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.
Auteur:
Mondial | Publication | November 2018
Further to our last update, the Ontario Government has introduced regulations (the Regulations) under the Cannabis License Act, 2018 (the Act) that provide further clarity about Ontario’s bricks-and-mortar retail regime for adult-use cannabis.
The Act governs the province’s cannabis retail framework and provides for the issuance of licenses and authorizations, the sale of cannabis and the operation of cannabis retail stores and the enforcement of the legislation, including offences and penalties. As discussed in our last update, the Act requires a person to have a retail operator license in order to be able to open and operate one or more cannabis retail stores and have a retail store authorization for each such store.
As discussed below, the Regulations impose significant restrictions on federally licensed producers under the Cannabis Act (Canada) (Licensed Producers). As a result, the Regulations may come as disappointing news to many Licensed Producers who may now be forced to change course in their efforts to participate in the retail distribution of cannabis in Ontario.
The Regulations stipulate that each retailer, together with its affiliates, will be restricted to operating a maximum of 75 retail store locations in Ontario.
The Regulations stipulate a corporation is not eligible to be issued a retail operator license if more than 9.9% of the corporation is owned or controlled, directly or indirectly, by one or more Licensed Producers or their affiliates.
The Regulations define the term “affiliate” for the purposes of the Regulations and Section 4(4) of the Act (which stipulates that Licensed Producers and their affiliates may not hold between them more than one retail store authorization).
The Regulations cast a wide net in defining “affiliate” and capture a number of relationships including the following:
The Regulations provide for additional restrictions on applicants, which include the following:
The Alcohol and Gaming Commission of Ontario will begin accepting license applications on December 17, 2018. We eagerly await further developments and will keep you all posted as they emerge. Stay tuned for further updates.
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.
Abonnez-vous et restez à l’affût des nouvelles juridiques, informations et événements les plus récents...
© Norton Rose Fulbright LLP 2023