As part of the independent, mandated review of the changes resulting from the enactment of amendments to the Ontario Human Rights Code (the “Code”) which came into effect June 30, 2008, a consultation paper has been published which identifies key issues and points for discussion for the public consultation process which will take place in…
Industry: Social Services
2012 Car Expense Benefit Rates, Deduction Limits Set
On December 29, 2011, the federal government announced automobile expense deduction limits and the prescribed rates for the automobile operating expense benefits that will apply in 2012. A number of deduction limits will remain the same, including: the existing, $30,000 capital cost allowance (“CCA”) ceiling with respect to passenger vehicles used for business purposes; the…
Mandatory Reporting of Internet Child Pornography Bill, Regulations Come Into Force (C-22)
On December 8, 2011, Bill C-22, an Act respecting the mandatory reporting of Internet child pornography by persons who provide an Internet service, came into force, along with supporting regulations. The Internet Child Pornography Reporting Regulations provide the enabling framework for the legislation. It names the designated organization (Canadian Centre for Child Protection) for the…
CPP Post-Retirement Benefit Elections Established
The federal government filed a regulatory amendment to the Canada Pension Plan Regulations which prescribes the manner of employee elections (or revocations) regarding the new Post-Retirement Benefit (“PRB”), which will be available under the Canada Pension Plan (“CPP”), effective January 1, 2012. The amendment was first proposed in October of 2011, as previously reported.
Changes to the Canada Pension Plan (CPP): Important Information For Employers
Changes to required employer deductions for CPP contributions are coming into effect on January 1, 2012. This FTR Now reviews these changes to the CPP. NO WORK INTERRUPTION As of January 1, 2012, employees will no longer be required to either stop working or reduce their earnings in order to receive their CPP pension. As…
Ontario Enhances Pension Benefits Guarantee Fund (“PBGF”)
On December 21, 2011, the Ontario government announced changes to the Pension Benefits Guarantee Fund (“PBGF”) that will become effective January 1, 2012. The enhancements to the PBGF were introduced with Phase II of Ontario’s pension reform and the passage of Bill 120, Securing Pension Benefits Now and for the Future Act, 2010, and are…
Filing Deadline Announced for AODA Customer Service Standards Accessibility Reports
On December 21, 2011, the Ontario government confirmed that private sector and not-for-profit organizations have until December 31, 2012 to file accessibility reports required under the Accessibility for Ontarians with Disabilities Act, 2005 (“AODA”) Customer Service Standards regulation. The government also prepared “tip sheets” to assist organizations in meeting the emergency response requirements under the…
Appreciate This: The New Test for Summary Judgment
The Ontario Court of Appeal has created a new test for granting summary judgment. The Court convened a rare five-judge panel and heard five cases together to provide “guidance” to lower courts, litigants and lawyers on the law of summary judgment. This process culminated in the recent decision, Combined Air Mechanical Services Inc. v. Flesch,…
Federal Budget Implementation Bill Receives Royal Assent (C-13)
On December 15, 2011, Bill C-13, Keeping Canada’s Economy and Jobs Growing Act received Royal Assent. Bill C-13 is omnibus legislation designed to implement a number of measures proposed in its 2011 Budget, as outlined in our FTR Now of March 24, 2011, “Federal Budget 2011.”
Federal Pooled Registered Pension Plan (“PRPP”) Income Tax Amendments Proposed
On December 14, 2011, the federal government released draft legislative proposals outlining proposed amendments to the Income Tax Act (“ITA”) and the Income Tax Regulations to facilitate the implementation of Pooled Registered Pension Plans (“PRPPs”) for public commentary. The proposed amendments would incorporate PRPPs into the existing ITA regime for registered retirement savings vehicles and…