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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 | December 30, 2015
In the past two weeks, health plan sponsors have received welcomed relief from two upcoming Patient Protection and Affordable Care Act (“ACA”) deadlines. First, the “Cadillac” tax that was scheduled to take effect in 2018 has been delayed until 2020. Second, the Internal Revenue Service has extended certain deadlines for providing ACA reports that are due beginning in early 2016.
As part of its $1.8 trillion omnibus spending deal, the Consolidated Appropriations Act, 2016, Congress has delayed until 2020 the “Cadillac” tax that was scheduled to take effect in 2018. The ACA imposes a 40% excise tax on certain employer-sponsored group health coverage which exceeds certain limits (referred to as “Cadillac” plans). Cadillac plans generally have premiums exceeding an annual cost of $10,200 for an individual plan or $27,500 for a family plan. Also, under the new spending law, employers generally will now be able to deduct the amount of any “Cadillac” tax paid on their federal income tax returns (under the prior law, the “Cadillac” tax was a non-deductible expense for employers).
Employers that sponsor high cost health insurance plans now have additional time to determine which actions they may wish to take to address the “Cadillac” tax, such as reducing plan benefits to avoid being subject to the excise tax in the future. In light of the upcoming presidential election, some employers have chosen a “wait and see” approach, as it is possible that the “Cadillac” tax could be further delayed or repealed down the road.
The IRS has extended the deadline for certain ACA reports that must be provided to individuals and filed with the IRS. This is welcome relief for many employers who are having difficulty complying with the new ACA reporting requirements.
Specifically, in IRS Notice 2016–4, the IRS extended the deadline by two months for employers to provide group health plan participants information on offers of health coverage and coverage provided for 2015. The information reports, which were previously due by February 1, 2016, are now due by March 31, 2016. Information to participants must be provided to participants on IRS Forms 1095-B and 1095-C.
In addition, the IRS extended the deadline by three months for employers to report certain ACA information for 2015 to the IRS. The IRS reports, which were previously due by February 29, 2016 for non-electronic filings and March 31, 2016 for electronic filings, are now due May 31, 2016 for non-electronic filings and June 30, 2016 for electronic filings. Reports to the IRS are filed on IRS Forms 1094-B, 1095-B, 1094-C and 1095-C.
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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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