This Guide provides non-Canadians with an introduction to employment laws and regulations that affect businesses in Canada. It provides an overview of the main differences between Canadian and U.S. workplace laws. To obtain a copy please contact Knowledge Management.
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New Mortality Tables in Effect for Ontario Commuted Value Calculations
On December 10, 2015, the Ontario government amended the Regulations under the Pension Benefits Act (“PBA”) to require pension plans to use the new mortality tables when calculating commuted values (“CVs”) for Ontario members. The use of the new mortality assumptions, which are found under section 3500 of the Actuarial Standards Board Standards of Practice…
Ontario Passes New Legislation Governing Tips and Gratuities
On December 7, 2015, the Ontario government passed Bill 12, An Act to Amend the Employment Standards Act, 2000 With Respect to Tips and Other Gratuities (“Bill 12”). Bill 12 which subsequently received Royal Assent on December 10, 2015, will come into force on June 10, 2016. It will prohibit employers from withholding, making deductions…
Federal Court of Appeal Clarifies Employer Obligations to Investigate Workplace Violence Allegations under the Canada Labour Code
In a recent decision, Canada (Attorney General) v. Public Service Alliance of Canada, the Federal Court of Appeal upheld a decision of the Federal Court which clarified an employer’s obligation to appoint an impartial “competent person” to investigate complaints of workplace violence. The Canada Occupational Health and Safety Regulations (“Regulations”) require an employer to appoint…
Appeal Court Upholds $20,000 Damages Award for Discrimination on the Basis of Family Status
In this latest decision which considers discrimination on the basis of family status due to childcare issues, the Court of Appeal for Ontario upheld a trial judge’s finding that an appellant employer breached both the Employment Standards Act, 2000 (“ESA”) and the Human Rights Code (“Code”) when it terminated the employment of the respondent employee…
Update on Timing of Proposed Changes to Taxation of Stock Options
In remarks accompanying the new federal government’s first fiscal update, on November 20, 2015, Canada’s Minister of Finance provided further guidance on proposed changes to tax rules that would limit the annual deduction from income that employees can claim upon exercising stock options. Significantly, Minister Morneau indicated that any such changes would only apply to…
2015 Fall Edition
FOCUS ON WSIB Workplace safety and insurance – hidden profile, high stakes LEGAL DEVELOPMENTS Bill 168 – Occupational health and safety five years later Developing an attendance management plan: what you need to know PROFILE David J. Bannon Download PDF
2015 Summer Edition
FOCUS ON HUMAN RIGHTS Beyond wrongful dismissal LEGAL DEVELOPMENTS Common pitfalls: use of expert witnesses Class actions beyond certification – the case for defence through trial PROFILE A litigator at heart Download PDF
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…
Ontario Government Announces ORPP Implementation Details
On August 11, 2015, the Ontario government released new details about the Ontario Retirement Pension Plan (“ORPP”) and its implementation. As previously reported, the ORPP was announced in the 2014 Ontario Budget. A consultation paper entitled “Ontario Retirement Pension Plan: Key Design Questions” was released in December, 2014 for public comment. In particular, the paper…