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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.
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Canada | Publication | March 31, 2020 - 5 PM ET
On March 27, the government ordered immediate closure of the following types of businesses:
A complete list of affected businesses is available here.
An essential service is a service considered critical to preserving life, health, public safety and basic societal functioning. Alberta has now published a list of deemed essential service providers. The following businesses may continue to provide services at locations accessible to the public:
We note essential services must still follow risk mitigation strategies, including social distancing, limiting gatherings, and sanitation. Additionally, if an essential service provides services to the public at a location that is accessible to the public, it must:
Businesses not deemed essential, but not ordered to close, are safe to continue operations for the time being. Such businesses can have more than 15 workers on a work site as long as they follow all public health guidelines, including social distancing measures. It is recommended that employers of this type: self-assess and find alternate ways to organize large group meetings, cancel workplace gatherings of 15 or more people in a single space, employ risk mitigation strategies, and continue business continuity planning to prepare critical operations for any potential interruption.
The status of “grey area” businesses, or even businesses currently deemed essential, is subject to change. As such, we again recommend a proactive approach, including reaching out to government to discuss potential orders. That conversation may start with the Alberta ministry most connected to your industry and would be assisted by a business continuity plan (BCP). A BCP is a risk management document that discusses business impact analysis of activities and their essentiality in Alberta. The BCP should include the following:
The Government of Alberta Business Continuity Guide contains significant information on developing a BCP.
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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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