Human Resources Legislative Update

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…

Human Resources Legislative Update

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…

Case In Point

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,…

Human Resources Legislative Update

Ontario to Conduct Review of Health and Safety in Mining Sector

The Ontario government has announced that beginning in early 2014 the Chief Prevention Officer (Ministry of Labour) will be leading an advisory group in conducting a comprehensive health and safety review on a wide range of areas in the mining sector. Among other things, the review will include assessing existing health and safety regulations and…

Case In Point

SCC establishes framework for “preferability” analysis under CPA s. 5(1)(d)

The Supreme Court of Canada released a significant decision with respect to the s. 5(1)(d) “preferable procedure” criterion for certification of a proposed class action under the Class Proceedings Act, 1992 (“CPA”). The OSC investigated allegations that the appellant  implemented measures that reduced, but failed to negate, harm associated with certain market timing activities engaged in by…

FTR Now

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….

Human Resources Legislative Update

New Pension Asset Transfer, Public Sector Solvency Funding Regulations

On December  14, 2013, the Ontario government published the following regulations under the Pension Benefits Act (the “Act”): O. Reg. 308/13 (Asset Transfers Under Section 80.1 of the Act), providing a supporting asset transfer framework for certain prescribed plans under paragraph 2 of subsection 80.1 (2) of the Act (transition, transfers upon the sale of…

Human Resources Legislative Update

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…

Human Resources Legislative Update

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…