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légaux de la légalisation du cannabis",{"id":3604,"alt":3605,"focalPoint":3606,"height":83,"responsiveImage":3607,"blurUpThumb":3608,"title":86,"url":3609,"width":88,"video":86,"format":89},"eITYyN6cTzup9USXNNX61Q","Cannabis - Légalisation",{"x":82,"y":82},{"base64":3608},"data:image\u002Fjpeg;base64,\u002F9j\u002F4AAQSkZJRgABAQAAAQABAAD\u002F2wCEAAoHBwgHBgoICAgLDw0XDgwNDg0TDh8NFhEYFxUZGBYVFhUdHysjGh0oHRUWJDUlKC0vMjIyGSI4PTcwPCsxMi8BCgsLDg0OHBAKFS8cFhwvLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vL\u002F\u002FAABEIABAAGAMBIgACEQEDEQH\u002FxAAYAAACAwAAAAAAAAAAAAAAAAAABgMEBf\u002FEAB0QAAIBBQEBAAAAAAAAAAAAAAEDAAIFBhEyBBL\u002FxAAWAQEBAQAAAAAAAAAAAAAAAAADAgD\u002FxAAYEQEAAwEAAAAAAAAAAAAAAAADAAECEf\u002FaAAwDAQACEQMRAD8ArWXGkUM6E102dC\u002FZ0In+K+vXV0ZLTkjh6d\u002FRhITXDPeeRsuVqW2vQIhFarKGF+iTCTQNNaZ7P\u002F\u002FZ","https:\u002F\u002Fwww.datocms-assets.com\u002F161919\u002F1753451178-esteban-lopez-346908-unsplash.jpg",{"page":3611},{"id":694,"type":3612},{"cTitle":709,"id":708},{"page":3614,"noteLegal":3695,"relatedArticles":3696},{"id":694,"_createdAt":696,"seo":3615,"cReadingTime":3618,"cTitle":698,"cArticleTypeSelection":3619,"cAudioFile":3620,"cAuthor":3624,"cImage":3638,"cSummaryTitle":465,"cSummaryWysiwyg":465,"cIntro":3641,"cContent":3642,"_allSlugLocales":3689},{"title":3616,"description":3617,"image":86},"Droits acquis en urbanisme : jusqu’où peut-on les étendre?","Comprenez les règles entourant les droits acquis en urbanisme, l’intensification et l’agrandissement d’un usage dérogatoire au Québec.","3 min",{"cTitle":709,"id":708},{"id":3621,"filename":3622,"url":3623},"Ts_qhzAtTG6JptasJmHL2Q","singlecasesanalysisrecord-grandir-sans-perdre-ses-droits-acquis-bde5g5-5rj2oedsluz0wmg-86045185-98dc-4267-bfc3-2ff686fcd9b9.mp3","https:\u002F\u002Fwww.datocms-assets.com\u002F161919\u002F1793718996-singlecasesanalysisrecord-grandir-sans-perdre-ses-droits-acquis-bde5g5-5rj2oedsluz0wmg-86045185-98dc-4267-bfc3-2ff686fcd9b9.mp3",[3625],{"id":3626,"slug":3627,"cName":3628,"cTitle":3629,"cPhoto":3630},"ZRuCsl9FQsWr-s18p1jh8g","isabelle-landry","Isabelle Landry","Associée, avocate",{"id":3631,"alt":86,"focalPoint":3632,"height":3633,"responsiveImage":3634,"blurUpThumb":3635,"title":86,"url":3636,"width":3637,"video":86,"format":494},"Y6JVheXnSmexxALnGmI_Fw",{"x":82,"y":82},864,{"base64":3635},"data:image\u002Fjpeg;base64,\u002F9j\u002F4AAQSkZJRgABAQAAAQABAAD\u002F2wCEAAoHBwgHBgoICAgXEhULDg4QGhUNDiIYDRYYGBMZHSIeFiEaHysjGh0oHRUiJDUlKC0vMjIyHSI4PTcwPCsxMi8BCgsLDg0OHBANHDscFh47OzsvLy81Ly8vLy8vLzUvLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vL\u002F\u002FAABEIABgAEQMBIgACEQEDEQH\u002FxAAYAAEBAQEBAAAAAAAAAAAAAAAABQYHBP\u002FEACAQAAEDAwUBAAAAAAAAAAAAAAABAgMEEVEFBhIWQRT\u002FxAAXAQEBAQEAAAAAAAAAAAAAAAADBAUC\u002F8QAGBEAAwEBAAAAAAAAAAAAAAAAAAESESH\u002F2gAMAwEAAhEDEQA\u002FANInFtTc8L5kTVktknR7kp6h6uYpEl3PHHq6Iq+kUPSlZJ0j6QY\u002FtsWQdQw+GL28y0LnPXwjVc7F1u2HAGhK0FNyVeceQAJKCpn\u002F2Q==","https:\u002F\u002Fwww.datocms-assets.com\u002F161919\u002F1772031845-isabelle_landry-web.png",624,{"id":700,"alt":86,"focalPoint":3639,"height":702,"responsiveImage":3640,"blurUpThumb":704,"title":86,"url":705,"width":706,"video":86,"format":89},{"x":82,"y":82},{"base64":704},"\u003Cp>Une entreprise peut-elle prendre de l’expansion sans perdre les droits acquis qui protègent l’usage de son immeuble? Oui, dans certaines circonstances. C’est ce que rappelle la Cour d'appel du Québec dans