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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 | août 2020
This year, Australia experienced horrific bushfires, described as the most “evident and deeply traumatic experience of the huge impacts of climate change” by Christiana Figueres, the former Executive Secretary of the United Nations Framework Convention on Climate Change. Also this year, the Paris Agreement, which Ms Figueres helped to deliver, invites governments to set and communicate their long-term 2050 goals, and shorter-term targets up to 2030 to decarbonise their economies.
Since the first edition of our publication in January 2017, all states and territories have been steadily progressing their own policies and taking significant actions to reduce emissions, support renewable energy development, and increase energy efficiency. In the absence of a long-term target adopted by the Federal Government, on 9 July 2020, Australia achieved a de facto national target of net-zero emissions by 2050 when the Northern Territory Government released its Climate Change Response.
The Federal Government’s current target under the Paris Agreement is to reduce emissions by 26-28 per cent on 2005 levels by 2030. This builds on Australia’s target set under previous international conventions to reduce emissions to 5 per cent below 2000 levels by 2020. Based on the Federal Government’s 2019 emissions projection report, and with the existing policies in place at a Federal level, Australia is not expected to be able to meet the 2030 target without the use of Kyoto units carried over from previous commitment periods under the Kyoto Protocol (the predecessor to the Paris Agreement).
This second edition of our climate policy update provides the readers with:
This edition was authored by Elisa de Wit, Jacqueline Plant, Luke Havemann, Sonali Seneviratne, Laura Waterford, Krista MacPherson, Nancy Zheng, Sasha Aronson, Huw Calford, Nancy Zheng, James Nunez, Madeleine Begg-Cotter, John Tullio and Nabil Abrahams.
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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