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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.
Mondial | Publication | décembre 2019
The Securities and Futures Commission (the SFC) has issued a circular (the Circular) to licensed corporations (LCs) on the use of external electronic data storage providers1 (EDSPs) and updated the frequently asked questions on the premises for business and record keeping in light of the Circular.
In addition to setting out the SFC’s expectations for the mitigation of cyber and operational risks when electronic data storage is outsourced, the Circular also details requirements that an LC should observe when regulatory records2 are kept exclusively with an EDSP without a duplicate set of records at the premises of the LC. These include ensuring that:
If any LC’s regulatory records were kept exclusively with an EDSP before the date of the Circular (i.e. 31 October 2019), the LC should notify the SFC of this and obtain approval under section 130 of the SFO. On the other hand, if the data centre of an EDSP used exclusively for keeping regulatory records has already been approved under section 130 of the SFO before the date of the Circular, the LC should provide the SFC with the names of the two MICs and a written confirmation that all regulatory records of the LC which are kept with the EDSP are fully accessible upon demand by the SFC at the LC’s principal place of business. In addition, the LC should also provide to the SFC (i) a written confirmation that paragraph 7(a) of the Circular has been complied with, (ii) a copy of the Notice (please see Appendix 2 of the Circular), (iii) the Countersignature (please see paragraph 9(a) of the Circular) and (iv) a written confirmation that the remaining requirements of the Circular has been complied with, no later than 30 June 2020.
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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