l'affaire Municipalité de Laurierville c. Côté (\u003Ca href=\"https:\u002F\u002Fwww.canlii.org\u002Ffr\u002Fqc\u002Fqcca\u002Fdoc\u002F2026\u002F2026qcca1174\u002F2026qcca1174.html\" target=\"_blank\" rel=\"noopener\">2026 QCCA 1174\u003C\u002Fa>) qui portait sur des activités de mécanique automobile ayant pris de l’ampleur au fil des années. Cette décision a été rendue en appel d’un jugement de la Cour supérieure ayant accueilli en partie une demande de cessation d'usage fondée sur l'article 227 de la \u003Ca href=\"https:\u002F\u002Fwww.legisquebec.gouv.qc.ca\u002Ffr\u002Fdocument\u002Flc\u002Fa-19.1\" target=\"_blank\" rel=\"noopener\">Loi sur l'aménagement et l'urbanisme\u003C\u002Fa> (RLRQ, c. A-19.1) (la « LAU ») qui reconnaissait que certains usages exercés sur l'immeuble par les défendeurs étaient protégés par des droits acquis.\u003C\u002Fp>",[3643],{"cPagebuilderArticle":3644},[3645,3649,3652,3655,3658,3661,3664],{"_modelApiKey":3646,"id":3647,"cModuleId":465,"cWysiwyg":3648,"cSubtitle":465,"cInternalLink":86},"block_wysiwyg","ed6KqXngRYGVAMZIaciUAw","\u003Ch2>Droits acquis : distinguer l’intensification de l’extension d’un usage dérogatoire\u003C\u002Fh2>\n\u003Cp>Cette affaire, qui opposait la Municipalité de Laurierville (la « Municipalité ») à Denis Côté et à Les Véhicules JC inc. (« Véhicules JC »), offre un exemple concret et actuel de l'application des règles régissant l'intensification et l'extension des droits acquis en matière de zonage, ainsi que de la façon dont les tribunaux qualifient l'usage réel d'un immeuble.\u003C\u002Fp>\n\u003Cp>Dans cette affaire, la Municipalité demandait au tribunal d'ordonner à Denis Côté et à Véhicules JC de cesser tout usage commercial autre que la réparation de véhicules automobiles dans le garage situé sur leur immeuble, de retirer les biens entreposés qui ne servaient pas à un usage résidentiel et de remettre les lieux en état. Le reproche principal de la Municipalité visait l’entreposage de véhicules sur le lot appartenant à Denis Côté et sur lequel opère Véhicules JC.\u003C\u002Fp>\n\u003Cp>Les défendeurs contestaient la demande et réclamaient plutôt que le tribunal reconnaisse, par demande reconventionnelle, que la réparation de véhicules automobiles dans le garage, l'entreposage de véhicules dans la cour arrière et l'entreposage de pièces dans la grange étaient protégés par des droits acquis.\u003C\u002Fp>\n\u003Cp>Le tribunal de première instance a donné raison aux défendeurs sur ces prétentions. La Cour d'appel a maintenu le jugement de première instance et rejeté l'appel de la Municipalité. Ce dossier traite de deux principes importants en matière de droits acquis: d’une part, la distinction entre l'intensification et l'extension d'un usage dérogatoire; d’autres part, la règle voulant que l'usage d'un immeuble se qualifie selon les activités réellement exercées sur le site plutôt que selon la finalité de l'entreprise qui l’utilise.\u003C\u002Fp>",{"_modelApiKey":3646,"id":3650,"cModuleId":465,"cWysiwyg":3651,"cSubtitle":465,"cInternalLink":86},"aeKCxVG1TzO7xat5TkxsWg","\u003Ch2>Le contexte : des activités de mécanique automobile qui prennent de l'ampleur\u003C\u002Fh2>\n\u003Cp>L'affaire prend racine en 1985, lorsque Denis Côté fait l'acquisition d'un immeuble situé en zone agricole, alors utilisé pour un commerce de fleuriste. Dès 1988, Denis Côté entreprend des activités commerciales de mécanique automobile dans le garage et entrepose des véhicules sur