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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 | octobre 2019
On October 11, 2019, Luxembourg’s financial regulator (the CSSF), issued a press release in relation to the UK leaving the EU without an agreement on October 31, 2019 (Hard Brexit) and relates to both:
UK Managers who did not submit the Required Brexit Notification will not be entitled to continue their activities under the transitional period provided for under the laws of April 8, 2019 on Brexit (the Brexit Laws) and will be considered “third country managers” from the date of Hard Brexit. Accordingly they will, from the date of a potential Hard Brexit, lose the benefit of their existing passporting rights.
If they wish to continue their activities from the date in the event of a Hard Brexit, such UK Managers must now:
The CSSF reserves the right to publish, in due course, a list of the UK Managers who do not comply with these requirements.
UK Managers who submitted the Required Brexit Notification, have, instead of remaining subject to the transitional regime as a result of such notification, been granted the possibility of opting to remain as “third country managers” for each AIF, subject to:
Whilst the statements made by the CSSF in the press release are based on the assumption of a Hard Brexit occurring on October 31, 2019, and the CSSF does not preclude the possibility of future legislative or regulatory modifications of the third country regime, the introduction by the CSSF of an option for those UK Managers having made the Required Brexit Notification to become, subject to fulfillment of certain conditions, third country managers, rather than remaining within the transitional regime, is welcome.
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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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