Publication Name: FTR Now

Scholarships for Adult Children – Not a Taxable Employee Benefit

· 7 min read

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…

Supreme Court of Canada Issues Landmark Judicial Review Decision

· 12 min read

On March 7th, the Supreme Court of Canada issued a very significant administrative law decision, Dunsmuir v. New Brunswick, 2008 SCC 9 (CanLII), in which it has addressed the thorny issue of how to determine the standard of review in a judicial review application. The decision also significantly reforms the law relating to the dismissal…

Employment Standards Update

· 3 min read

Employers should take note of some recent developments under Ontario’s Employment Standards Act, 2000. RENEWAL OF EXCESS HOURS APPROVALS For employers who have in place an excess hours agreement that was approved for a three-year term by the Director of Employment Standards in the spring of 2005, the time has come to apply for a…

OMERS Supplemental Benefits: Bargaining Issues & Strategies for the Emergency Services Sector

· 8 min read

With the passage of the Ontario Municipal Employees Retirement System Act, 2006 (“OMERS Act 2006”), police [1], firefighters [2] and paramedics [3] are now able to bargain additional OMERS pension benefits, called “supplemental benefits”. This ability to bargain supplemental benefits will have a dramatic impact on local labour relations and related costs. The OMERS Act…

Federal Budget 2008

· 10 min read

IN THIS ISSUE: Tax-Assisted Savings and Retirement Initiatives Tax-Free Savings Accounts Life Income Funds (LIF) Registered Education Savings Plans (RESP) Registered Disability Savings Program (RDSP) Guaranteed Income Supplement (GIS) Employment Insurance Reform Benefits Motor Vehicle Expenses Medical Expense Tax Credit (METC) Application of GST/HST to Health Care Services and Products Continued Support for Common Securities…

E-Discovery News – Sedona Canada Principles Launched

· 5 min read

IN THIS ISSUE: The Context for Change What are the Sedona Canada Principles? The Principles The Sedona Canada Working Group has launched its authoritative guide to electronic discovery in Canada. The Principles should play an important role in advancing electronic discovery practice in Canada. THE CONTEXT FOR CHANGE The increasing cost of litigation and preserving…

New Job-Protected Leave for Military Reservists

· 4 min read

In this issue: Background A New Job-Protected Leave Employee Obligations Employer Obligations On December 3, 2007, the Ontario government introduced and passed Bill 2, the Fairness for Military Families Act (Employment Standards and Health Insurance), 2007. In part, this legislation amends the Employment Standards Act, 2000 (the “ESA”) to create a new job-protected leave for…

Ontario Election 2007: A New Public Holiday and More

· 5 min read

IN THIS ISSUE: A New Holiday Minimum Wage Changes Uploading of Social Service Costs School Boards Business The Health Platform On October 11th, the Ontario Liberal Party won the provincial election, and will enjoy a majority government led once again by Premier Dalton McGuinty. While much of the media coverage of the election campaign focused…

Supreme Court Extends Constitutional Protection to Collective Bargaining Process

· 19 min read

IN THIS ISSUE: Introduction The Factual Context: The Health and Social Services Delivery Improvement Act Collective Bargaining Protected by the Charter The Test for “Substantial Interference” The Majority’s Conclusions Justice Deschamps’ Partial Dissent Concluding Comments INTRODUCTION On June 8, 2007, the Supreme Court of Canada issued a ground-breaking decision in Health Services and Support –…