The Ontario Divisional Court’s recent decision upholding the two-year limitation on loss of earnings (“LOE”) benefits for workers age 63 and older should reassure employers that Ontario courts take notice that LOE benefits are not meant to be paid for life. Section 43(1)(c) of the Workplace Safety and Insurance Act (“WSIA”) limits LOE entitlement for…
Industry: Municipalities & Municipal Agencies
Updated CRA Form For Direct Transfers Between Registered Plans
On December 24, 2014, the Canada Revenue Agency (“CRA”) published a new electronic version of form T2151, “Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3.” Deferred profit sharing plan trustees or registered pension plan administrators recording the direct transfer of a single amount for an applicant should ensure that the correct…
New CASL Provision May Have Impact On Bring Your Own Device Policies
Employers should be aware that a provision of Canada’s Anti-Spam Legislation (“CASL”) is coming into force on January 15, 2015 which may have an impact on employers’ bring your own devices (“BYOD”) policies. Section 8 of CASL prohibits a person from installing or “causing to be installed”, in the course of commercial activity, a computer…
Alberta Extends Important Pension Reform Deadlines
As we previously reported, Alberta’s new Employment Pension Plans Act (the “EPPA”) and the accompanying Employment Pension Plans Regulation (“EPPA Regulations”) came into force on September 1, 2014. The new EPPA and the EPPA Regulations completely overhauled the existing pension legislation in Alberta, requiring significant alterations to pension plan terms and administrative practices of pension…
Alberta Amends Deadlines Relating to EPPA Reforms
On December 18, 2014, the Alberta government implemented a number of amendments to its Employment Pension Plans Regulation (“EPPA Regulations”), which came into force on September 1, 2014. Among other matters, the amendments provide the following: Extended Deadline – File EPPA Plan Amendments by June 30, 2015. Pension plans registered in Alberta and plans registered elsewhere…
Update on Ontario ORPP and PRPP Legislation
On December 8, 2014 the Ontario government introduced Bill 56, the Ontario Retirement Pension Plan Act, 2014 proposed legislation intended to institute the new Ontario Retirement Pension Plan (“ORPP”). That same day, the government also introduced Bill 57, the Pooled Registered Pension Plans Act, 2014, legislation that will, if passed, provide the legal framework for…
Ontario Releases ORPP Consultation Paper
On December 17, 2014, the Ontario government released a consultation paper inviting feedback on key design details and essential components of the Ontario Retirement Pension Plan (“ORPP”), including: defining a “comparable workplace pension plan,” to clarify membership in the ORPP; a minimum earnings threshold below which low-income workers would be exempt from contributions; and retirement…
Maintaining a Workplace Free of Sexual Harassment
Over the past several months, the issue of workplace sexual harassment has been in the spotlight and the subject of considerable discussion. In response to recent media attention, the Ontario Human Rights Commission recently issued a statement reiterating the legal duty of employers to prevent sexual harassment and to respond to any complaints in the…
BPS Compensation and Accountability Legislation Receives Royal Assent
On December 11, 2014, Bill 8, the Public Sector and MPP Accountability and Transparency Act, 2014 (formerly Bill 179), received Royal Assent, as amended by the Standing Committe on General Government. Highlights of the Committee amendments and the impact of the legislation on affected organizations is now available in our FTR Now, “BPS Accountability Legislation Passes…
Wage Loss Replacement Plans: Canada Revenue Agency Updates Tax Withholding Requirements
Effective January 1, 2015, the Canada Revenue Agency (“CRA”) is changing the tax withholding requirements for benefits paid under a “wage loss replacement plan” (“WLRP”). The CRA will now require the withholding of income tax from benefit payments under a WLRP, even if the benefits are not subject to Canada Pension Plan (“CPP”) contributions or…