The Canada Revenue Agency (“CRA”) has recently reviewed its unpopular characterization of tuition fees, scholarships, and bursaries (“tuition awards”) provided by employers to family members of employees as taxable benefits to the employees. The CRA’s updated position is that a tuition award provided by an arm’s length employer for the post secondary education of an…
Industry: Universities
Ban on Hand-Held Devices And Display Screens Starts In October
In our FTR Now of September 24, 2009, “Cell Phone and Blackberry Restrictions For Drivers Are Coming Into Force: Is Your Workplace Ready?,” we provided you with a detailed overview of the new legislation restricting the use of hand-held mobile technology devices and presence of display screens while driving. Yesterday, the Ontario Government announced that…
Recent Developments under the AODA
It was a busy summer of new developments under the Accessibility for Ontarians with Disabilities Act, 2005 (“AODA”), several of which employers and other organizations should note: the “Initial Proposed Accessible Built Environment Standard” was released for public comment; the “Final Proposed Accessible Information and Communications Standard” was submitted to the Minister for approval; the…
Access and Production Requirements and Records Possessed by Faculty Members
The Canadian Association of University Teachers recently published a memorandum about records in the possession of faculty members that raises some significant issues for Ontario universities. In a memorandum dated April 8, 2009, and now published on the internet, the association states, “Based on collective agreements, memorandum of agreements, faculty handbooks and on past practice…
What Educational Organizations And Regulatory Bodies Need To Know About Proposed AODA Standard
In late 2008, a proposed new standard under the Accessibility for Ontarians with Disabilities Act, 2005 (the “AODA”) was released for public comment. The proposed Accessible Information and Communications Standard (the “Standard”) addresses all manner of conveyance of information and communications, whether orally, in print or electronic, and will impose a variety of requirements and…
Ontario and BC Privacy Commissioners Release Guidance on Violence Prevention at Universities and Colleges
The Ontario and BC Privacy Commissioners have released a Practice Tool for Exercising Discretion in the context of violence prevention at universities, colleges and other educational institutions. A copy of the Practice Tool can be found here. The Practice Tool is an important part of the Commissioners’ attempts to educate institutions about their abilities to…
Cloud Computing, Second Life and the University
This short university sector bulletin raises an important policy issue about setting rules that govern the choice faculty and staff have in using the internet to perform their jobs. We would like to raise and invite a policy discussion on the legal issues raised by “cloud computing” and the increasing business use of consumer-marketed internet…
The Kajouji Case: A Recent Tragedy Focuses Renewed Attention on Managing Students at Risk
The tragic recent events involving 18-year old Carleton University student Nadia Kajouji have once again called attention to universities’ responsibilities when managing students who are at risk of harming themselves or others. As is now well known from media reports, Ms. Kajouji’s body was recovered from the Rideau River in Ottawa in late April, and…
Scholarships for Adult Children – Not a Taxable Employee Benefit
INTRODUCTION In a trio of cases dated March 7, 2008, the Tax Court of Canada allowed three taxpayers’ appeals regarding the taxation of employer-paid amounts awarded to the taxpayers’ adult children in respect of post-secondary tuition. In Dimaria v. The Queen, Bartley v. The Queen, and Okonski v. The Queen, the Court rejected Canada Revenue…
Students at Risk – Maintaining Balance After Virginia Tech
IN THIS ISSUE: What would the reasonable administrator do? When there is imminent risk of serious harm Managing non-imminent risks is challenging but possible Conclusion – Schools should assert their right to information