Publication
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.
Australie | Publication | July 30, 2019
ASIC published a media release today, 30 July, in which it indicated it has requested that exchange market operators do not admit any managed funds that do not disclose their portfolio holdings daily, and which have internal market makers. Existing actively managed exchange traded funds, as well as other investment products that do not use internal market makers, are not impacted by this announcement. The purpose of the pause on new admissions is to enable ASIC to undertake a review for the remainder of the calendar year of the regulatory framework applicable to exchange traded managed funds that use internal market makers.
Funds adopting the internal market making model are usually actively managed funds and are estimated to represent approximately 6% of exchange traded products by funds under management. The review follows ASIC having identified the following material changes in the market for exchange traded managed funds:
ASIC has indicated that the pause on new admissions of these kinds of funds (including funds’ admission applications that are currently being considered) is effective until further notice. As part of its review, ASIC has indicated that there will be an opportunity later this year for industry to participate in a consultation. The findings from the review and consultation process will inform ASIC’s next steps in respect of the applicable regulatory framework. Please contact us if you have any questions about the potential future direction of these regulatory settings.
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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