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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.
Australian Agriculture Minister, Barnaby Joyce, has introduced new orders designed to complete the Government’s changes to the Imported Food Control Regulations (Regulations) in respect of recognised foreign government certification.
In March 2015, the Government amended the Regulations to allow the Minister to make orders requiring certain ‘risk foods’ to be inspected and/or analysed under the Imported Food Inspection Scheme. Risk foods are required to be inspected each time they cross the Australian border. The Imported Food Control Order (Order) was amended by the new Imported Food Control Amendment (Recognised Foreign Government Certificates and Other Measures) Order (Amending Order).
The Amending Order requires that raw milk cheese be covered by a recognised foreign government certificate. This was previously required only in respect of New Zealand originating cheese. There are a number of other products which were, and still are, required to be covered by recognised foreign government certificates. Recognised foreign government certificates are agreed upon at a national level by Australia, and are currently in force for 3 jurisdictions – Thailand (issued by the Department of Fisheries for certain fish, molluscs and crustaceans); France (issued by the Department of Agriculture for Roquefort cheese); and Canada (issued by the Canadian Food Inspection Agency for certain fish and molluscs).
The Amending Order also removes from the operation of the Imported Food Scheme certain pig products that originate in New Zealand.
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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