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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 | September 7, 2018
Welcome to Essential Corporate News, our weekly news service covering the latest developments in the UK corporate world.
On September 4, 2018 the European Commission’s Implementing Regulation (EU) 2018/1212 of September 3, 2018 laying down minimum requirements as regards shareholder identification, the transmission of information and the facilitation of the exercise of shareholders’ rights under the amended Shareholder Rights Directive 2007/36/EC was published in the Official Journal.
The European Commission previously published a draft of the Implementing Regulation and invited comments by May 9, 2018.
Changes to the draft Regulation are mainly to clarify existing rules, rather than to introduce new regulations. Changes include the following:
The Annex to the final Implementing Regulation is in largely the same form as under the draft Regulation, but a few minor changes to the requirements for the different types of requests, notices and confirmation required have been made.
The Implementing Regulation will apply from September 3, 2020.
(Commission Implementing Regulation (EU) 2018/1212 – 03.09.18)
On September 5, 2018 the draft EEA Passport Rights (Amendment, etc, and Transitional Provisions) (EU Exit) Regulations 2018 (Exit Regulations) were laid before Parliament. The Exit Regulations create a “temporary permissions regime” whereby EEA firms currently operating in the UK via an EEA financial services passport are guaranteed UK authorisation for a limited time after the UK exits the EU until the Prudential Regulation Authority and the Financial Conduct Authority determine their applications for UK authorisation.
The Exit Regulations make changes to the Financial Services and Markets Act 2000 (FSMA), as well as to other legislation, including to regulation 4 of each of the Companies (Authorised Minimum) Regulations 2008 and the Companies (Authorised Minimum) Regulations 2009.
The amendment to regulation 4 of the 2008 and 2009 Authorised Minimum Regulations removes the ability to obtain a certified spot rate for a currency conversion from a firm, nominated by the company, which has permission to carry on the activity of accepting deposits in the UK by virtue of Schedule 3 of FSMA (EEA passport rights).
The draft Exit Regulations are subject to affirmative resolution by each House of Parliament. If approved, the changes to the Authorised Minimum Regulations will take effect on exit day.
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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