On December 24, 2014, the Canada Revenue Agency (“CRA”) published a new electronic version of form T2151, “Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3.” Deferred profit sharing plan trustees or registered pension plan administrators recording the direct transfer of a single amount for an applicant should ensure that the correct…
Author: Hicks Morley
New CASL Provision May Have Impact On Bring Your Own Device Policies
Employers should be aware that a provision of Canada’s Anti-Spam Legislation (“CASL”) is coming into force on January 15, 2015 which may have an impact on employers’ bring your own devices (“BYOD”) policies. Section 8 of CASL prohibits a person from installing or “causing to be installed”, in the course of commercial activity, a computer…
Alberta Extends Important Pension Reform Deadlines
As we previously reported, Alberta’s new Employment Pension Plans Act (the “EPPA”) and the accompanying Employment Pension Plans Regulation (“EPPA Regulations”) came into force on September 1, 2014. The new EPPA and the EPPA Regulations completely overhauled the existing pension legislation in Alberta, requiring significant alterations to pension plan terms and administrative practices of pension…
Alberta Amends Deadlines Relating to EPPA Reforms
On December 18, 2014, the Alberta government implemented a number of amendments to its Employment Pension Plans Regulation (“EPPA Regulations”), which came into force on September 1, 2014. Among other matters, the amendments provide the following: Extended Deadline – File EPPA Plan Amendments by June 30, 2015. Pension plans registered in Alberta and plans registered elsewhere…
Update on Ontario ORPP and PRPP Legislation
On December 8, 2014 the Ontario government introduced Bill 56, the Ontario Retirement Pension Plan Act, 2014 proposed legislation intended to institute the new Ontario Retirement Pension Plan (“ORPP”). That same day, the government also introduced Bill 57, the Pooled Registered Pension Plans Act, 2014, legislation that will, if passed, provide the legal framework for…
Elimination of Federal Card Check Union Certification and a Lower Threshold for Union Decertification Votes
Effective June 16, 2015, significant reforms to the existing federal union certification and decertification processes will come into effect as a result of key amendments to the Canada Labour Code, the Parliamentary Employee and Staff Relations Act and the Public Service Labour Relations Act. These amendments were enacted by Bill C-525, Employees’ Voting Rights Act, Private…
Ontario Releases ORPP Consultation Paper
On December 17, 2014, the Ontario government released a consultation paper inviting feedback on key design details and essential components of the Ontario Retirement Pension Plan (“ORPP”), including: defining a “comparable workplace pension plan,” to clarify membership in the ORPP; a minimum earnings threshold below which low-income workers would be exempt from contributions; and retirement…
Significant Reforms to Federal Union Certification and Decertification Regime
On December 16, 2014, Bill C-525, Employees’ Voting Rights Act, received Royal Assent. This omnibus legislation amends the Canada Labour Code (“Code”), the Parliamentary Employee and Staff Relations Act and the Public Service Labour Relations Act to significantly reform the existing federal union certification and decertification processes under these three statutes. Of particular note to…
Maintaining a Workplace Free of Sexual Harassment
Over the past several months, the issue of workplace sexual harassment has been in the spotlight and the subject of considerable discussion. In response to recent media attention, the Ontario Human Rights Commission recently issued a statement reiterating the legal duty of employers to prevent sexual harassment and to respond to any complaints in the…
BPS Accountability Legislation Passes with Significant Amendments
On December 9, 2014, the Ontario government passed Bill 8, the Public Sector and MPP Accountability and Transparency Act, 2014, which gives the government the authority to create comprehensive compensation frameworks for certain employers in the broader public sector (“BPS”), and implements a number of measures to enhance “accountability and transparency” in the government and…