If Canada does not have an income tax agreement with the country in which the non-resident entity is based and the non-resident entity operates in Canada, it is required to file a tax return for that year. If the rating agency can prove that the non-resident entity did not meet the Canadian income tax threshold to operate in Canada only because of travel restrictions, the rating agency will check whether it is appropriate to reduce the administrative burden on a case-by-case basis. The Steering Committee will finalize the work necessary for overall implementation, including service delivery and governance issues, by March 21, 2020, a date that can be postponed on the basis of the mutual agreement of the parties. For THE ASD initiatives, a joint committee on workforce adjustment (CEF) /Alternative Delivery Service (ASD) will be set up, which will be represented on an equal footing by the rating agency and the union. By mutual agreement, the committee can involve other participants. The CEF/ASD Joint Committee will set the rules of conduct for the committee. The agreement recognizes Quebec that it is the primary interlocutor for receiving most of the data and information from the pulp and paper sector required by the following three federal regulations: Revenue Quebec will be responsible for entering into administrative agreements with practitioners and beneficiaries when recovering GST`s funds for the Crown. In related debt remittances (i.e. source deductions and TDPs), any request for administrative agreement regarding the Quebec City-area insolvency group is processed. 35.02 Topics that can be defined for joint consultation are agreed upon between the parties and include consultations on career development. The consultation may take place at the local, regional or national level, as defined by the parties.
Both parties recognize that gender inclusion in the French language is more difficult to achieve compared to English, but they nevertheless support continued support and increased gender neutrality and inclusion in the collective agreement. A worker may benefit from unpaid training leave for different periods up to one (1) renewable year by mutual agreement to visit an accredited institution for additional or specific studies in an area of education where special preparation is required to better fulfill his or her current role or to carry out studies in a field in order to provide a service that the employer needs or plans to provide.