils links between activist groups and academics that, on an ideological level, seemed unalike or even antagonistic. Second, it enables us to go further than an analysis that considers a social movement's history as a series of fits and starts, and rather highlights the continuities between activist groups and events (Badiou, 1988). Lastly, to analyze the presence of Zapatism in the political imaginaries' landscape of activists in Québec is to engage with the history of bottom-up globalization, particularly with social mobilizations against the neoliberal system and for the creation of a diversity of alternatives to it.
The Canadian brand of beer Molson has made a famous advertisement campaign with the motto "I AM CANADIAN" trying to use the nationalism of the country as a way to attract consumers, and relate the brand with the strong nationalism of Canadian people.The advertising campaign was a success. Nowadays Molson is the beer we see everywhere in Canada, and also we see it as a symbol of what the Canadian hockey player is, the proud of the country.However this advertising campaign was not showed in the province de Quebec. But, why not to show the add in one of the most important provinces of the country. Quebec has more than seven million inhabitants, and is one of the biggest economies in Canada.The answer to this question is not just the language, as is well known; Québec is the only province of Canada that has French as its first language. The province is not just a part of the Canadian federation; they consider themselves as a nation. A lot of Quebecoises do not consider themselves as part of Canada, and the motto " I am Canadian " could sound rude to the people that feel more: " je suis quebecois".When we get into the city of Quebec we can see a panel that says: Quebec, capital national du Quebec. When I asked a friend quebecoise about that, she answered me with an obviously air : Yes, because is the capital of the nation of Quebec.And indeed it is. The history did not let Quebec to be a country, or maybe the people, but it is a nation. If we see a nation as a group of people, with similar cultures, religions, languages, that share a past and believe in a future in common.When I came here I already knew something about the soveranist movements in the 60's, and I thought that this idea was just history. But as everything that happened during the 60's in the Americas, it has not disappeared, it is totally awake. We can see in the walls and the street's graffiti's that said, "Vive le Quebec Livre". This is the famous phrase from the former president of France Charles De Gaulle. In the middle of the tension with the soveranist movement in Quebec, the President appears in Montreal to visit the ExpoMontreal in 1967. When the expo finished the President pronounced a speech in front of a crowd waving flags of the nation of quebec, and in the perfect moment he said: Vive Montréal! Vive le Québec ! Vive le Québec. libre! Vive le Canada français! Et vive la France!After that the crowd exploited, and the image of De Gaulle passed not just to the history of France but also to the vitrine of leaders that wanted a free Québec. We still can see a little monument of Mr. De Gaulle in Shorebrooke street Montreal as a recognition of what he said and its meaning.But the federal government do not stayed without doing anything after that. And one of the most important decisions was, in 1971 the declaration of multiculturalism as a state policy. Canada was the first country in declaring multiculturalism as a state policy. The government made incredible efforts to relate the wide cultural gap in this enormous country (Almost 4450 kilometers from Halifax to Vancouver). To do that, they started teaching French in English provinces, but also pressuring Quebec to use English (against the province's government).Nowadays if your parents are not English speakers and you are studying in Quebec, you have no right to study in English until you are in college. So we can see how there is still a fight between the federal and provincial governments about how Quebecois protects their French.Anyways, talking in Montreal with a student of Political Science from English Canada, she made me see a very interesting point of view about this complicated situation. She told me that Quebec helps to the conformation of nowadays Canada as a multicultural country. She said that without Quebec they would be a classical English colony. But the problem with Quebec forces the multiculturalism, and made each part of Canada accept the other as a different part conforming the same state. This is the history of America, how to deal with people from totally different origins, and how to work with them together for a better future, how we make from different beginnings a destiny in common. Even if there are some problems, Canadians all over the territory feel their nationalism when they have to face the big neighbor U.S.A. and the Olympic winter games last mars were an example.When in the ice hockey final Canadians beat the American, the entire country was waving the maple leaf flag no matter which province were they from. That is the clear symbol that show us how a country can live peacefully no matter the differences in past if they have strong believes in a future in common. * Estudiante de la Licenciatura en Estudios Internacionales. Depto de Estudios Internacionales. FACS - ORT Uruguay
