Publication
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 | May 6, 2016
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On May 5, 2016 the Pre-Emption Group published a Monitoring Report looking at the implementation of its Statement of Principles, which were updated in 2015 to reflect market changes. The Monitoring Report looks at the implementation of the Statement of Principles for meetings held between March 12, 2015 and March 12, 2016.
The Monitoring Report shows that over the course of the first year the revised Statement of Principles were generally adhered to and it reinforces the importance of open dialogue and engagement between investors and the companies in which they have invested. However, having considered the results of the monitoring exercise and the views of investors on best practice in relation to disapplication of pre-emption rights resolutions, the Pre-Emption Group has published template resolutions outlining good practice in requests for disapplication. The template recommends two separate resolutions to cover the disapplications envisaged by the Statement of Principles:
When an additional five per cent disapplication authority is used, investors will expect companies to disclose in the relevant placing announcement the circumstances that have led to its use and detail the consultation process undertaken by the company.
While the template resolutions are drafted for UK-incorporated companies, since the Statement of Principles applies to overseas companies with a premium listing, the Pre-Emption Group notes that those companies should adopt the template resolutions in an appropriate form.
The Pre-Emption Group expects companies to use the draft template resolutions for meetings held from August 1, 2016, but encourages companies to use them at their next meeting.
Additionally, in 2016, the Pre-Emption Group will be looking for continued improvement in disclosure of the intended and actual disapplication of pre-emption rights and for all companies to engage with their shareholders and adhere to the letter and spirit of the Statement of Principles.
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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