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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.
Royaume-Uni | Publication | septembre 2020
In September 2020, the International Corporate Governance Network (IGGN) published a “Viewpoint” document to provide insight and guidance on what annual general meetings (AGMs) and other shareholder meetings might look like in future, following major changes enabled by emergency legislation in many jurisdictions in the midst of the COVID-19 pandemic.
The Viewpoint seeks to explore the impact of such changes on shareholder rights and to identify basic “ground rules” that should be in place to protect fundamental shareholder rights. It also seeks to serve as guidance to steer and stimulate discussions in individual markets between investors, companies and regulators.
Topics covered by the Viewpoint are:
(ICGN: Shareholder Meetings and Investor Dialogue: The New Normal, 09.2020)
On September 14, 2020, the Commission delegated regulation to amend and correct the Prospectus Delegated Regulation was published in the Official Journal. This will enter into force on September 17, 2020, save that Article 1(1) to (8) (amendments to Articles 2, 4, 12, 13, 24, 25, 28 and 30) and Article 2 (corrections to Article 33 and 42(2)(g)) apply retrospectively, with effect from July 21, 2019.
On the same day, the Commission delegated regulation to amend and correct the Prospectus RTS Regulation was also published in the Official Journal. This will come into force on September 17, 2020. Its provisions will apply retrospectively, with effect from July 21, 2019, apart from the insertion of new Article 22a (relating to summaries of prospectuses approved between July 21, 2019 and September 16, 2020 for non-financial entities issuing equity securities), which applies from September 17, 2020.
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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