Publication
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 | May 2017
On 21 April 2017 the government launched a consultation on the United Kingdom’s future legal framework for imposing and implementing sanctions (the Consultation). The Consultation paper sets out the government’s proposals for, and invites responses on, the future framework for sanctions regimes once the UK has completed its withdrawal from the European Union. This is necessary because many powers used in relation to sanctions exist by virtue of the UK’s membership in the EU.
As with the Policing and Crime Act, the Consultation demonstrates the UK government’s intent that the UK sanctions regime will become more important in a post-Brexit world. Whilst the basic tools available to it are unlikely to change, the focus on sanctions early in the two-year Article 50 exit period signals their value. How UK foreign policy will or will not diverge from EU policy remains to be seen, but an interest in increased enforcement is obvious. In their risk and compliance reviews, corporates and financial institutions alike would do well to anticipate enhanced scrutiny from OFSI and coordination with its US counterpart, OFAC.
As with the Policing and Crime Act, the Consultation demonstrates the UK government’s intent that the UK sanctions regime will become more important in a post-Brexit world. Whilst the basic tools available to it are unlikely to change, the focus on sanctions early in the two-year Article 50 exit period signals their value. How UK foreign policy will or will not diverge from EU policy remains to be seen, but an interest in increased enforcement is obvious. In their risk and compliance reviews, corporates and financial institutions alike would do well to anticipate enhanced scrutiny from OFSI and coordination with its US counterpart, OFAC.
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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