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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 | October 2018
The Energetic and Mining Planning National Entity (Unidad de Planeación Minero Energética, “UPME”) has initiated a tender process with the purpose of selecting an investor to, under its own account and risk, design, construct, operate and maintain (a) the regasification plant of the Colombian pacific and (b) the gas duct crossing the municipalities of Buenaventura – Yumbo (the “Project"). The tender process is currently in the socializing stage of bidding documents and is receiving comments and questions from interested parties.
The bidder that results as the awardee selected by UPME will become the eventual beneficiary of the right to obtain the Annual Expected Income (“AEI”) granted by CREG. The value of the AEI corresponds to the monthly payments carried out by transportation agents defined by UPME as the beneficiaries of the Project (art. 17, Res. CREG 107/2017). Additional to the AEI, the investor will obtain income for the rendered services associated with the import infrastructure directly collected by the awardee (short term income).
No contractual relationship will arise between the investor and the State, which is why all project risks will have to be borne by the private party. Given its nature, the investor will be in charge of obtaining all necessary authorizations, permits and licenses including environmental license, negotiations with communities and port concession. UPME has stated that the total estimated amount of the investment is of US $700 M and the return of investment for these type of projects is of 20 years.
With purpose of evaluating market behavior and attract investors, recent UPME studies have shown that the increase in gas demand within residential, commercial, industrial, petrochemical and vehicular sectors is determined by growth of the economy, population, fuel substitution and expansion in service coverage, which is why growth rates are expected to be stable for the next 20 years. Based on the previous and according to UPME, the Project is designed for the investor to bear a low risk on demand and at the same time obtain a high net profit.
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Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
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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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