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.
Mondial | Publication | mars 2021
Welcome to our March 2021 investigations horizon scan. We have set out below articles and webinars covering key developments from 2020 across the globe and what we expect to see in 2021.
As set out in our overview video, US, UK and other authorities were very active during the course of 2020, both in terms of major enforcement actions and issuing must-read guidance.
Looking forward to 2021, we expect to see an increasing focus on the role of compliance programs in defending companies subject to government investigations – and authorities’ recent guidance illustrates that their expectations are more demanding than ever. There will also be an increased emphasis on individual accountability.
Regulators’ increasing international coordination poses an issue even where a company decides that it will be cooperative; it needs to understand quickly which authorities may become involved and what their cooperation requirements are. Firms in the regulated sector are being proactive in conducting their own ‘lessons learned’ reviews which, where this leads to regulatory investigations, may assist in obtaining a favorable outcome.
The current global situation continues to increase the prevalence of financial crime, and will have a profound impact on the conduct of investigations in the long term. The election of President Joe Biden and Democratic control of Congress will bring new regulatory and enforcement priorities. For insight on the likelihood and speed of new policies we can expect from the new administration, please watch our on-demand webinar ‘Navigating the US presidential transition – Cross border business and regulatory perspective’.
Please email Andrew.Reeves@nortonrosefulbright.com; Claudia.Culley@nortonrosefulbright.com or the authors of the articles if you have any questions or would like to discuss any of the issues raised.
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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