ENJOY YOUR SUMMER! We hope you enjoy this mid-summer edition of the Hicks Morley Information & Privacy Post – our quarterly newsletter about case law developments in privacy, access to information, the protection of confidential business information and the law of production. We’ve had a busy summer for client relations here, having recently launched a…
Business Operation: Canada
No Surplus Distribution Required on Partial Termination of Federally-Regulated Pension Plans
In its much anticipated decision in Cousins v. Canada (Attorney General) and Marine Atlantic Inc. (“Marine Atlantic”), the Federal Court of Appeal has concluded that the federal Pension Benefits Standards Act, 1985 (the “PBSA”) does not require a proportionate distribution of surplus on a partial termination of a defined benefit (DB) pension plan. The Federal…
Supreme Court Speaks on School Searches
On April 25th the Supreme Court of Canada issued a much anticipated decision concerning a sniffer dog search of a high school that led to drug related charges against a student. A 6-3 majority of the Court held that the police violated the student’s Charter right to be free from unreasonable search and seizure and…
Tax-Free Savings Accounts: Potential Opportunities for Employer-Sponsored Retirement and Savings Plans
In the February 2008 Budget, the federal Minister of Finance announced a new initiative – tax free savings accounts (TFSAs). If the proposed legislation is passed, these new savings vehicles will be available to Canadian taxpayers starting in 2009. Key Features of a TFSA Canadian taxpayers will be allowed to contribute up to $5000 each…
2008 Spring issue
FOCUS ON INFORMATION AND PRIVACY Employee privacy in an electronic world LEGAL DEVELOPMENTS Providing benefits after age 65 Drug testing laws continue to evolve PROFILE Employment litigation and beyond Download PDF
Information & Privacy Post – Volume-3, Number-1
In this issue Canadian e-discovery enters next era FREEDOM OF INFORMATION – EXCEPTIONS – PRIVILEGE FREEDOM OF INFORMATION – EXCEPTIONS – UNJUSTIFIED INVASION OF PERSONAL PRIVACY FREEDOM OF INFORMATION – FREEDOM OF THE PRESS PRIVACY – ACCESS TO PERSONAL INFORMATION PRIVACY – APPLICATION, EXCLUSIONS AND MATTERS OF JURISDICTION PRIVACY – COLLECTION USE AND DISCLOSURE –…
Scholarships for Adult Children – Not a Taxable Employee Benefit
INTRODUCTION In a trio of cases dated March 7, 2008, the Tax Court of Canada allowed three taxpayers’ appeals regarding the taxation of employer-paid amounts awarded to the taxpayers’ adult children in respect of post-secondary tuition. In Dimaria v. The Queen, Bartley v. The Queen, and Okonski v. The Queen, the Court rejected Canada Revenue…
Federal Budget 2008
IN THIS ISSUE: Tax-Assisted Savings and Retirement Initiatives Tax-Free Savings Accounts Life Income Funds (LIF) Registered Education Savings Plans (RESP) Registered Disability Savings Program (RDSP) Guaranteed Income Supplement (GIS) Employment Insurance Reform Benefits Motor Vehicle Expenses Medical Expense Tax Credit (METC) Application of GST/HST to Health Care Services and Products Continued Support for Common Securities…
Students at Risk – Maintaining Balance After Virginia Tech
IN THIS ISSUE: What would the reasonable administrator do? When there is imminent risk of serious harm Managing non-imminent risks is challenging but possible Conclusion – Schools should assert their right to information