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 | mars 2021
On March 26, 2021, the President of Mexico sent an initiative to reform and add several provisions of the Hydrocarbons Law (the "Initiative").
Among the main amendments proposed under the Initiative, the Ministry of Energy (“SENER”) and the Energy Regulatory Commission (“CRE”) may suspend the permits provided for in the Hydrocarbons Law, namely, for the treatment and refining of oil, the processing of natural gas, the export and import of hydrocarbons and petroleum products, as well as the transport, storage, distribution, compression, liquefaction, decompression, regasification, commercialization and sale to the public of hydrocarbons, petroleum products or petrochemicals, when an imminent danger to national security, energy security or the national economy is anticipated.
The foregoing means that SENER and the CRE will have a discretional margin to determine the suspension of such permits. Additionally, it is important to note that the Initiative provides that in order to guarantee continuity in the operation of the activities covered by the permit in question, the authority may only contract State productive companies, eliminating the possibility of also contracting third parties with sufficient technical capacity.
Finally, among other things, the Transitory Articles contained in the Initiative set forth that once the corresponding Decree becomes effective, the permits whose holders do not comply with the applicable requirements or that breach the provisions of the Hydrocarbons Law will be revoked.
It is important to consider that the Initiative is still subject to the conclusion of the corresponding legislative procedure before it becomes effective, so it may be subject to subsequent changes.
For more information regarding the content or scope of the Initiative, please contact César Fernández.
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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