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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.
Auteur:
États-Unis | Publication | July 2019
Interested parties (including trade associations) are now able to submit exclusion requests seeking an exemption for "List 3" products from the significant Section 301 (China) tariffs. List 3 products include the approximately US$200 billion (5,747 product lines) in products that are subject to Section 301 tariffs pursuant to the September 2018 actions by the United States Trade Representative (USTR). Eligible products are identified in Annex A of the September 21, 2018 USTR notice (83 FR 47974) (as amended and modified by 83 FR 49153).
List 3 products are currently subject to a 25 percent tariff rate but were subject to a lower 10 percent tariff rate if in transit before May 10, 2019 and entered prior to June 1, 2019. Successful requests will be retroactive to the day the tariffs came into effect (i.e., September 24, 2018). All requests must be submitted by September 30, 2019.
The exclusion process differs from requests for the prior two product tranches in that the USTR is now requesting that interested parties submit their requests through the USTR's newly created "web portal" and also provide additional information. Parties may submit the request themselves or have a third party (law firm, trade association, or customs broker) submit it on their behalf.
All requests must identify:
Parties must also provide a rationale for the requested exclusion, including:
Once a request is submitted, interested persons will have 14 days to object, support, or otherwise respond to, the submission. Requestors will have seven days to reply to any such responses.
Interested parties should submit requests as soon as possible in order to increase the possibility of obtaining a timely decision. By way of example, well over 10,000 exclusion requests were submitted for the prior to lists of products subject to Section 301 tariffs that involved fewer products. Many of those prior requests remain pending.
Experienced Norton Rose Fulbright lawyers are able to efficiently advise and assist interested parties in seeking exclusion requests for their products as well as on other potential avenues to mitigate the impact of these, and other, tariffs.
Publication
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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