December 2023 — MOORE North America

Teleworking Policy: What You Need to Know

Teleworking, once uncommon, is now prevalent in response to the pandemic, with many companies adopting hybrid models. While advantageous for attracting talent, it poses challenges like work accidents and data security concerns. Despite no specific Quebec law on teleworking, a 2021 provision in the Occupational Health and Safety Act applies. A teleworking policy is crucial to addressing potential issues and providing guidelines on objectives, scope, code of conduct, and more. The article also explores various teleworking models and outlines arguments in favor, such as increased flexibility and productivity.

20 December 2023

Luxury Tax in Sports

Starting September 1, 2022, Canada introduced a luxury tax on specific vehicles, aircraft, and vessels, mirroring systems in major North American sports leagues. The article draws parallels between Canada's luxury tax and those in professional sports, particularly focusing on the National Basketball Association (NBA) and Major League Baseball (MLB). The NBA's system features a fluctuating luxury tax threshold, tiered rates, and penalties for repeater teams, while MLB's Competitive Balance Tax (CBT) imposes penalties and potential consequences for teams exceeding the threshold. The article explores the impact on team spending, competitive balance, and ongoing debates about the effectiveness of luxury tax systems in sports leagues.

20 December 2023

AMT Overhaul: A Guide to the New Alternative Minimum Tax Rules

The 2023 federal budget significantly changes the AMT regime, with draft legislative proposals released in August 2023. Effective after 2023, these modifications mark the most extensive reforms since 1986. The article outlines key changes, including increased AMT rates, altered exemptions, and adjustments to capital gains treatment, impacting both individuals and trusts. The piece also highlights the potential effects on average taxpayers and family trusts, emphasizing the need for awareness and guidance from a CPA to navigate these substantial changes.

20 December 2023

Forward Focus: Mastering Productivity in 2024 and Beyond

Moore North America is pleased to welcome you to our annual virtual event! You can attend any session by clicking the link on this page to join.

1 December 2023