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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 | September 2016
On September 22, 2016, the Canadian Securities Administrators (CSA) issued a request for comment with respect to the final stage of Phase 2 of their Modernization of Investment Fund Product Regulation Project. This stage focuses on proposed amendments to National Instrument 81-102 Mutual Funds (NI 81-102) to create a regulatory framework pursuant to which “alternative funds” (i.e., mutual funds that adopt fundamental investment objectives that permit them to invest in asset classes or adopt investment strategies that are otherwise prohibited in NI 81-102) (Alternative Funds) can be offered to retail investors. The CSA has also proposed changes to NI 81-102 that will affect conventional mutual funds and non-redeemable investment funds.
The CSA has proposed that Alternative Funds:
The CSA has also proposed that Alternative Funds be subject to a seed capital requirement of $150,000 (i.e., the manager of an Alternative Fund would need to invest $150,000 on launch and maintain that investment until the Alternative Fund has raised at least $500,000 from outside investors). The CSA is consulting with the Mutual Fund Dealers Association of Canada to determine the appropriate proficiency requirements for dealing representatives of mutual fund dealers that will trade in securities of Alternative Funds.
As noted above, the CSA is also proposing that certain amendments be made to NI 81-102 that will affect conventional mutual funds and non-redeemable investment funds. More specifically, it has been proposed that:
The CSA invites all interested parties to provide written feedback on the proposals by December 22, 2016.
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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