l'immeuble, puisqu'il utilise les pièces de ceux-ci pour la réparation mécanique. Le 12 février 1990, le premier règlement de zonage de la Municipalité est adopté. À compter de cette date, les activités commerciales de mécanique automobile et la vente de véhicules usagés ne sont pas des usages autorisés dans la zone. La Municipalité admet toutefois que les activités de réparation mécanique exécutées dans le garage constituent un usage dérogatoire protégé par des droits acquis, puisqu'amorcées avant l’entrée en vigueur de ce règlement.\u003C\u002Fp>\n\u003Cp>En mai 2013, les activités commerciales de mécanique automobile exercées sur l'immeuble sont reprises par Jimmy Côté, le fils de Denis Côté, qui constitue Véhicules JC. Outre la réparation mécanique, Véhicules JC acquiert des véhicules en lot; une soixantaine de véhicules sont réparés par mois sur l'immeuble, et les activités commerciales s'intensifient significativement entre mai 2013 et l'année 2016.\u003C\u002Fp>\n\u003Cp>En février 2022, la Municipalité entreprend un recours fondé sur LAU afin de faire cesser certains usages sur l’immeuble, principalement l’entreposage de véhicules. Les défendeurs soutiennent plutôt que la réparation de véhicules automobiles dans le garage, l’entreposage de véhicules dans la cour arrière et l’entreposage de pièces dans la grange sont protégés par des droits acquis. Le tribunal de première instance leur donne raison sur ces prétentions. La Cour d’appel maintient le jugement et rejette l’appel de la Municipalité. La question centrale : intensification ou extension?\u003C\u002Fp>\n\u003Cp>La Municipalité soutenait que l'ampleur prise par les activités de Véhicules JC depuis 2013 dépassait ce que les droits acquis pouvaient protéger. Deux concepts juridiques distincts entrent alors en jeu : l’intensification ou l’agrandissement de l’usage protégé par droits acquis. (\u003Ca href=\"https:\u002F\u002Fdecisions.scc-csc.ca\u002Fscc-csc\u002Fscc-csc\u002Ffr\u002Fitem\u002F1896\u002Findex.do\">Saint-Romuald (Ville) c. Olivier, 2001 CSC 57\u003C\u002Fa>).\u003C\u002Fp>",{"_modelApiKey":3646,"id":3653,"cModuleId":465,"cWysiwyg":3654,"cSubtitle":465,"cInternalLink":86},"YueEVwJQTCe61TfZBpSbGg","\u003Ch2>L’intensification : lorsque l’activité prend de l’ampleur\u003C\u002Fh2>\n\u003Cp>La jurisprudence reconnaît depuis longtemps qu'un usage protégé par droits acquis peut voir son intensité augmenter, la protection n'étant perdue que si l'accroissement de l'intensité est à ce point considérable qu'il ne s'agit plus du même type d'activité, ou si le caractère de l'usage est modifié au point de le rendre complètement différent quant à ses effets sur la collectivité.\u003C\u002Fp>",{"_modelApiKey":3646,"id":3656,"cModuleId":465,"cWysiwyg":3657,"cSubtitle":465,"cInternalLink":86},"YwCXaNIUTNKNZW8fC7uU-w","\u003Ch2>L’agrandissement ; lorsque l’usage occupe plus d’espace\u003C\u002Fh2>\n\u003Cp>L'agrandissement (ou l'extension) vise plutôt la superficie occupée par l'usage dérogatoire et est un concept distinct de la variation d'intensité d'une activité protégée. Certains règlements de zonage encadrent spécifiquement cette possibilité.\u003C\u002Fp>\n\u003Cp>La Cour d'appel a reconnu qu'il existait un quiproquo terminologique dans les motifs de première instance entre l'intensification d'un usage et l'extension de sa superficie, mais elle a jugé que cette confusion n'était pas déterminante, puisque le règlement de zonage applicable à l'époque permettait justement une seule extension de l'usage dérogatoire à l'intérieur de la zone où il était exercé, avant l'entrée en vigueur du règlement municipal subséquent, et ce, sans autre limitation de la superficie.