As part of the independent, mandated review of the changes resulting from the enactment of amendments to the Ontario Human Rights Code (the “Code”) which came into effect June 30, 2008, a consultation paper has been published which identifies key issues and points for discussion for the public consultation process which will take place in…
Author: Hicks Morley
2012 Car Expense Benefit Rates, Deduction Limits Set
On December 29, 2011, the federal government announced automobile expense deduction limits and the prescribed rates for the automobile operating expense benefits that will apply in 2012. A number of deduction limits will remain the same, including: the existing, $30,000 capital cost allowance (“CCA”) ceiling with respect to passenger vehicles used for business purposes; the…
Mandatory WSIB Coverage for Construction Industry To Commence January 1, 2013
Effective January 1, 2013, amendments to the Workplace Safety and Insurance Act, 1997 outlined in Bill 119, the Workplace Safety and Insurance Amendment Act, 2008 will extend mandatory WSIB coverage to certain persons in the construction industry. These amendments will apply, with certain exceptions, to independent operators who carry on business in construction, and to…
CPP Amendments – New Requirements for Employer-Paid Disability Benefits
On December 15, 2011, Bill C-13, Keeping Canada’s Economy and Jobs Growing Act received Royal Assent. Bill C-13 is omnibus legislation designed to implement a number of measures proposed in the federal government’s 2011 Budget. This FTR Now discusses one aspect of Bill C-13 that amends the Canada Pension Plan (CPP) and creates new requirements…
CPP Post-Retirement Benefit Elections Established
The federal government filed a regulatory amendment to the Canada Pension Plan Regulations which prescribes the manner of employee elections (or revocations) regarding the new Post-Retirement Benefit (“PRB”), which will be available under the Canada Pension Plan (“CPP”), effective January 1, 2012. The amendment was first proposed in October of 2011, as previously reported.
Mandatory Reporting of Internet Child Pornography Bill, Regulations Come Into Force (C-22)
On December 8, 2011, Bill C-22, an Act respecting the mandatory reporting of Internet child pornography by persons who provide an Internet service, came into force, along with supporting regulations. The Internet Child Pornography Reporting Regulations provide the enabling framework for the legislation. It names the designated organization (Canadian Centre for Child Protection) for the…
Changes to the Canada Pension Plan (CPP): Important Information For Employers
Changes to required employer deductions for CPP contributions are coming into effect on January 1, 2012. This FTR Now reviews these changes to the CPP. NO WORK INTERRUPTION As of January 1, 2012, employees will no longer be required to either stop working or reduce their earnings in order to receive their CPP pension. As…
Filing Deadline Announced for AODA Customer Service Standards Accessibility Reports
On December 21, 2011, the Ontario government confirmed that private sector and not-for-profit organizations have until December 31, 2012 to file accessibility reports required under the Accessibility for Ontarians with Disabilities Act, 2005 (“AODA”) Customer Service Standards regulation. The government also prepared “tip sheets” to assist organizations in meeting the emergency response requirements under the…
Ontario Enhances Pension Benefits Guarantee Fund (“PBGF”)
On December 21, 2011, the Ontario government announced changes to the Pension Benefits Guarantee Fund (“PBGF”) that will become effective January 1, 2012. The enhancements to the PBGF were introduced with Phase II of Ontario’s pension reform and the passage of Bill 120, Securing Pension Benefits Now and for the Future Act, 2010, and are…
Appreciate This: The New Test for Summary Judgment
The Ontario Court of Appeal has created a new test for granting summary judgment. The Court convened a rare five-judge panel and heard five cases together to provide “guidance” to lower courts, litigants and lawyers on the law of summary judgment. This process culminated in the recent decision, Combined Air Mechanical Services Inc. v. Flesch,…