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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.
In line with the hopeful message delivered in the State of the Nation address by the President, the Minister of Finance delivered a measured budget which did not shy away from the difficult questions being asked of Treasury.
In line with the hopeful message delivered in the State of the Nation address by the President, the Minister of Finance today delivered a measured budget which did not shy away from the difficult questions being asked of Treasury.
There is no doubt that the tax adjustments announced will hit South Africans in their pockets. However, Treasury failed to panic in the face of a slow economy and a growing deficit, and implemented some difficult changes which will hopefully make a material difference to the budget.
At the same time, statements regarding the realignment of tax incentives and the crack-down on illicit financial flows suggest that Treasury realises that increasing tax rates is not the only way to encourage economic activity and to bulk up the fiscus.
The Minister should be applauded for an honest medium term budget in October 2017, followed by an even better performance this year which can only strengthen the perception that Government is learning from its past mistakes and placing the country on a better course.
The main budget proposals for the 2018-19 fiscal year include –
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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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