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International Restructuring Newswire
Welcome to the Q2 2024 edition of the Norton Rose Fulbright International Restructuring Newswire.
Global | Publication | November 2016
In the spring of 2015, the Quebec government tabled Bill 44: An Act to bolster tobacco control (Bill). The Bill, assented to on November 26, 2015, amended the former Tobacco Act (now the Tobacco Control Act) (Act) to further restrict tobacco use. Although the bulk of the amendments came into effect on the date of assent, some amendments affecting workplaces kicked in on November 26, 2016.
As of that date, smoking is prohibited not only within a nine-metre radius from any door leading to a workplace, but also within a nine-metre radius from any air vent or openable window leading to a workplace.
Offenders – whether smokers or operators of places subject to the Act, including workplaces – are liable to heavy fines. Depending on the situation, those fines can amount to tens of thousands of dollars for a repeat offence. It is therefore important to make sure closed smoking rooms comply with the new requirements and that smokers stay in designated smoking areas.
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Welcome to the Q2 2024 edition of the Norton Rose Fulbright International Restructuring Newswire.
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The Canadian Federal Budget 2024 proposes to broaden the scope of certain powers allowing CRA to request information from taxpayers, and sets out new consequences for non-compliant taxpayers.
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The alternative minimum tax is an additional income tax imposed under the Income Tax Act on individuals and certain trusts who would otherwise be able to reduce their ordinary Canadian federal income tax through the use of certain deductions, exemptions or credits.
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