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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.
Auteur:
Mondial | Publication | June 2018
The Queensland Government’s FY2018-19 budget was announced yesterday and it includes an increase to 2 property taxes.
The rate of land tax will be increased by 0.5 per cent for owners of land who have aggregated holdings with a taxable value above $10 million.
From the 2018-19 financial year onwards, an increased rate of 2.25 per cent for resident individuals and 2.5 per cent for companies, trustees and absentees will apply to the portion of an owner’s taxable landholding that exceeds $10 million. Currently the top land tax rate of 1.75 per cent and 2 per cent respectively applies to the portion of an owner’s taxable landholding that exceeds $5 million.
Since 2016 the Queensland Government has charged additional duty where a foreign person buys “AFAD residential land” under the Duties Act 2001.
Additional duty for foreign purchasers is also charged by the State Governments of New South Wales, Victoria and South Australia. Western Australia is introducing a foreign owner duty surcharge from 1 January 2019.
For contracts signed today, the rate of AFAD in Queensland is 3 per cent. As suggested in the Queensland Government’s Mid-Year Fiscal and Economic Review released at the end of 2017, the Queensland Budget yesterday announced an increase in the rate of AFAD from 1 July to 7 per cent.
This brings the rate applied in Queensland in line with the other States, with Victoria, South Australia and Western Australia all charging 7 per cent and New South Wales charging 8 per cent.
The increased duty rate will apply to contracts formed on or after 1 July 2018 – it will not apply to a contract to acquire AFAD residential land executed before 1 July 2018, even if settlement occurs on or after that date.
As a result, buyers who will be assessed for AFAD and who wish to avoid the 4 per cent increase, should urgently consider signing any contracts for AFAD residential land before 1 July 2018.
Amendments last year to the Duties Act 2001 also mean that:
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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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