\u003C\u002Fp>\n\u003Cp>La Municipalité soutenait que l’agrandissement de l'usage dérogatoire ne pouvait se faire graduellement et qu’une modification au zonage en 2017 avait fait disparaître le privilège d'extension. La Cour d'appel a conclu que l’agrandissement s’était en l’espèce cristallisé avant l’entrée en vigueur du règlement de 2017, la preuve révélant que la superficie totale de l'immeuble était déjà utilisée pour l'entreposage des véhicules dès 1988.\u003C\u002Fp>\n\u003Cp>Finalement, la Cour d'appel ne relève pas d’erreur dans la conclusion du juge de première instance à l’effet que l’intensification de l’entreposage extérieur n’est pas à ce point considérable qu'il ne s'agit plus du même type d'activité.\u003C\u002Fp>",{"_modelApiKey":3646,"id":3659,"cModuleId":465,"cWysiwyg":3660,"cSubtitle":465,"cInternalLink":86},"PvkJAPJZRV6-s8HZyyRNog","\u003Ch2>Le principe clé : l'usage réel du terrain, pas la vocation de l'entreprise\u003C\u002Fh2>\n\u003Cp>Le second enseignement majeur de cette affaire touche à la façon même de qualifier un usage aux fins de la réglementation de zonage. La Municipalité plaidait que les activités exercées depuis 2013 devaient être qualifiées de vente en gros de véhicules usagés, un usage non protégé, plutôt que de réparation mécanique assortie d'un entreposage accessoire.\u003C\u002Fp>\n\u003Cp>La Cour d'appel a rejeté cet argument en s'appuyant sur des arrêts antérieurs (\u003Ca href=\"https:\u002F\u002Fwww.canlii.org\u002Ffr\u002Fqc\u002Fqcca\u002Fdoc\u002F2022\u002F2022qcca247\u002F2022qcca247.html?\" target=\"_blank\" rel=\"noopener\">St-Joseph-du-Lac (Municipalité) c. Hamel, 2022 QCCA 247\u003C\u002Fa>; \u003Ca href=\"https:\u002F\u002Fwww.canlii.org\u002Ffr\u002Fqc\u002Fqcca\u002Fdoc\u002F2023\u002F2023qcca30\u002F2023qcca30.html\" target=\"_blank\" rel=\"noopener\">Municipalité de Saint-Apollinaire c. 6669174 Canada inc., 2023 QCCA 30\u003C\u002Fa>) : l'usage protégé par droits acquis est déterminé par la nature des activités réellement exercées sur le site, et non par la nature de l'entreprise exploitée.\u003C\u002Fp>\n\u003Cp>Appliquant ce principe, la Cour d'appel a confirmé que l'entreposage de véhicules sur l'immeuble était accessoire à l'usage de mécanique automobile et non à des activités de vente en gros, faute pour la Ville d'avoir démontré que des lots de véhicules étaient exposés pour la vente ou que des voitures à vendre en inventaire étaient stationnées dans la cour.\u003C\u002Fp>\n\u003Cp>En plaidant que l'objectif poursuivi par Véhicules JC était la vente en gros plutôt que la réparation mécanique, la Municipalité mettait erronément l'accent sur la nature de l'entreprise au lieu de s'attarder aux activités réellement exercées sur l'immeuble.\u003C\u002Fp>",{"_modelApiKey":3646,"id":3662,"cModuleId":465,"cWysiwyg":3663,"cSubtitle":465,"cInternalLink":86},"SH_aye7nS9-VSREe2QgwUQ","\u003Ch2>Ce que les entreprises doivent retenir en matière de droit acquis\u003C\u002Fh2>\n\u003Cp>Ce dossier rappelle que la croissance d'une entreprise et la protection de ses droits acquis ne sont pas incompatibles, à condition que l'évolution de ses activités demeure fidèle à leur nature d'origine. Une entreprise en pleine croissance ne perd pas nécessairement ses droits acquis du simple fait de prendre de l'expansion, mais elle doit être en mesure de démontrer que cette croissance s'inscrit dans la continuité de l'usage historique du terrain, sans en transformer la nature, tout en respectant les règles de la réglementation municipale concernant l’agrandissement en superficie.