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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 2017
On October 24, 2017, an official notice issued by the Venezuelan Central Bank was published in Official Gazette No. 41,263 in connection with the applicable exchange rate for the assessment of certain tax liabilities (the Official Notice).
In the Official Notice the Central Bank informs the tax authorities and the public that the exchange rate set forth in article 1 of Exchange Agreement No. 35 of March 9, 2016, (namely, the protected or DIPRO exchange rate) shall be used as reference in the following cases:
Assessing tax liabilities arising from contracts entered into by Petróleos de Venezuela, S.A. (PDVSA), its affiliates or mixed companies incorporated pursuant to the Organic Hydrocarbons Law (Mixed Companies) with exclusive vendors of specialized supplies in the national territory that are directly connected to liquid and gaseous hydrocarbons activities, which payment was agreed upon in foreign currency. The Official Notice does not define the term “specialized supplies.”
Payment obligations of public prices, tariffs, commissions and surcharges that were agreed upon in foreign currency as the unit of account of PDVSA, its affiliates and Mixed Companies.
Finally, in the Official Notice the Central Bank reaffirms the content of official notices published in Official Gazette No. 41,024 of November 4, 2016, and N° 41,128 of April 4, 2017, pertaining to the applicable exchange rate for the purposes of: (i) translating the taxable base of tax liabilities arising from customs operations carried out by PDVSA, its affiliates, Mixed Companies or its vendors of specialized supplies; and (ii) assessing the taxable base of domestic taxes applicable to primary activities concerning liquid and gaseous hydrocarbons.
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Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
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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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