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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 | July 15, 2021
We are in the midst of some of the most significant developments in US antitrust law in decades. The Biden Administration is seeking a sea change away from the consumer welfare standard (price, output, innovation/quality) in place since the 1970s to a new focus on concentration ratios and broader social welfare goals, which harken back to antitrust views in the 1960s. These developments have resulted in a multitude of proposed legislation and administrative rule making that, if implemented, would bring the United States more in line with the European Union (EU), although it remains to be seen whether these proposals will be tempered through the political process or challenged in litigation. This swirl of proposals culminated in President Biden's sweeping "Executive Order on Promoting Competition in the American Economy," issued on July 9, 2021, which "establishes a whole-of-government effort to promote competition in the American economy."1 The Executive Order "includes 72 initiatives by more than a dozen federal agencies to promptly tackle some of the most pressing competition problems across our economy."2 The extent and impact of these initiatives will take several months if not years to play out.
What is certain, however, is that the US antitrust agencies dramatically will increase the breadth and scope of their investigations of mergers/acquisitions and anticompetitive practices and will be more aggressive in bringing enforcement actions, which may yield an increase in follow-on private litigation. This means that the pace of investigations will be slower as agency staff and economists delve deeper into both theoretical and actual competition issues and may request broader divestiture remedies packages. It also means that consumers and competitors likely will play an increased and more important role in participating in the investigatory process, especially where the agency may seek to block a transaction. To this end, staff will request an increasing number of interviews, investigational hearings and documents from both parties and non-party witnesses.
Here's what you need to know, broken down by industry:
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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