Supreme Court of Canada: Exclusion of Managers from Definition of “Employee” in Québec Labour Code Does Not Violate the Charter

On April 19, 2024, the Supreme Court rendered Société des casinos du Québec inc. v. Association des cadres de la Société des casinos du Québec in which it concluded that the exclusion of managers from the definition of “employee” in the Québec Labour Code (Code) does not violate the right to freedom of association found…

Quebec Passes Legislation to Mirror CPP Enhancements and Makes Changes to its Pension Legislation

On February 21, 2018, Bill 149, An Act to enhance the Québec Pension Plan and to amend various retirement-related legislative provisions, was passed by the Quebec legislature. QPP Enhancements As outlined in our previous update, Bill 149 enhances the Quebec Pension Plan (QPP), in a manner similar to the forthcoming enhancements to the Canada Pension…

New Multi-Jurisdictional Pension Plan Agreement Now in Effect

Parties involved in the administration of pension plans have been waiting for Canadian pension regulators to agree to a new set of rules applicable to plans with members in more than one province. Recently, the governments of British Columbia, Nova Scotia, Ontario, Quebec and Saskatchewan signed a new Agreement Respecting Multi-Jurisdictional Pension Plans, which took effect July 1, 2016 (2016 Agreement)…

Qualified Foreign Pension Fund Exemptions for Certain U.S. Investment Offerings

Canadian pension funds are continually seeking investment opportunities abroad with a view to diversifying their portfolio and maximizing risk-adjusted returns. Offerings of investments in U.S. real estate and infrastructure projects will likely increase as a result of recent U.S. legal reforms which aim to attract foreign investment in these areas. Under the U.S. Foreign Investment in Real…

New Proposed Federal Bill to Reverse Canada Labour Code Certification and Decertification Reforms, C-377 Union Disclosure Obligations

Further to its election platform, on January 28, 2016, the federal government introduced Bill C-4, An Act to amend the Canada Labour Code, the Parliamentary Employment and Staff Relations Act, the Public Service Labour Relations Act and the Income Tax Act. Among other things, this legislation would, if passed, amend the Canada Labour Code (“CLC”) to effectively repeal…

New CRA Technical Direction Published for Health and Welfare Trusts

The Canada Revenue Agency (“CRA”) has posted an updated technical direction regarding Health and Welfare Trusts. Effective July 27, 2015, Income Tax Folio S2-F1-C1: Health and Welfare Trusts replaces and cancels CRA’s prior administrative position, as outlined in Interpretation Bulletin IT–85R2, Health and Welfare Trusts for Employees. The new Technical Direction incorporates a number of…

New Temporary Foreign Worker Regulations Impose Monetary Penalties and Bans on Employers for Non-Compliance

Effective December 1, 2015, new Regulations Amending the Immigration and Refugee Protection Regulations (“Amending Regulation”) made under the Immigration and Refugee Protection Act (“Act”) will impose certain penalties on employers who are not in compliance with requirements of the Temporary Foreign Worker Program (“TFWP”). There have been recent changes to the TFWP, including the imposition of…