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 | June 8, 2018
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On June 8, 2018 the Financial Conduct Authority (FCA) published Policy Statement PS18/11 (the Policy Statement) providing feedback on the FCA’s Consultation Paper CP17/21 (the Consultation) which it published in July 2017 proposing a new premium listing category for companies controlled by sovereign countries. The FCA is taking forward this new listing category but has amended some of its original proposals in light of feedback received. The relevant changes to the Listing Rules, primarily included in a new Chapter 21, are set out in an Appendix to the Policy Statement.
While companies in the new premium listing category will generally need to comply with the requirements of the current premium regime, these are subject to a number of modifications. The key amendments are as follows:
Companies will be able to seek admission, or transfer, of securities to listing in the new category from July 1, 2018.
(FCA: Sovereign controlled companies, Policy Statement PS18/11, 08.06.18)
(FCA, New premium listing category for sovereign-controlled companies, 08.06.18)
On June 6, 2018 Sir John Kingman, having been appointed in April 2018 to carry out an independent review of the Financial Reporting Council (FRC), published a Call for Evidence in relation to that review.
The two objectives of Sir John Kingman’s review are (i) to ensure that the FRC’s structures, culture and processes, its oversight, accountability and powers, and its impact, resources and capacity are as good as they could be and are fit for the future, and (ii) to see the FRC standing as a beacon for the best in governance, transparency and independence. As a result, the review team is calling for evidence and information, including specific examples, on the effectiveness of the FRC.
Particular areas in respect of which evidence is requested are as follows:
Responses are requested by August 6, 2018.
(BEIS, Independent review of the FRC, Call for Evidence, 06.06.18)
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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