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.
Publication | April 2018
On April 5, 2018, the Ministries of People’s Power of Internal Affairs, Justice and Peace and of Economy and Finance, jointly published in the Special Official Gazette No. 6,369 the Resolution No. 076/2018 ordering the immediate suspension of all economic, commercial and financial activity with the national subjects of the Republic of Panama listed in Annex A of this joint resolution, as a protective measure for the financial, economic and commercial system of the Bolivarian Republic of Venezuela (Resolution No. 076).
The suspension will have a term of 90 days, extendable for similar periods. Likewise, the suspension could be generally ended or only with respect to certain subjects.
Individuals with Panamanian citizenship
Individuals with residence for tax purposes in Panama, even when having a foreign nationality
Legal entities and entities without their own legal personality, formed under the legislation of Panama, including their branches or any other kind of permanent establishment, even when operating outside Panamanian territory
Legal entities and entities without their own legal personality, formed abroad but operating through branches or any other kind of permanent establishment located in Panamanian territory.
It is provided that the Superintendence of Institutions of the Banking Sector (SUDEBAN) and the Superior Body of the National Finance System (OSFIN) will immediately adopt the indispensable measures to guarantee the establishment of the adequate controls to implement Resolution No. 076.
The bodies and entities referred to in the Organic Law Against the Organized Delinquency and the Financing of Terrorism as bodies and entities of control will be responsible for securing compliance with Resolution No. 076.
The crimes related to Resolution No. 076 will be substantiated in accordance with the corresponding proceedings by the body or entity with control over the obligated subject, in accordance with the Organic Law Against the Organized Delinquency and the Financing of Terrorism, the Law of the Institutions of the Banking Sector, and, if applicable, the penalties provided in those norms will be applied.
Resolution No. 076 became effective on April 5, 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.
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