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 | November 2019
Initially approved by the Mexican Senate in September 2018, Convention 098 (“the Convention”) of the International Labour Organization (ILO) – on the Right to Organize and Collective Bargaining – is set to formally become fully effective in Mexico on November 23, 2019.
The Convention, one of the so-called ILO fundamental conventions, provides a set of guiding principles on collective bargaining, protection against discrimination based on union affiliation, and rights of employees to organize.
Although some of these principles were previously embodied in the Mexican labor and employment legal framework (that has been historically regarded to be markedly pro-employee), the formal entry into force of the Convention in Mexico supplements a set of amendments to Mexico’s Federal Labor Law enacted this past May that, among other things, sought to further regulate and protect Mexican unions. See our publication on these amendments.
The formal entry into force of the Convention marks the latest development in labor and employment regulation in Mexico, following a substantial overhaul in late 2012 and the set of amendments from earlier this year. However, it seems that the changes in the Mexican labor and employment legal framework are set to continue under the new Federal Administration, as a very controversial proposal to further regulate (and in some cases, criminalize) employment subcontracting and outsourcing is being discussed in the Mexican Congress.
Norton Rose Fulbright will closely track new developments and provide further updates as necessary.
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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