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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.
États-Unis | Publication | February 14, 2022
The US Securities and Exchange Commission (SEC) took another step closer this week towards its aim to provide greater oversight of private funds. On February 9, 2022, the SEC approved and passed, by a three to one vote, a proposal requiring private equity and hedge funds to provide basic disclosures to their investors and guard against conflicts. This proposal comes less than a month after the SEC announced proposed disclosure rules aimed at obtaining more information from private equity and hedge funds to help regulators better spot risks in private markets, which we discussed in this previous legal update.
If approved, these proposed disclosures would not have to be filed with the SEC or made public. Instead, private funds would generally be required to maintain books and records to allow regulators to assess their compliance with the rules. Additionally, the proposal identifies and prohibits a myriad of activities related to private funds with the aim of addressing what the SEC perceives as a "lack of governance mechanisms" by private fund advisers. Under the proposal:
The proposed amendments will be open for comment for 60 days following publication of the proposing release on the SEC’s website or 30 days following publication of the proposing release in the Federal Register, whichever period is later.
Special thanks to Emma Yeremou-Ngah for her assistance in the preparation of this content.
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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