Case In Point

In Hydro One Inc. v The Society of United Workers, Arbitrator John Stout upheld a grievance against Hydro One for violating its Collective Agreement. Hydro One had limited reimbursement of prescription drug expenses to only the lowest cost generic medication, rather than covering the full cost of generic medications prescribed by physicians. This limitation was…

FTR Now

On December 16, 2024, the federal government issued its 2024 Fall Economic Statement. The Statement covers a wide array of initiatives including several proposals that, if they were to be implemented, will be of interest to employers, human resources professionals and pension plan administrators. Early Retirement Benefits in the Public Service The government has proposed…

Human Resources Legislative Update

Ontario Budget Bill Receives Royal Assent

· 1 min read

As discussed in our April 3, 2024 FTR Now, on March 26, 2024, the Ontario government tabled its 2024 Budget and introduced Bill 180, Building a Better Ontario Act (Budget Measures), 2024 (Bill 180). Bill 180 received Royal Assent on May 16, 2024. Employers, human resources professionals and pension plan administrators should be aware of…

FTR Now

Highlights of the 2024 Ontario Budget

· 7 min read

On March 26, 2024, the Ontario government tabled its 2024 budget, “Building a Better Ontario” (Budget) and Bill 180, Building a Better Ontario Act (Budget Measures), 2024 (Bill 180). In this FTR Now, we highlight information contained in the Budget and Bill 180 that is of broad interest to employers, human resources professionals and pension…

FTR Now

Starting in 2024, mandatory contributions to the Canada Pension Plan (CPP) will increase with the introduction of additional CPP contributions up to a second earnings ceiling. The increase comes as part of the final phase of enhancements to the CPP that was introduced in 2016 through the federal Bill C-26, An Act to amend the…

FTR Now

On November 30, 2023, the federal government introduced Bill C-59, Fall Economic Statement Implementation Act, 2023 (Bill C-59). Bill C-59 follows the tabling of a Notice of Ways and Means Motion, and would give effect to various initiatives set out in the 2023 Fall Economic Statement (Statement). In this FTR Now, we highlight proposals contained…

FTR Now

On November 21, 2023, the federal government issued its 2023 Fall Economic Statement. The Statement covers a wide array of initiatives including several proposals that will be of interest to employers, human resource professionals and pension plan administrators. Of particular interest are the following proposals: We are awaiting the release of the legislation giving effect…

FTR Now

In September 2023, the Canada Revenue Agency (CRA) published a new administrative policy that could impact the payroll deductions an employer must make in respect of employees who work fully remotely. The new policy will be effective January 1, 2024 and may require changes to the payroll tables applied to fully remote workers in 2024…

FTR Now

The Office of the Superintendent of Financial Institutions (OSFI) has released information on the renewal of its supervisory framework (Framework) for federally regulated financial institutions and pension plans. The new Framework is part of OSFI’s blueprint for transformation and is the first complete review of the Framework in almost 25 years. Purpose The Framework guides…

FTR Now

Ontario’s Ministry of Finance (Ministry) and the Financial Services Regulatory Authority (FSRA) have issued two separate consultations of interest to employers related to the design and governance of pension plans in Ontario. Consultations on “A Permanent Framework for Target Benefit Plans” The Ministry has published a second consultation paper regarding its proposed target benefit framework….

FTR Now

Federal Government Tables 2023 Budget

· 3 min read

On March 28, 2023, the federal government tabled its 2023 budget, “A Made-in-Canada Plan: Strong Middle Class, Affordable Economy, Healthy Future.” The Budget covers a wide array of initiatives. While health and dental care, efforts to make life more affordable, and investments in green energy are key areas of focus, the Budget includes several proposals…

FTR Now

An Ontario labour arbitrator has upheld a grievance challenging the reduction of life insurance coverage for employees who die after having reached age 65, finding that the relevant provision of the insurance policy had not been incorporated into the collective agreement. In the same decision, the arbitrator dismissed two policy grievances challenging the termination of…

FTR Now

Employers and human resource professionals will undoubtedly remember 2021 as another year shaped by the pandemic. But … there were also legal developments in 2021 that were not related to COVID-19. In this FTR Now, we look at some of the year’s notable “non-pandemic” cases and legislative developments of interest.

