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 | février 2023
2022 saw the largest increase in the number of sanctions imposed by Australia, demonstrating the important role that international sanctions can play in furthering Australia’s strategic aims.
Within this context, the Australian Sanctions Office, the entity responsible for administering international sanctions within the Department of Foreign Affairs and Trade, has released Terms of Reference for a review of Australia’s autonomous sanctions framework (the Review). The purpose of the Review is to provide recommendations on possible legislative amendments to Government for its consideration.
The Review will consider whether the Autonomous Sanctions Framework “remains fit for purpose and will seek to identify administrative and regulatory efficiencies for government and the public, with a view to ensuring continued robust sanctions administration, regulation, and compliance.”
The Terms of Reference note that the Review will consider (this list is not exhaustive):
The legal framework for autonomous sanctions comprises the Autonomous Sanctions Act 2011 (Cth) (the Act), the Autonomous Sanctions Regulations 2011 (Cth) (the Regulations), and 18 legislative instruments made under the Act and Regulations. The Review will consider the legal framework for autonomous sanctions ahead of the automatic expiry on 1 April 2024 of the Regulations and associated instruments.
Having regularly advised on the scope and application of the Act and Regulations across the various sanctions regimes, we see the Review as providing an opportunity for:
For those entities who regularly engage with the Act and Regulations, we see this review as an opportunity to provide input on making the legal framework more efficient and effective, particularly in areas such as sanctions screening.
A copy of the Issues Paper is available here.
If you wish to make a submission, the closing date for submissions is 26 February 2023. The Review will be completed by 30 June 2023.
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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