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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 | février 2020
On February 14, 2020, the People's Bank of China, the China Banking and Insurance Regulatory Commission (the CBIRC), the China Securities Regulatory Commission, the State Administration of Foreign Exchange and the Shanghai Municipal Government jointly issued the Opinions on Further Accelerating the Establishment of An International Financial Centre in Shanghai and Supporting the Development of Economic and Financial Integration in the Yangtze River Delta (in Chinese 《关于进一步加快推进上海国际金融中心建设和金融支持长三角一体化发展的意见》) (the Opinions). The Opinions include various detailed measures to further promote the opening up of and the regulatory reforms in the financial sectors in Shanghai.
According to the Opinions, the newly established Lin-Gang Special Area in Shanghai will focus on the development of the financial services, science innovation and FinTech industries. Entities established within the Lin-Gang Special Area may enjoy greater convenience and flexibilities in the cross-border transfer and use of Renminbi sourced offshore through foreign direct investment, debt financing and IPO. A pilot program on Renminbi-foreign currency consolidated cash pooling will also be explored – currently, cash pooling of Renminbi and foreign currency of qualified multinational companies is still subject to two different regimes in China.
In addition to the above, various national initiatives to further open up the financial market will first be rolled out in Shanghai, specific opening-up measures include:
Apart from the detailed rules, the Opinions also explicitly provide that Shanghai will pioneer the implementation of the financial policies applicable in the various pilot free trade zones, as well as the various financial supportive rules to be promulgated by the national financial administrative authorities. It is anticipated that Shanghai will continue to take a leading role in implementing financial regulatory reforms in the country.
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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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