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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.
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Canada | Publication | avril 2021
The vaccine rollout is quickly expanding in BC as we enter Phase 3 of the province’s immunization plan. Similar to other provinces across Canada, in an effort to promote immunization, the BC provincial government has amended the BC Employment Standards Regulation (the Regulations) to include time off for workers to receive the COVID-19 vaccine.
BC employment standards legislation now provides for job-protected, unpaid leave for all part-time and full-time workers to (1) be vaccinated against COVID-19; or (2) assist a dependant who is being vaccinated against COVID-19. A dependent may include a person who is a member of the employee’s immediate family or is considered by the employee to be like a close relative, is in need of care, and is under the day-to-day care and control of the employee.
There is no prescribed amount of time in which an employee is entitled to take off from work for vaccination leave. Accordingly, employees are entitled to take the amount of time off work that is necessary to be vaccinated or assist a dependent to be vaccinated.
While the new vaccine leave is currently unpaid, the provincial government is exploring options to provide workers with paid vaccination leave and is in the process of consulting with the BC business community and labour organizations who have been hit hardest by the COVID-19 pandemic. Stay tuned for further updates on the potential implementation of paid vaccination leave.
With case numbers in BC on the rise due to variants, the provincial government has also expanded the protections afforded by statutory COVID-19-related leave to more individuals. The recent amendments to the Regulations expand COVID-19-related leave to include the following circumstances:
Publication
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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