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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.
States and territories have primary responsibility for environmental regulation in Australia. But with each state and territory taking their own approach to regulating the diverse subject matter inherent in environmental law, the result is a myriad of different state- and territory-based laws and policies. Navigating compliance with these regimes can be a challenge for business and industry where their activities extend across multiple jurisdictions.
Both industry and environmental groups have advocated for environmental laws to be “harmonised”. In a recent Parliamentary Committee inquiry into the burden of environmental regulation imposed on Australian business, a recurring theme of much of the evidence heard was the need for harmonisation of environmental laws across state and territory jurisdictions and the Committee made recommendations for harmonisation to be pursued.
The argument is that although the environment may be unique in each state and territory, the processes and mechanisms which regulate its protection need not be. A standardised regime for environmental regulation, such as through the adoption of a model law by each jurisdiction, could reduce regulatory burden and improve compliance and environmental performance.
But would there really be benefits for business and the environment? What aspects of environmental regulation should be harmonised? What can we learn from the national harmonisation of safety regulation? Our paper considers these questions and seeks to start a conversation about the merits of the idea.
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.
Publication
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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