CRA considers that the right of a chair to cast the tie-breaking vote does not “automatically” confer de facto control on the representative of a 50% shareholder

CRA considers that s. 188 of the Quebec Business Corporations Act, which provides (unless otherwise provided in the by-laws) that the chair of the meeting has the deciding vote in the event of a tie, does not "automatically confer ... de facto control of a corporation on the person occupying the post of chair" in the situation where there are two equal shareholders.  However, it notes that on the facts, this essentially was the result which obtained in Brownco and Avotus.

Neal Armstrong.  Summary of 11 October 2013 APFF Round Table, Q. 11, 2013-0495811C6 F under s. 256(5.1).