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 | May 2018
On 1 March, 2018, the Administrative Measures for Outbound Investment by Enterprises (NDRC Order No. 11) were formally implemented, which sets out detailed requirements for approval and filing of outbound investment projects by domestically-funded enterprises.
Our foreign clients who are doing or intending to do transactions with Chinese companies outside of China should be aware of the rules as this will significantly affect the timeline for transaction and deal certainty, including specifically CP for closing and break fee arrangement.
Projects in sensitive countries or regions, or those that fall into sensitive industry sectors, are subject to approval by the National NDRC.
Projects that are not in sensitive countries or regions, or those that are not in sensitive industry sectors. Filing responsibility falls into two categories:
Approval or filing is not required by non-sensitive projects implemented by offshore subsidiaries using their own assets/fund and who are not seeking any capital injection / financial support / guarantee from their domestic parents. However, if the investment amount reaches USD300 million, national NDRC shall be notified.
Applications for approval, filing or notification must be made prior to the project implementation (i.e. prior to the financial close of the projects), in one of two ways:
Responsibility for making an application depends on the investor type:
Within five working days, the relevant NDRC will decide whether the application is accepted or rejected or additional documents are required. Then:
The approval or the notice of filing is valid for two years. The project must be completed within that period.
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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