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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 | September 23, 2016
Welcome to Essential Corporate News, our weekly news service covering the latest developments in the UK corporate world.
On September 16, 2016 the Business, Innovation and Skills (BIS) Committee announced the launch of an inquiry on corporate governance, focussing on executive pay, directors’ duties and the composition of board rooms, including worker representation and gender balance in executive positions. The inquiry follows on from recent inquiries by the BIS Committee into BHS and Sports Direct and the Prime Minister’s commitment to overhaul corporate governance.
Written submissions are requested by October 26, 2016 and particular points on which the BIS Committee is seeking submissions include the following:
Directors’ duties
Executive pay
Composition of boards
(BIS Committee, Corporate Governance Inquiry launched, 16.09.2016)
On September 19, 2016 the ICSA Governance Institute issued new guidance about minute taking. This Guidance Note recognises that minutes are as individual as the board to which they relate. However, it advises that decisions as to format, style and content should be taken from a position of knowledge of the law and of regulatory and market practice so as to provide an accurate, impartial and balanced record of meetings, but comments that this a deceptively difficult task.
The Guidance Note, which follows a consultation launched in May 2016, highlights the following key points:
The full Guidance Note is available to ICSA members only.
(ICSA, The Governance Institute, ICSA guidance on minute taking, 19.09.2016)
On September 20, 2016 Tomorrow’s Company released guidance produced by Tomorrow’s Good Governance Forum on improving board evaluations, focusing on how this is a process of shared learning and feedback. The guidance addresses matters such as critically evaluating self-performance and tackling weaknesses as part of the evaluation process, which as a result will enhance shareholder and stakeholder confidence in the board’s effectiveness and adaptability.
The guidance notes that the most effective board evaluation:
The guidance notes that the most effective board evaluation is/does not:
The guidance considers points arising from the action plan resulting from the board discussion about the review of the evaluation, issues in relation to disclosing the results of the board evaluation, appointing an external evaluator, widening the sources of feedback in the evaluation process and the roles of the chair, SID and company secretary in the process.
(Tomorrow’s Company, Improving board evaluation for greater board effectiveness, 20.09.2016)
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.
Publication
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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