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.
Royaume-Uni | Publication | septembre 2021
On September 16, 2021 the Cabinet Office published a short policy paper summarising opportunities to review certain laws and ensure that they are tailored to support the best interests of business and citizens. Two of the areas to be reviewed concern the dematerialisation of shares and the execution of documents.
Dematerialisation of shares
Although the majority of shares are held in electronic form, the policy paper notes that a minority are held in paper form which means it is more expensive and takes longer for holders of paper shares to trade them. There is also a risk of certificates going astray. The Government intends to work with industry, regulators and shareholders in the medium term to determine the best mechanism for converting these paper shares into electronic form, while preserving the rights of existing shareholders.
Execution of documents
The Government is sponsoring an independent, judicially-chaired Industry Working Group of experts to look at increasing best practice and confidence in the use of electronic signatures and other electronic ways of executing documents. By improving clarity in this area, the Government hopes that the Group’s work will help ensure businesses can use electronic documentation with confidence, in turn enabling them to make the most of digital innovations and greener working practices. The policy paper notes that the Group was recommended in a 2019 Law Commission report which concluded that e-signatures were legally valid for the vast majority of business and legal transactions.
(Cabinet Office, Brexit opportunities: Regulatory reforms, 16.09.2021)
On September 22, 2021 the Financial Reporting Council (FRC) published a document summarising the key findings of its review of the viability and going concern disclosures for a selection of annual reports and accounts for Main Market and AIM listed companies with year ends between December 2020 and March 2021. It aims to provide useful guidance for preparers of annual accounts by identifying areas where viability and going concern disclosures could be improved, and by providing examples of better disclosures.
The FRC notes that the report builds on the information contained within the Guidance on Risk Management, Internal Control and Related Financial and Business Reporting document published by the FRC in September 2014 which it states is still relevant despite being based on the 2014 Corporate Governance Code. Key findings set out in the report include the following:
The FRC wants companies to consider carefully the findings of this thematic review when they are drafting their forthcoming annual accounts.
(FRC: Thematic Review – Viability and Going Concern, 22.09.2021)
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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