2018 EI Premium Rate, Maximum Insurable Earnings Set

The Canada Employment Insurance Commission (CEIC) has set the 2018 Employment Insurance (EI) premium rate at$1.66 per $100 of insurable earnings. This represents a 3 cent increase for employees over the 2017 rate, and 4 cents for employers who pay 1.4 times the employee rate. For Quebec residents covered under the Quebec Parental Insurance Plan,…

Employee Discounts: To Tax, or Not to Tax? That is Indeed the Question

The Canada Revenue Agency (CRA)’s recently revised position on employee discounts is attracting significant media coverage. In 2016, the CRA published an updated technical document on “Benefits and Allowances Received from Employment” (Income Tax Folio S2-F3-C2*), which provides that employee discounts on merchandise for less than fair market value are considered taxable benefits under the…

WSIB Rate Framework Policy Consultation Extended

As we previously reported, the Workplace Safety and Insurance Board has launched a public consultation on draft policies for the new Rate Framework, which will be implemented on January 1, 2020. The deadline for submissions on the Rate Framework Policy Consultation has been extended from October 13, 2017 to December 5, 2017. Submissions can be…

Ontario Tables Omnibus Healthcare Bill

On September 27, 2017, the Ontario government tabled Bill 160, Strengthening Quality and Accountability for Patients Act, 2017, omnibus legislation which addresses the delivery of healthcare services in Ontario. If passed, Bill 160 would create the following statutes: The Health Sector Payment Transparency Act, which would require disclosure of information about financial relationships within the…

Ontario Expands Access to Licensed Childcare in Schools

The Ontario government has announced that effective September 1, 2017, all publicly funded elementary schools serving students up to Grade 6 are required to provide before- and after-school programs for children aged 4-12 where there is a sufficient demand. The programs may be operated by a school board through a licensed childcare provider for children…

WSIB Schedule 1 Regulation Amended

On August 31, 2017, the Ontario government filed O. Reg. 348/17 amending O. Reg. 175/98 (General) made under the Workplace Safety and Insurance Act, 1997.  The regulation makes changes to certain industries in which Schedule 1 employers are liable to contribute to the Insurance Fund. Among other things, amendments to Class G – Construction: maintain…

WSIB Rate Framework Implementation Date Set for January 1, 2020

Further to O. Reg. 349/17 which amends O. Reg. 470/16 made under the Workplace Safety and Insurance Act, 1997, the new Workplace Safety and Insurance Board (WSIB) Rate Framework will be implemented on January 1, 2020, which is one year later than the initial targeted implementation date. As we previously reported, the Rate Framework will fundamentally change…

Proposed Data Breach Regulations Under PIPEDA Published

On September 2, 2017, the federal government published the proposed regulatory text of the Breach of Security Safeguards Regulations (Regulations) made under the Personal Information Protection and Electronic Documents Act (PIPEDA). Interested persons have been invited to make representations on the Regulations. As previously reported, amendments to the PIPEDA enacted by the Digital Privacy Act…