FTR Now

On October 7, 2021, the Ontario government released draft amendments to Ontario Regulation 909 under the Pensions Benefits Act, which will eliminate certain prescribed requirements for administrators of Defined Contribution (DC) pension plans. In this FTR Now, we highlight the key details of these proposed changes that will be of significant interest to administrators of…

FTR Now

On July 30, 2021, the federal government proposed to further extend the Canada Emergency Wage Subsidy (CEWS) until October 23, 2021 and to hold the maximum subsidy rate at 40% during the period between August 29, 2021 and September 25, 2021. The federal government also confirmed the end of CEWS support for payments made to…

FTR Now

On June 29, 2021, Bill C-30, Budget Implementation Act, 2021, No. 1 (Bill C-30) received Royal Assent, giving effect to many of the initiatives found in the federal government’s 2021 Budget (see our FTR Now of April 23, 2021). Bill C-30 sets out the proposed amendments to the Income Tax Act (ITA) supporting the extension…

FTR Now

Key Highlights of Federal Budget 2021

· 26 min read

On April 19, 2021, the federal government tabled its 2021 Budget “A Recovery Plan For Jobs, Growth, And Resilience” (Budget). The Budget sets out a broad range of proposals stemming from the pandemic, such as an extension of the Canada Emergency Wage Subsidy (CEWS) and an increase to the length of Employment Insurance (EI) sickness…

FTR Now

In the latest evolution of the federal government’s response to the ongoing global COVID-19 pandemic, on February 19, 2021, the government announced that it would be introducing regulatory and legislative amendments to increase the number of weeks of benefits available for Employment Insurance (EI) regular benefits, as well as the Canada Recovery Benefit (CRB), the…

FTR Now

The Canadian government has announced the details of the extension of the Canada Emergency Wage Subsidy (CEWS) program into June 2021. CEWS was established in March 2020 to support employers, and their employees, during the COVID-19 pandemic by providing a subsidy with respect to eligible remuneration paid by eligible employers who have experienced reduced revenues…

FTR Now

On October 14, 2020, the Department of Finance Canada released its latest backgrounder regarding the CEWS. The Extending the Canada Emergency Wage Subsidy backgrounder (Backgrounder) summarizes a number of new and recently announced changes to the CEWS, including the extension of the CEWS to June 2021.

FTR Now

The federal government has announced that it proposes to extend the current treatment of employees on leave with pay under the Canada Emergency Wage Subsidy (CEWS) program by four weeks, from August 30, 2020 to September 26, 2020 (CEWS claim period 7).

FTR Now

In the latest evolution of the federal government’s response to the ongoing global COVID-19 pandemic, on August 19, 2020, amendments to the Employment Insurance Act (EI Act) were published and, on August 20, 2020, the government announced new measures to support affected Canadians who continue to be unable to work due to COVID-19.

FTR Now

On July 27, 2020, the federal government passed Bill C-20, An Act respecting further COVID-19 measures (Bill C-20), which amends the Canada Emergency Wage Subsidy (CEWS) first enacted in April 2020 with Bill C-14, the COVID-19 Emergency Response Act, No. 2 (Bill C-14). Since April, there have been a number of changes to the CEWS. Bill C-20 implements the modified rules for the CEWS program that apply from June onward.

In this FTR Now we provide a comprehensive summary of the CEWS, including the new details of the CEWS extension to December 19, 2020, and we incorporate content from our previous firm communications dated March 30, 2020, April 2, 2020, April 9, 2020, April 13, 2020, and April 20, 2020.

FTR Now

Participating employers in the Ontario Municipal Employees Retirement System (OMERS) should be aware of five amendments to the OMERS Primary Pension Plan (Primary Plan) approved by the OMERS Sponsors Corporation Board (SC Board) on June 24, 2020. The changes will be of interest to employers in the municipal and school board sectors with employees who participate in OMERS and include several amendments to address COVID-19-related issues. In addition, two non-COVID-19-related amendments were adopted, including a major change to eligibility for non-full-time employees.

FTR Now

During these uncertain times, pension plan administrators must continue to administer their pension plans and provide benefits to members, former members and retired members. Employers and pension plan administrators face a number of upcoming filing and disclosure deadlines and may have challenges in meeting those deadlines as a result of the COVID-19 pandemic.

FTR Now

Bill C-13, COVID-19 Emergency Response Act, received Royal Assent on March 25, 2020 after swift passage by Parliament and the Senate. This federal legislation implements the income support and other fiscal measures announced by the federal government on March 18, 2020.