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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 18, 2015
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On September 14, 2015 the National Association of Pension Funds (NAPF) released its third annual review of the preceding AGM season. The NAPF highlights the following points:
On September 17, 2015 the London Stock Exchange (the Exchange) announced that a nominated adviser has been privately censured and fined £75,000 by the AIM Executive Panel.
The private censure relates to a failure by the nominated adviser to effect changes it had previously agreed to make. These were changes in order to address issues identified by the Exchange as part of a review of that nominated adviser’s work against the standards required of it by the AIM Rules for Nominated Advisers (Nomad Rules). The relevant Nomad Rules which were found to have been breached were (i) Nomad Rule 19 relating to the quality of the nominated adviser’s liaison with the Exchange and (ii) Nomad Rule 23 relating to the failure to ensure that the nominated adviser maintains procedures which are sufficient for it to discharge its ongoing obligations under the Nomad Rules.
As a result of its review of the nominated adviser, AIM Regulation provided guidance and made a number of recommendations in respect of its procedures. The nominated adviser agreed that it would implement changes to address the issues identified. Notwithstanding these assurances, it became clear that little progress had been made in respect of implementation of those changes. The Exchange points out that failure to implement agreed changes is unacceptable to the Exchange given the importance of the role of the nominated adviser in respect of maintaining the integrity and reputation of AIM.
(London Stock Exchange, AIM disciplinary notice AD 14 – Section C2.2 Notice, 17.09.15)
On September 14, 2015, the Department for Business Innovation and Skills (BIS) published the Accounting Standards (Prescribed Bodies) (United States of America and Japan) Regulations 2015 (the Regulations), together with a final impact assessment. The Regulations remake earlier regulations (The Accounting Standards (Prescribed Bodies) (United States of America and Japan) Regulations 2012) which provide that companies listed in the USA or Japan and that domicile in the UK are required to file their accounts using either UK GAAP or IAS, and to prepare their first set of accounts within 18 months of incorporation in the UK, which can lead to substantial costs. The Regulations remake and enhance these measures to give parent companies listed on stock exchanges in the USA or Japan, a longer timeframe (a maximum of four years) to convert to using UK GAAP/IAS.
BIS notes that the changes avoid additional costs associated with converting accounts within 18 months. This should help to attract companies to domicile in the UK, potentially increasing productivity, competition and innovation.
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.
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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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