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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 | August 2016
On July 28, 2016, amendments to the Strata Property Act (the “Act”) included in the Natural Gas Development Statutes Amendment Act, 2015 came into force, revising the requirements under the Act for authorizing the winding up of a strata corporation and cancellation of a strata plan. These changes create new opportunities for the redevelopment of aging strata housing stock in British Columbia.
The amendments to the Act lower the voting threshold to approve the voluntary winding up of a strata corporation and cancelation of a strata plan from a unanimous vote of all members of the strata corporation to 80 percent of eligible strata corporation voters (not just those who show up to a meeting). New procedural provisions require that once a resolution authorizing a strata’s termination is approved by at least 80 percent of eligible strata corporation voters, strata corporations with five units or more must apply to the BC Supreme Court to approve the winding up and cancellation. If a strata plan has fewer than five strata lots, it does not have to apply to the BC Supreme Court for a confirmation order, as long as all registered chargeholders give their written consent for the strata’s termination. If a strata corporation applies for court approval under the Act, it does not require the consent of registered chargeholders to cancel a strata plan; however, the strata corporation must serve the petition commencing the court application on all registered chargeholders in addition to all the owners of the strata corporation.
If the court confirms a strata corporation’s winding up resolution and the registrar appointed under the Land Title Act determines that the procedural requirements have been met, the registrar’s order will vest the land shown on the strata plan and other property of the strata corporation in either the owners, as tenants in common, or in the liquidator (if one has been appointed), depending on the strata’s chosen procedure.
The new amendments to the Act allow strata corporations to engage in “strata end of life planning” with a greater measure of flexibility and increase developers’ opportunities to access valuable under-utilized land. Despite this new framework, strata termination will almost certainly remain a challenging process and strata corporations and developers should seek assistance navigating the requirements under the Act.
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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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