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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 | December 2015
The Paris Conference on Climate Change finally yielded results. On December 12, the 195 countries meeting at this conference approved a final agreement that is expected to enter into force in early 2016. What are the most important details of this agreement?
All of the above is to be framed within the Green Growth strategy (the master strategy behind the 2014-2018 National Development Plan: “All together for a new country"), which seeks to persuade all productive sectors to adopt practices that generate the added value that will lead to economically, socially and environmentally sustainable growth. This means increased productivity, competitiveness, sustainability and efficiency in the use of resources in the different sectors of the economy, while greenhouse gases emissions are being reduced. While the emission reduction goals are managed as a whole, under the aegis of the nation’s contribution it is expected that the above will particularly impact certain sectors of the economy, namely transport, industry, power generation and mining (i.e., producers of fugitive emissions). This is to be achieved taking into account that the programs will be implemented by sectors to the point of even including climate change considerations in the National and Strategic Interest Projects (Proyectos Estratégicos de Interés Nacional – PINES).
Therefore, although some are unhappy with the outcome of COP 21, others think it is a great improvement on the approach that has to be taken to the problem of global warming; whatever position is taken, however, there will be measures and regulations that will force many domestic productive sectors to implement different measures to mitigate their impact, and these cannot be undertaken exclusively by the private sector. International aid (economic and technological) and facilitation by the government will be required in helping to achieve them.
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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