\u003C\u002Fp>\n\u003Cp>Les entreprises dont les activités reposent sur un usage dérogatoire protégé par droits acquis ont donc tout intérêt à documenter rigoureusement l'évolution de leurs activités avant même qu'un \u003Ca href=\"https:\u002F\u002Fwww.bcf.ca\u002Fchamps-de-pratique\u002Flitige\u002Flitige-municipal\u002F\">litige municipal\u003C\u002Fa> ne survienne.\u003C\u002Fp>\n\u003Cp>Vous envisagez de modifier, d’intensifier ou d’étendre les activités exercées sur un immeuble bénéficiant de droits acquis? Pour toute question relative à la protection de vos droits acquis, à la conformité de vos activités à la réglementation d’urbanisme applicable ou à un litige municipal, communiquez avec \u003Ca href=\"https:\u002F\u002Fwww.bcf.ca\u002Fequipe\u002Fisabelle-landry\u002F\">Isabelle Landry\u003C\u002Fa>.\u003C\u002Fp>",{"_modelApiKey":3665,"id":3666,"cModuleId":465,"title":3667,"accordion":3668},"block_accordion","X69Xw1RGTe2SCTmWOi1z8g","Questions fréquentes sur les droits acquis en urbanisme",[3669,3673,3677,3681,3685],{"id":3670,"accordionItemDescription":3671,"accordionItemTitle":3672},"VBfcJBkXTB6Ubvcm5d-QKQ","\u003Cp>Un usage dérogatoire est un usage qui n’est plus conforme à la réglementation de zonage en vigueur. Il peut continuer d’être exercé s’il est protégé par droits acquis, c’est-à-dire s’il était légalement exercé avant l’entrée en vigueur de la réglementation l’interdisant. Il est toutefois important de valider les règles applicables à la perte des droits acquis, notamment en cas d’abandon ou d’interruption de l’usage.\u003C\u002Fp>","Qu’est-ce qu’un usage dérogatoire protégé par droits acquis?",{"id":3674,"accordionItemDescription":3675,"accordionItemTitle":3676},"f17w86bpT72aq0DAhnOwKw","\u003Cp>L’usage est déterminé en fonction des activités réellement exercées sur l’immeuble, et non en fonction de la vocation ou de la finalité commerciale de l’entreprise qui exerce l’usage.\u003C\u002Fp>","Comment détermine-t-on l’usage protégé par droits acquis?",{"id":3678,"accordionItemDescription":3679,"accordionItemTitle":3680},"WvwO5-tqTXijWDBtjGU7cQ","\u003Cp>Oui. Un usage protégé par droits acquis peut gagner en intensité sans perdre sa protection. Toutefois, si l’augmentation est telle qu’elle transforme la nature même de l’activité ou ses effets sur la collectivité, la protection peut être remise en question.\u003C\u002Fp>","Une entreprise peut-elle intensifier un usage protégé par droits acquis?",{"id":3682,"accordionItemDescription":3683,"accordionItemTitle":3684},"EGlhgXZBQGu8Fx15ngsX_g","\u003Cp>L’intensification concerne l’ampleur de l’activité exercée, tandis que l’agrandissement concerne la superficie occupée par l’usage dérogatoire. Les règles applicables à l’agrandissement (parfois appelé extension) peuvent varier selon la réglementation municipale.\u003C\u002Fp>","Quelle est la différence entre l’intensification et l’agrandissement d’un usage dérogatoire?",{"id":3686,"accordionItemDescription":3687,"accordionItemTitle":3688},"dse--7UOR1O7RgsGouTRPA","\u003Cp>L’article 227 permet notamment à une municipalité de demander à la Cour supérieure d’ordonner la cessation d’une utilisation du sol ou d’une construction incompatible avec sa réglementation d’urbanisme. C’est sur ce fondement que la Municipalité de Laurierville a intenté son recours dans l’affaire commentée.