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…
Industry: Hospitality & Gaming
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,…
Just in Time for the New Year: The AODA and its January 1, 2014 Deadlines
The January 1, 2014 deadline to comply with a number of standards in the Integrated Accessibility Standards regulation (the “IAS Regulation”) under the Accessibility for Ontarians with Disabilities Act, 2005 (the “AODA”) is fast approaching for many organizations. In this FTR Now, we provide a brief overview of some key obligations required by that date….
Ontario Passes Employer Health Tax Act Amendments, Royal Assent Granted
On December 12, 2013, the Ontario government passed Bill 105, the Supporting Small Businesses Act, 2013. As previously reported, the Bill amends the Employer Health Tax Act to increase the exemption amount for eligible employers to $450,000 for the calendar years 2014 to 2018, after which an exemption amount would be adjusted every five years…
Ontario Introduces Omnibus Legislation (Bill 151, Strengthening and Improving Government Act)
On December 11, 2013, the Ontario government introduced Bill 151, the Strengthening and Improving Government Act, 2013, omnibus legislation that would, if passed, amend a number of Acts and affect a range of sectors. Highlights of the Bill include: amendments to the Pension Benefits Act that would clarify spousal entitlements to pre- and post-retirement death…
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.
Ontario Legislative Assembly Adjourns Until February 18, 2014
On December 12, 2013, the House adjourned for the winter break. It is scheduled to resume sitting on February 18, 2014.
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…
Significant ESA, WSIA, OHSA, LRA Amendments Proposed (Bill 146, Stronger Workplaces for a Stronger Economy Act)
On December 4, 2013, the Ontario government introduced Bill 146, the Stronger Workplaces for a Stronger Economy Act, omnibus legislation that would, if passed, amend several key employment-related statutes, including the Employment Standards Act, 2000 (“ESA”), the Workplace Safety and Insurance Act, 1997 (“WSIA”), the Occupational Health and Safety Act (“OHSA”), the Labour Relations Act,…
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…