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.
Australie | Publication | June 11, 2019
The New South Wales Government recently released proposed amendments to the Building and Construction Industry Security of Payment Regulation 2008 (NSW) (Regulation) for public consultation. These amendments are contained in the Building and Construction Industry Security of Payment Amendment Regulation 2019 (NSW) (Draft Amending Regulation). The Draft Amending Regulation only contains a limited number of proposed reforms which are “critical” to facilitating the commencement of the Building and Construction Industry Security of Payment Amendment Act 2018 (NSW) (Amending Act).1
In summary, the key reforms introduced by the Draft Amending Regulation are as follows:
Further details in relation to the reforms at 2. and 3. can be found here.
Date of commencement
In our previous article (which can be found here), we referred to the “Options Paper” prepared by the Department of Finance, Services and Innovation which sought public feedback regarding the appropriateness of a staggered approach to the commencement date of the proposed reforms in the Amending Act. The general consensus from the feedback was that the reforms in the Amending Act have a single commencement date.
NSW Fair Trading has indicated that the proposed timeframe for the commencement of the Amending Act and the Amending Regulation is three months after the Amending Regulation is published, with publication currently anticipated at this stage to be around mid-year.
We will continue to keep you updated in relation to the security of payment reforms in New South Wales as they develop.
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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