On December 12, 2013, Bill C-4, the Economic Action Plan 2013 Act, No. 2, received Royal Assent. As previously reported, Bill C-4 is omnibus legislation implementing measures from the Economic Action Plan 2013 (the 2013 Budget), as well as certain previously announced tax measures. The Bill should be consulted for coming into force information. For a more detailed…
Business Operation: Alberta
Regulation Exempts Remuneration From CPP Contributions
On December 18, 2013, the federal government published a regulation amending the Canada Pension Plan Regulations to add a new type of exempted employment in respect of which contributions are not required under Canada Pension Plan (“CPP”) legislation, in addition to the exemption for employment as a judge appointed by the Government of Canada. The…
Supreme Court of Canada Provides Clarity to the Deductibility of Income Replacement Benefits from Wrongful Dismissal Damages
The Supreme Court of Canada has provided some much needed clarity to the issue of the deductibility of income replacement benefits from wrongful dismissal damages in its long-awaited decision, IBM Canada Ltd. v. Waterman (“Waterman”). Justice Cromwell, writing for the majority of the Court, dealt with the deductibility of pension benefit payments in particular. Ultimately,…
Parliament Adjourns
On December 13, 2013, the House of Commons adjourned for the winter break. It is scheduled to resume sitting on January 27, 2014.
Alberta Employer Fined in Calf-Roping Machine Fatality Case
As we previously reported, an Alberta company was found liable by the Alberta Court of Appeal for failing to ensure the safety of its employees in the operation of a faulty calf-roping machine, rented from a third party for use at a client event. One of the employees was fatally struck by that malfunctioning machine….
Federal Government Proposes Mandatory e-filing ITA Regulation Amendment
Further to a Budget 2009 initiative, on December 7, 2013, the federal government published proposed amendments to subsection 205.1(1) of the Income Tax Regulations. Regulations Amending the Income Tax Regulations (Mandatory Electronic Filing – Prescribed Information Returns) would expand mandatory electronic filing (“e-filing”) for prescribed information returns for the purpose of subsection 162(7.02) of the…
Federal Government Releases Final Anti-Spam (CASL) Regulations
On December 4, 2013, the federal government published final Electronic Commerce Protection Regulations (“final ECP Regulations”) under Canada’s Anti-spam Legislation (“CASL”). As previously reported, CASL enacts comprehensive anti-spam legislation relating to the sending of commercial electronic messages (“CEMs”). Earlier proposed regulations under CASL had been released for consultation in July, 2011, and again on January 5, 2013 with…
New Federal Graduated Late-Filing Penalty for Certain Employment-Related Tax Filings
On November 20, 2013, the federal government registered Regulations Amending the Income Tax Regulations (Late Filing Penalty – Prescribed Information Returns). The regulatory amendment relates to the government’s Budget 2009 and subsequent legislative initiative (via Budget Implementation Act, 2009 amendments) to provide for a “separate, less severe, graduated penalty that would be applicable where ‘prescribed’…
Planning a Safe Holiday Celebration
The holiday season is around the corner – and with it come festivities and celebrations. Whether these seasonal events are large or small, employee health and safety remains a key priority. In this FTR Now, we identify a number of proactive measures employers should consider in planning for a safe holiday celebration. Over the years,…
Supreme Court of Canada Declares Privacy Legislation Invalid for Infringing Union’s Expressive Rights
Today, the Supreme Court of Canada rendered a significant decision in Alberta (Information and Privacy Commissioner) v. United Food and Commercial Workers, Local 401. The unanimous Court held that the Alberta Personal Information Protection Act (“PIPA”) infringes a union’s right of expression under section 2(b) of the Canadian Charter of Rights and Freedoms (“Charter“). In…