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 | September 2018
The government wants to tackle what it considers to be unfair practices in the residential leasehold market. In December 2017 it announced plans to ban the sale of new-build houses on a leasehold basis and to require ground rents in all new long residential leases to be set at a “peppercorn” - or zero financial value. (At the time of writing, we await draft legislation). But such measures would not help existing leaseholders with onerous lease terms and the government estimates that about 18 per cent of England’s housing stock is owned on a leasehold basis.
On September 20, 2018 the Law Commission proposed a series of reforms to plug that gap by making it easier for leaseholders of houses and flats to “enfranchise”: to buy their freehold or to extend their lease. The current enfranchisement regimes are seen as complex, expensive and as causing unnecessary conflict, costs and delay.
The proposals aim to
At the government’s request the Law Commission has also provided a series of options for calculating the premium to be paid, seeking to achieve a balance between reducing current premium levels and ensuring that sufficient compensation is paid to landlords to reflect their legitimate property interests. The options range from the adoption of a simple formula, such as a ground rent multiplier or a percentage of the capital value of the property, to options based on current valuation methodology. This issue may prove to be particularly controversial.
The proposals are open for consultation until November 20, 2018.
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.
Abonnez-vous et restez à l’affût des nouvelles juridiques, informations et événements les plus récents...
© Norton Rose Fulbright LLP 2023