\u003C\u002Fp>","Que prévoit l’article 227 de la Loi sur l’aménagement et l’urbanisme?",[3690,3693],{"locale":3691,"value":3692},"en","growing-without-losing-acquired-rights",{"locale":3694,"value":697},"fr",{"cLegalTextCases":465},[3697,3702,3714,3726],{"__typename":695,"id":711,"slug":713,"cTitle":714,"_createdAt":712,"cImage":3698,"cArticleTypeSelection":3701},{"id":716,"alt":717,"focalPoint":3699,"height":702,"responsiveImage":3700,"blurUpThumb":720,"title":721,"url":722,"width":706,"video":86,"format":89},{"x":82,"y":82},{"base64":720},{"id":708,"cTitle":709},{"__typename":695,"id":966,"slug":968,"cTitle":3703,"_createdAt":967,"cImage":3704,"cArticleTypeSelection":3713},"Tramway de Québec et expropriation : vos droits selon la nouvelle loi ",{"id":3705,"alt":3706,"focalPoint":3707,"height":3708,"responsiveImage":3709,"blurUpThumb":3710,"title":86,"url":3711,"width":3712,"video":86,"format":89},"NxxWnvjaQ4SMG0b9tlyeAw","expropriation tramway de Québec",{"x":82,"y":82},1299,{"base64":3710},"data:image\u002Fjpeg;base64,\u002F9j\u002F4AAQSkZJRgABAQAAAQABAAD\u002F2wCEAAoHBwgHBgoICAgLCgoVDhgQDg0NDhMfFR0YIx0hIBoiFiEdHysjJh0oHRUiJDUlLS0vMjIyGSI4PTcwPCsxMi8BCgsLDg0OHBAQHDsoIig7OzsvOzU7NS8vLzsvOy87NS8vLzs7OzUvLy87Ly8vLy8vOy8vLy8vLy8vLy8vLy8vL\u002F\u002FAABEIAA4AGAMBIgACEQEDEQH\u002FxAAXAAADAQAAAAAAAAAAAAAAAAAFBgcA\u002F8QAHxAAAQUAAQUAAAAAAAAAAAAAAgABAwQFIQYREjFB\u002F8QAFwEAAwEAAAAAAAAAAAAAAAAAAgMEAf\u002FEABoRAAICAwAAAAAAAAAAAAAAAAABAgMEETH\u002F2gAMAwEAAhEDEQA\u002FAK8c4jZaN37cIPr6I1Lwcpf6j3LFXWZgQLR1p7VoHN0+NTIp3oqdK2FuJib2sk7K0poYx8X+LLHUwlkLXD\u002F\u002F2Q==","https:\u002F\u002Fwww.datocms-assets.com\u002F161919\u002F1791920709-image_web_tramway_quebec_expropriation.jpg",2309,{"id":708,"cTitle":709},{"__typename":695,"id":991,"slug":993,"cTitle":3715,"_createdAt":992,"cImage":3716,"cArticleTypeSelection":3725},"Transfert d’entreprise familiale : quelles règles fiscales faut-il connaître? ",{"id":3717,"alt":3718,"focalPoint":3719,"height":3720,"responsiveImage":3721,"blurUpThumb":3722,"title":3723,"url":3724,"width":770,"video":86,"format":494},"MibrXOqRSpKtI7yhH-u9Xw","Transferring a Family Business: What Tax Rules Should You Know?  | BCF Business Law",{"x":82,"y":82},1004,{"base64":3722},"data:image\u002Fjpeg;base64,\u002F9j\u002F4AAQSkZJRgABAQAAAQABAAD\u002F2wCEAAoHBwgHBgoIDQgLDw0PDhgQDhYNGRENFg4YFxcZGBYTFhUaHysjGh0oKRUWJDUlKC0vMjIyGSI4PTcwPCsxMi8BCgsLDg0OHBAQHC8oFig7Oy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vLy8vL\u002F\u002FAABEIAAwAGAMBIgACEQEDEQH\u002FxAAXAAADAQAAAAAAAAAAAAAAAAAABQYH\u002F8QAHBAAAgICAwAAAAAAAAAAAAAAAAECBAUSAxEj\u002F8QAFwEAAwEAAAAAAAAAAAAAAAAAAwQFAf\u002FEABoRAAEFAQAAAAAAAAAAAAAAAAIAAQMEERL\u002F2gAMAwEAAhEDEQA\u002FAMyo39eZFJxZtRil2RFV+yGibHAmLFMs1gJ0yyGYUpAT95vYDHmLUWOpHyv\u002F2Q==","Transferring a Family Business: What Tax Rules Should You Know?","https:\u002F\u002Fwww.datocms-assets.com\u002F161919\u002F1791221339-bcf_linkedin_article_mid_market_v1-web.png",{"id":708,"cTitle":709},{"__typename":695,"id":743,"slug":745,"cTitle":746,"_createdAt":744,"cImage":3727,"cArticleTypeSelection":3730},{"id":748,"alt":86,"focalPoint":3728,"height":750,"responsiveImage":3729,"blurUpThumb":752,"title":86,"url":753,"width":706,"video":86,"format":754},{"x":82,"y":82},{"base64":752},{"id":708,"cTitle":709},1793723861134]