S-31.1, r. 1.01 - Regulation respecting names of companies governed by Part I of the Companies Act

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2. The name of a company is identical to the name of another person, partnership or group
(1)  even if it contains, for the purpose of making it distinctive, a punctuation mark such as a period (.), a question mark (?), an exclamation point (!), a comma (,), a semi-colon (;), a colon (:), an ellipsis (…), parentheses ( ), square brackets [ ], quotation marks (“ ”), a dash (—), or a slash (/);
(2)  even if it contains, for the purpose of making it distinctive, an article (au, aux, de, de la, du, des, le, la, les, un, une) or a possessive adjective (mon, ton, son, ma, ta, sa, mes, tes, ses, notre, votre, leur, nos, vos, leurs);
(3)  even if it contains, for the purpose of making it distinctive, a preposition (à, avec, chez, dans, de, hors, par, pour, sans…) or a conjunction (et) or its symbol (&);
(4)  even if it has, for the purpose of making it distinctive, a different spelling, but has the same pronunciation or sign (such as +);
(5)  even if it contains, for the purpose of making it distinctive, a number in Arabic or Roman numerals having the same value;
(6)  even if it has, for the purpose of making it distinctive, a different syntax;
(7)  even if it has, for the purpose of making it distinctive, a different indication of the juridical form;
(8)  even if it contains, for the purpose of making it distinctive, an abbreviation, an aphaeresis (such as “pitaine” for “capitaine”) or an apocope (such as “télé” for “télévision”); or
(9)  even if it contains, for the purpose of making it distinctive, a word that has no determinant nature, such as “association”, “compagnie”, “entreprise”, “personne morale” or “société”, or an abbreviation thereof.
O.C. 1857-93, s. 2.