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.
Mondial | Publication | novembre 2021
Thursday was “Energy day” at COP26, with the goal of “accelerating the global transition to clean energy”.
Under leadership of the UK’s COP Presidency, a 190 strong coalition of countries and companies have signed up to a commitment to phase out coal powered electricity generation – richer countries will do so by the 2030s and developing nations by the 2040s. There is also a commitment to end all investment in new coal power generation, with every G7 nation pledging to do so this year. While many signatories had already made similar commitments, numerous others made the pledge for the first time, including Vietnam and Chile, as well as Poland, Europe’s second largest coal consumer and its largest producer. However, the US, China and India have not yet signed up to the pledge.
The UK Government has published a biomass policy statement ahead of an accompanying full biomass strategy to follow in 2022. The policy statement confirms the UK’s recognition of biomass in the path to net zero, and also sets out the UK’s positive view of the role for bioenergy with carbon capture and storage (BECCS).
As mentioned in yesterday’s blog, the IFRS has formed a new International Sustainability Standards Board (ISSB), and today has published a prototype covering climate-related disclosures. While this new document is not currently binding, it does create a set of potential standards for a wide range of companies to consider. In particular there is a set of very granular expectations of areas of ESG concerns, including metrics for analysis that are proposed (indicating types of information one might expect a company to be able to create), and requirements for disclosure of ongoing results of monitoring of progress towards stated ESG objectives. Read our detailed analysis "IFRS forms the International Sustainability Accounting Board (ISSB) and publishes a prototype covering climate-related disclosures".
We were pleased to partner with Plug Power, the Atlantic Council and the Climate Action Solutions Centre to host industry leaders for a dinner at the Blair Estate to discuss the financing of hydrogen, ahead of an accompanying day of related panel talks on Friday.
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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