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 January edition of Legalflyer.
Blockchains and distributed ledgers for aviation
The potential for large scale efficiency gains makes blockchain technology something that businesses across all industries cannot ignore. In the lead article we look at how blockchain technology can be applied to the aviation industry to realise these gains. We illustrate this through developing an example blockchain for aircraft parts.
AFIC – Aircraft Non-Payment Insurance – a new aircraft financing product
The aviation finance industry is resilient in its ability to create new financing options when existing ones become unavailable. The last couple of years have been notable for the absence of financings of Airbus and Boeing aircraft supported by the European Export Credit Agencies and US Eximbank. This article describes the AFIC product, similar in many ways to an ECA financing, with an insurance policy being provided instead of a guarantee.
Finding the right Brexit path for aviation – Taking control versus market access
The Norton Rose Fulbright Brexit team continues to contribute legal input to working groups focused on the key issues in negotiating a Brexit and this article is an excerpt from a presentation made to UK Transport in Europe (UKTiE) at the House of Lords. It looks at whether some of the UK government’s stated priorities for a Brexit can be respected for aviation and, if not, what the options are.
Reducing the risk of an aircraft redelivery dispute
Over recent years we have seen an increasing number of disputes arising in relation to aircraft redeliveries. This article seeks to identify why they occur, the steps that can be taken to minimise the risk of a dispute and summarises a number of relevant cases to highlight areas that are frequently subject to a dispute.
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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