On April 1, 2021, the Supreme Court of Canada dismissed an application for leave to appeal the decision of the Court of Appeal of Québec (QCA) in Séquestre de Media5 Corporation, 2020 QCCA 943, which had put an end to a long-lasting debate on the availability of ‘national’ receivers to Québec secured creditors. The decision of the QCA is now final.
HMRC clamping down on furlough fraud by companies in Danger Zone
The latest statistics show that over 11 million workers have been furloughed in the UK as part of the government's job retention scheme (that equates to 16% of the population or one in six people) and 41% of employers had staff furloughed. The scheme has so far cost the government over £40 billion and this figure will continue to rise until the end of September this year when the scheme is set to wind down.
Will your business be financially viable at the end of lockdown? What challenges does 2021 pose? What are the next steps
Background
The Supreme Court rendered the 109-Tai-Shang-2579 Decision of November 12, 2020 (hereinafter, the “Decision”), holding that the restructuring and ownership change of a business entity under Article 20 of the Labor Standards Law mean that the organization format of the business entity is changed, its original personality as a juristic person is extinguished due to a transfer of ownership, or the legal representative of a sole proprietorship or partnership is changed.
最高法院於109年11月12日作成109年度台上字第2579號判決（下稱本號判決），表示勞動基準法第20條所謂事業單位改組或轉讓，指事業單位變更組織型態，或其所有權因移轉而消滅原有之法人人格，或獨資或合夥事業單位之負責人變更而言。獨資事業之單位若於變更負責人時，未發給員工資遣費，則新負責人於承接事業單位後，就員工受僱於前負責人之工作年資應予以承認，方屬適法。
本號判決之事實為，上訴人主張，其自民國84年起受僱於被上訴人之父A所經營之系爭小吃店，擔任廚師。嗣A於民國97年3月死亡，由被上訴人承受經營系爭小吃店，依勞動基準法（下稱勞基法）第20條規定，應概括承受A之權利義務。被上訴人於106年2月以系爭小吃店將休業為由，未經預告終止勞動契約。被上訴人應依勞基法第24條、第39條，給付上訴人向臺北市政府申請勞資爭議調解時回溯5年之加班費、休假暨國定假日工資，及上訴人按特休日數計算之特休工資。另上訴人之年資應自餐飲業公告適用勞基法之日，即民國87年12月底起算至106年2月底止，按勞基法第17條第1項第2款規定，以工作年資18.5年為計算基礎。
Travel & Aviation Quarterly Issue 3 – Spring 2021 3 Hare Court Travel & Aviation Quarterly 2 www.3harecourt.com Issue 3 – Spring 2021 21 Table of Contents Foreword 4 Contributors to Issue 3 5 What will change in UK equality and employment law as a result of Brexit?
The current legislation, particularly the Coronavirus (Scotland) Act 2020; Coronavirus (No 2) (Scotland) Act 2020 and the Corporate Insolvency and Governance Act 2020, contain measures to protect debtors affected by Covid-19.
These measures restrict the options available to landlords and creditors and have been extended to remain in force until 30 September 2021, although some measures will cease on 30 June pending subject to any further extension which may be granted.
Commercial Leases
Irritancy
In Krejci, in the matter of Union Standard International Group Pty Ltd,[1] the Federal Court provides an example of the ways in which section 90-15 of the Insolvency Practice Schedule