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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 | Feb 22, 2017
The sugar tax, which was introduced by the budget speech 2016 will be effective as soon as the relevant legislation is approved by Parliament and signed into law by the President. At this stage, it is evident that the amount of tax payable will be based on the sugar content of the beverages at the proposed rate of 2.1c/gram of sugar content in excess of 4g/100ml. To ensure that both intrinsic and added sugar are included in this calculation, the legislation will follow definitions used by the World Health Organisation. This tax will also apply to concentrated beverages in line with the current health-promotion interventions proposed by Government.
Part of the revenue generated through this tax will be applied to Governmental health initiatives as a part of the strategy to fight non-communicable diseases.
A revised Carbon Tax Bill is to be tabled in Parliament and receive public comments by mid-2017. A revised regulation for the carbon offset allowance will be published alongside the Carbon Tax Bill and will enable corporate entities and firms to reduce their carbon tax liability. It was also noted that during the first phase of the tax, which will run until 2020, there will be no impact on the price of electricity as a result of the imposition of this tax.
Further clarity is needed on the alignment of the carbon tax and the carbon budget after 2020 which Government assures us will arrive by the end of the year.
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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