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…
Industry: Membership Associations
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…
ORPP: Ontario Government Announces Implementation Details
Editor’s Note: Following publication of this communication, the Ontario government announced that the first wave of ORPP implementation will be delayed by one year to January 1, 2018. Please be sure to read our FTR Now of February 17, 2016 for updated information on this significant development, or contact your regular Hicks Morley lawyer for…
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…
Union Financial Disclosure Bill Receives Royal Assent
On June 30, 2015, Bill C-377, An Act to amend the Income Tax Act (requirements for labour organizations), received Royal Assent. Bill C-377, a private member’s bill, requires unions to file certain financial information with the Canada Revenue Agency (“CRA”) within six months from the end of each fiscal period. Among other things, information to…
FSCO Invites Public Consultation on Recent Changes to SIPP Requirements
On June 30, 2015, the Financial Services Commission of Ontario (“FSCO”) posted Investment Guidance Notes on Environmental, Social and Governance Factors (ESG) and Statements of Investment Policies and Procedures (SIPPs) for Member Directed Defined Contribution Plans for public consultation prior to being finalized. Investment Guidance Notes set out the expectations of FSCO regarding the investment…
Regulation Filed on Asset Transfers under Section 80.1 of Pension Benefits Act
On June 18, 2015, O. Reg. 147/15 amending O. Reg. 308/13 (Assets Transfers under section 80.1 of the Act) made under the Pension Benefits Act (“PBA”) came into force. O. Reg. 147/15 amends the date of the effective transfer of assets under section 80.1 from June 30, 2015 to a date not later than the…
Federal Court Confirms “Family Status” Applies to Mother-in-Law
In Canada (Attorney-General) v. Hicks, the Federal Court held that the Canadian Human Rights Tribunal (“CHRT”) did not err when it found that Human Resources and Services Development Canada (“HRSDC”) discriminated against Mr. Hicks in refusing to approve expenses associated with maintaining temporary dual residences after a relocation from Halifax to Ottawa. After Mr. Hicks…
Significant Damages Awarded Against Employer for Sexual Harassment of Temporary Foreign Workers
In a recent decision of the Human Rights Tribunal of Ontario (the “Tribunal”), Vice-Chair Mark Hart imposed a significant damages award against corporate respondent Presteve Foods Ltd. and its directing mind, Jose Pratas (“the personal respondent”). In O.P.T. v. Presteve Foods Ltd., two Applicants, O.P.T. and M.P.T., alleged that the personal respondent had engaged in…
BCCA Affirms Order Requiring Google to Render Domains Unsearchable
Last Thursday, the Court of Appeal for British Columbia issued an important decision in Equustek Solutions Inc. v. Google Inc. about the power of a domestic court to make orders against non-party, internet “intermediaries” – in this case, search engine provider Google. The matter involved an order made to help a network hardware manufacturer enforce…