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La Cour suprême du Canada tranche : les cadres ne pourront se syndiquer au Québec
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Mondial | Publication | January 2016
The new Societies Act will come into force on November 28, 2016.
The BC Corporate Registry recently added a number of informative documents regarding the Societies Act to its website, including:
The index to these documents can be viewed at the following link: http://www.bcregistryservices.gov.bc.ca/bcreg/societiesact/index.page.
We recommended that societies regularly visit this site as additional information concerning the new Societies Act and transition requirements will be posted as it becomes available.
With the exception of a few sections named in the Act, the requirements set out in the Societies Act will apply to all BC societies from the in-force date of November 28, 2016. Until then, the BC Corporate Registry advises societies to continue following the same corporate procedures and filings while ensuring each society’s office address and annual report filings are up to date. In addition, the BC Corporate Registry requests that every society provide an e-mail address for future direct communication.
As previously reported, the Societies Act contemplates a two-year transition period for existing societies to enter their constitution and bylaws into the electronic filing system. However, provisions within the constitution and bylaws of societies that do not comply with the new Act will be “of no effect” as of November 28, 2016. We encourage societies to take the time now to review their constitutions and bylaws to ensure a smooth transition under the new Act.
If you have any questions about the Societies Act or about the governance or regulation of charities or non-profit organizations, please contact a member of our Charities & Tax Exempt Organizations Group.
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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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