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 | July 2018
The Constitutional Court ruled on July 26, 2018 that the client becomes the sole employer of labour broker employees earning below the earnings threshold that provide services to the client in excess of three months. In doing so the Court upheld the much criticised judgment of the Labour Appeal Court in NUMSA v Assign Services and Others and finally put to bed the interpretational dispute arising from the 2015 amendments to the Labour Relations Act, 1995 (LRA).
Section 198A(3)(b) of the LRA provides that where the employee of a labour broker is no longer providing temporary services (which is generally defined as a placement at a client in excess of three months), the employee is deemed to be the employee of the labour broker’s client. There were two main schools of thought on the interpretation of this clause: either the labour broker remains the employer and the client is also considered to be the employer for the purposes of the LRA, or the labour broker is no longer the employer and the client is the sole employer. This has become known as the dual employer and sole employer interpretations.
The Constitutional Court has now held once and for all in favour of the sole employer interpretation. The Court made the following findings:
Given that this judgment relates to the interpretation of legislation that came into effect during 2015, this interpretation can be applied retrospectively to disputes that arose since 2015 and prior to this judgment. It remains to be seen how labour brokers and their clients respond to the adoption of this interpretation.
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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