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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.
Canada | Publication | March 24, 2020 - 7 PM ET
The OSC’s order provides for certain temporary exemptions for investment funds, including:
(a) such that certain filing and delivery obligations of investment funds are extended for a period of 45 days from the original required filing date, where the delivery deadlines fall during the period from March 23, 2020 to June 1, 2020; and
(b) such that investment funds distributing securities under a prospectus with a lapse date during the period from March 23, 2020 to June 1, 2020, have the lapse date extended for a period of 45 days.
In order to rely on this relief, an investment fund must, in advance of the original filing or delivery deadline, notify the Director of the Investment Funds and Structured Products Branch (IFSPDirector@osc.gov.on.ca) that the investment fund is relying on this relief and must specify each applicable requirement for which it is relying on this relief. Additionally, an investment fund relying on this relief must, in advance of its filing or delivery deadline, post a statement on its public website, or the public website of its investment fund manager, stating that the investment fund is relying on this relief and each applicable requirement for which it is relying on this relief.
For a list of the filing and delivery obligations for which exemptive relief is being given, reference is made to (a) Ontario Instrument 31-510 – Temporary Exemption from Certain Financial Statement and Information Delivery Requirements for Registrants and Unregistered Capital Markets Participants; and (b) Ontario Instrument 81-503 – Extension of Certain Filing, Delivery and Prospectus Renewal Requirements of Investment Funds, which can be found here and here.
Should you have any questions on the implementation of any of the above or questions about ongoing filing obligations, do not hesitate to contact our team.
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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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