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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 | August 2016
When the Supreme Court of Texas delivered its opinion in In re Deepwater Horizon on February 13, 2015, commentators across the country pondered the impact of the opinion in the insurance industry. Many wondered whether the case would cause a sea change in the manner courts – at least Texas courts – interpret insurance policies. This article examines the impact In re Deepwater Horizon has had on insurance law in Texas. At the present time, results are mixed on Deepwater Horizon’s impact.
As a reminder, In re Deepwater Horizon raised the issue of what language is required to incorporate the limitations in an underlying contract referenced in an insurance policy. The insurance policy at issue named BP as an additional insured under the policy; however, the parties disputed whether BP’s coverage under the policy was determined strictly by the policy or whether it incorporated limitations in the underlying drilling contract. The insurance policies did not contain any explicit language limiting BP’s coverage as an additional insured. The Texas Supreme Court held that BP’s coverage under the policy was, in fact, defined by the drilling contract. The Court reasoned that there is no need for “magic words to incorporate a restriction from another contract into an insurance policy.” Since the drilling contract simply required BP to be named an additional insured “for liabilities assumed” under the contract, the Court reasoned that BP’s coverage under the insurance policy was also limited to the items listed in the drilling contract. There was a concern by many commentators that the Court’s ruling in In re Deepwater Horizon would lead to the overinclusion of limitations in outside contracts in insurance disputes.
Download the full article: In re deepwater horizon A year and a half later
Publication
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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