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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 | July 2018
The government is on a mission to deliver a “fairer, good quality and more affordable private rented sector”. Recent steps taken in this direction include a database of rogue landlords and agents. Other changes in the pipeline include a ban on tenant letting fees (see our May Focus), a requirement that landlords join a redress scheme and that all letting agents are registered.
Attention has now turned to the terms of assured shorthold tenancies (ASTs), the most common form of tenancy in the private rented sector.
The government considers that, given the increasing size of the sector, there is a need for longer and more secure tenancies than the minimum six months offered by the AST regime. In a consultation published this month by the Ministry of Housing, Communities and Local Government entitled Overcoming the barriers to longer tenancies in the private rented sector, views are sought on a new longer term tenancy model and how to implement it.
The main components of the proposed new model are
There is scope for exemptions from the three-year fixed term, with suggestions including student accommodation and holiday lets. The consultation asks what other exemptions might be necessary or justifiable.
The consultation also seeks views on implementation, with proposals ranging from compulsion through legislation to financial incentives for landlords and voluntary measures.
Given the potentially far reaching consequences of any such changes, the consultation period is relatively short: responses are required by August 26, 2018.
Publication
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Publication
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.
Publication
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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