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,…
Industry: Manufacturing
Canada’s Anti-Spam Legislation to Come into Force on July 1, 2014
On December 4, 2013, the Department of Industry published the final version of the Electronic Commerce Protection Regulations (the “Industry Canada Regulations”) under Canada’s Anti-Spam Legislation (“CASL”) – the last step in the long process of putting a comprehensive regulatory scheme into place. At the same time, the government announced that much of CASL would…
HRSDC Renamed Department of Employment and Social Development Canada (ESDC)
The Department of Human Resources and Skills Development Canada (commonly known as “HRSDC”) has been rebranded as the Department of Employment and Social Development Canada (“ESDC”). As previously reported, this change was implemented by the coming into force of Bill C-4, the Economic Action Plan 2013 Act, No. 2.
Federal Government Implements Pension Funding Relief Regulations (Air Canada)
On January 1, 2014, the federal government published regulations extending the temporary funding relief provided to Air Canada under the Air Canada Pension Plan Funding Regulations, 2009, which were originally set to expire on January 30, 2014. The Air Canada Pension Plan Funding Regulations, 2014 temporarily relieve Air Canada from the requirement to make special…
Federal Government Amends Temporary Foreign Worker Regulations
Further to the federal government’s Budget 2013 commitment, regulatory amendments under the Immigration and Refugee Protection Act were published on January 1, 2014. The Regulations Amending the Immigration and Refugee Protection Regulations (“Regulations”) implement a new compliance verification and enforcement regime, including enhanced Citizenship and Immigration Canada (“CIC”) and Employment and Social Development Canada (“ESDC,”…
Expanded OLRB Power to Consider Bill 168 Workplace Harassment Reprisal Complaints
Based on two decisions rendered late last month, the Ontario Labour Relations Board (“OLRB” or “Board”) has expanded the scope of the Board’s authority to consider complaints arising from the Bill 168 workplace harassment amendments to the Occupational Health and Safety Act (“OHSA” or “Act”). This moves away from the Board’s decision in Confortia v….
Federal Government Proposes Transitional Pension Funding Relief Regulations (Canada Post)
On December 21, 2013, the federal government published proposed transitional pension funding relief regulations that would temporarily relieve Canada Post Corporation from the requirement to make special payments to its defined benefit employee pension plan, as ordinarily required under the Pension Benefits Standards Act, 1985 (“PBSA”), for a period of four years. The proposed amendments…
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…
Federal Budget Bill Receives Royal Assent (C-4)
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…
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,…