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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.
Australie | Publication | juillet 2021
This article was co-authored with Ella Logan.
In support of its goal of establishing Australia as a leading digital economy by 2030, the Australian Government has recently launched a public consultation outlining options for regulatory reforms aimed at increasing Australian business’ investment in cybersecurity. Paired with potential incentives, the paper explores three areas of action: setting clear cyber minimum security expectations; increasing transparency and disclosure; and protecting consumer rights.
In response to increasing ransomware attacks, threats to critical infrastructure and state-sponsored hacks, the paper highlights the Government’s perception that the current incentives and penalties are not effective in persuading corporate Australia to invest sufficiently in cybersecurity. It suggests that Government action is required to drive the adoption of good cybersecurity practices and encourage businesses to better manage cyber risks.
The paper seeks to address ‘key market failures’ such as weak commercial incentives for businesses to prioritise cybersecurity and associated investments, and the difficulty of competing for consumers on the basis of cybersecurity differentiators meaning that cyber risks are often transferred (unknowingly) to consumers.
If implemented, the impact of these proposals could be significant on businesses and company directors. Mandatory governance standards, voluntary incentives and amendments to the regulatory framework are proposed. Most noteworthy amongst these options include:
We recommend engaging with the consultation to ensure that the outcomes are balanced and achievable for your business. Interested stakeholders have until 27 August 2021 to make a submission. Priority areas to consider include:
The Australian Government’s consultation paper can be found here.
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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