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.
Welcome to the October edition of Legalflyer.
Brexit Aviation and transitional arrangements
The aviation industry has long recognised the need for a Brexit transition period to allow time to finalise a comprehensive UK-EU aviation agreement. But what are the proposed terms of transition for aviation? Will the regulatory environment remain the same during the transition period or do airlines and other aerospace businesses need to plan for the transition period itself? In this article we explain the terms of transition and where areas of uncertainty persist for aviation businesses.
An insight into airline insolvencies
A year has passed since the Monarch Airlines collapse and one consequent action was for the UK government to launch an Airline Insolvency Review. This article identifies key considerations in the event of an insolvency including the interests of lessors and financiers and the Cape Town Convention and references examples from Europe and the US. It concludes with a review of the Monarch case and an update on the Airline Insolvency Review.
Following GDPR is the next phase of the EU’s Digital Single Market Strategy, the ePrivacy Regulation which is designed to harmonise European laws on the confidentiality of electronic communication data. This article reviews the new regulation, highlighting areas of note for aviation entities based in the EU and for those entities based outside but doing business within it.
Aquila v Onur - The case of the lease of an aircraft engine
This article reviews a case involving the lease of a faulty engine which failed mid-flight. The case highlights the interplay between technical and legal reasoning and in discussing the judgment demonstrates the importance of the legal documentation including the terms of the lease and the Acceptance Certificate.
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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