CPP Regulatory Amendments In Force

On January 1, 2011, Regulations Amending the Canada Pension Plan Regulations came into force (SOR/2010-300). The regulations implement the legislative amendments in the Economic Recovery Act (stimulus) (which received Royal Assent on December 15, 2009) and are intended to restore and enhance the actuarial adjustments made to Canada Pension Plan retirement pensions taken before and…

Federal Pension Regulations Proposed

On Tuesday, December 14, 2010, the federal government proposed a number of regulatory amendments to the Pension Benefits Standards Regulations, 1985 for public commentary. The proposed amendments are designed to increase protection of plan members and retirees and would, in part: permit plan sponsors to secure properly structured letters of credit in lieu of making…

Federal Economic Recovery Bill Passes

On December 15, 2010, Bill C-47, the Sustaining Canada’s Economic Recovery Act, received Royal Assent. The Bill is omnibus legislation and addresses numerous measures of interest to employers, including: income tax reforms relating to stock option plans and employee life and health trusts as outlined in the March 2010 Budget previously reported on August 30,…

Hicks Morley Information and Privacy Post – Fall 2010

Welcome to the Fall 2010 Quarterly Edition of the Hicks Morley Information and Privacy Post! As always, we bring you this quarter’s case law updates in privacy, freedom of information, confidentiality and the law of production. Highlights in this quarter include State Farm v. Privacy Commissioner of Canada, [2010] FC 736, where the Federal Court…

Federal Mandatory Reporting of Internet Child Pornography Bill Reported As Amended

On October 25, 2010, Bill C-22, the Protecting Children From Online Sexual Exploitation Act, was reported to the House of Commons as amended by the Standing Committee on Justice and Human Rights. As previously reported, Bill C-22 would impose a mandatory duty on “persons” (defined to include individuals, corporations, partnerships, unincorporated associations or organizations) providing…

Federal Government Introduces Sustaining Canada’s Economic Recovery Act

On September 30, 2010, the federal government introduced Bill C-47, the Sustaining Canada’s Economic Recovery Act. As outlined in the government announcement, Bill C-47 is omnibus legislation and addresses numerous measures of interest to employers including: income tax reforms relating to stock option plans and employee life and health trusts as outlined in the March…

Federal Government to Set Limits On EI Premium Rate Increase for 2011

On September 30, 2010, the federal government announced plans to limit the Employment Insurance (“EI”) maximum premium rate increase for 2011 to five cents per $100 of insurable earnings, and ten cents per $100 of insurable earnings for subsequent years. The rate increase is set by the Canada Employment Insurance Financing Board, which by November…

Federal Government Releases Consultation Draft of Legislative Tax Proposals

The Department of Finance released draft legislative proposals in July and August of 2010 to implement a variety of tax measures, including those first outlined in its 2010 Budget along with several previously announced tax initiatives, for public consultation. The proposals outline significant changes to the tax rules applicable to employee stock options that will:…