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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 | mars 2020
As educational institutions, dining establishments, retail outlets and other places of public accommodation shutter their doors in response to fears over the spreading coronavirus, individuals are turning to the internet to meet their needs more than ever. Indeed, internet traffic in the United States jumped 20 percent after President Trump declared the pandemic a national emergency, and even more in hard-hit United States cities, such as Seattle, where internet usage increased by 40 percent compared to January.1 Internet providers across the country are even offering free internet and unlimited data to meet the unprecedented need for online access.2
In response to the spreading global pandemic, many commercial enterprises are developing and/or modifying their websites to meet this increased online demand. Educational institutions are implementing online classes, dining and retail establishments are providing for online ordering and delivery, and financial institutions are relying on online banking as they close branches and scale back retail operations.
The closing of these brick-and-mortar establishments and increasing reliance on online operations has great implications for businesses whose websites may not be accessible to the sight- and hearing-impaired. For several years, financial institutions, retailers, and other businesses have been facing a rising tide of website accessibility lawsuits, alleging violations of Title III of the Americans with Disabilities Act (“Title III”), which requires “places of public accommodation” to provide “full and equal enjoyment” of their goods and services to people with disabilities. While several Circuit Courts have held that a “place of public accommodation” is a physical structure, others have concluded the opposite and suggested that Title III applies to a business’ website. As online access expands and the coronavirus increases consumers’ reliance on business’ websites, this trend is likely to accelerate.
So what should these businesses do to minimize their potential liability in these trying times?3
• Make Accessibility a Priority
• Adopt an Accessibility Strategy
• Assess and Minimize Risk
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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