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La Cour suprême du Canada tranche : les cadres ne pourront se syndiquer au Québec
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Mondial | Publication | October 16, 2015
Welcome to Essential Corporate News, our weekly news service covering the latest developments in the UK corporate world.
On October 15, 2015 the London Stock Exchange (LSE) published a consultation on proposed changes to the AIM Rules for Companies (the AIM Rules) which apply to investing companies and to AIM companies that undertake a fundamental change of business, together with consequential changes required to the AIM Note for Investing Companies.
Amendments to the AIM Rules are as follows:
The AIM Note for Investing Companies is being updated to incorporate these amendments and, as such, provides that the LSE expects the condition of admission to raise a minimum of £6 million in cash via an equity fundraising on, or immediately before, admission, referred to in Rule 8 to usually be satisfied by an independent fundraising and not be funds raised from related parties, unless the related party is a substantial shareholder only and an authorised person. Cash funds resulting from a fundamental disposal under Rule 15 will usually be considered independent for these purposes.
The LSE has requested responses on this consultation to be sent by November 12, 2015.
(LSE, Consultation on proposed changes to AIM Rules for Companies, 15.10.15)
(LSE, AIM Note for Investing Companies (Extract) - Consultation mark up, 15.10.15)
On October 15, 2015 the Financial Reporting Council (FRC) published for consultation draft guidance on the going concern basis of accounting and reporting on solvency and liquidity risks for companies that do not apply the UK Corporate Governance Code. The consultation contains developments that are a result of the 2012 Sharman Inquiry and incorporates recent changes to the corporate reporting framework, most notably the introduction of new UK and Ireland GAAP and the strategic report.
The draft guidance is intended to replaces the FRC’s Going Concern and Liquidity Risk: Guidance for Directors of UK Companies 2009 and An Update for Directors of Companies that Adopt the Financial Reporting Standard for Smaller Entities (FRSSE): Going Concern and Financial Reporting.
The consultation requests comment on several key topics, including:
The FRC is requesting comments by January 15, 2016.
On October 9, 2015 the Transparency Regulations 2015 (the Regulations) were published along with an explanatory memorandum. The Regulations will implement the final remaining provisions of Directive 2013/50/EU (the 2013 Directive) amending the 2004 Transparency Directive and make some minor changes to the draft Transparency Regulations that were published on August 3, 2015.
The significant changes made by the legislation are as follows:
Regulations 1, 3, 7 and parts of Regulations 2, 5 and 6 come into force on November 1, 2015, Regulation 4 and the remaining sections of Regulations 2 and 5 come into force on November 26, 2015, and Regulation 6 comes into force on May 31, 2016 for remaining purposes.
Publication
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Publication
Le budget 2024 propose d’élargir la portée de certains pouvoirs permettant à l’ARC de demander des renseignements aux contribuables tout en prévoyant de nouvelles conséquences pour les contribuables contrevenants.
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L'impôt minimum de remplacement (IMR) est un impôt sur le revenu additionnel prévu dans la Loi de l’impôt sur le revenu (Canada) (la « Loi ») auquel sont assujettis les particuliers et certaines fiducies qui pourraient autrement avoir recours à certaines déductions et exemptions et à certains crédits pour réduire leur impôt sur le revenu fédéral canadien régulier.
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