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…

Federal Government Proposes Mandatory e-filing ITA Regulation Amendment

Further to a Budget 2009 initiative, on December 7, 2013, the federal government published proposed amendments to subsection 205.1(1) of the Income Tax Regulations. Regulations Amending the Income Tax Regulations (Mandatory Electronic Filing – Prescribed Information Returns) would expand mandatory electronic filing (“e-filing”) for prescribed information returns for the purpose of subsection 162(7.02) of the…

Federal Government Releases Final Anti-Spam (CASL) Regulations

On December 4, 2013, the federal government published final Electronic Commerce Protection Regulations (“final ECP Regulations”) under Canada’s Anti-spam Legislation (“CASL”). As previously reported, CASL enacts comprehensive anti-spam legislation relating to the sending of commercial electronic messages (“CEMs”). Earlier proposed regulations under CASL had been released for consultation in July, 2011, and again on January 5, 2013 with…

New Federal Graduated Late-Filing Penalty for Certain Employment-Related Tax Filings

On November 20, 2013, the federal government registered Regulations Amending the Income Tax Regulations (Late Filing Penalty – Prescribed Information Returns). The regulatory amendment relates to the government’s Budget 2009 and subsequent legislative initiative (via Budget Implementation Act, 2009 amendments) to provide for a “separate, less severe, graduated penalty that would be applicable where ‘prescribed’…

Federal Government Proposes Priority Hiring for Injured Veterans Act (C-11)

On November 7, 2013, the federal government introduced Bill C-11, the Priority Hiring for Injured Veterans Act. If passed, this legislation would amend the Public Service Employment Act to establish a priority appointment over all other persons for certain members of the Canadian Forces who are released for medical reasons attributable to service, and who…

Government Announces Three-Year EI Premium Freeze

On September 9, 2013, the federal Government announced that it would be cancelling its planned EI premium hike for 2014.  Instead, EI premiums will be frozen at the 2013 level of $1.88 per $100 of insurable earnings.  The Government also stated that the rate would not exceed $1.88 for 2015 or 2016. On the same date,…

Federal Budget Bill Receives Royal Assent

On June 10, 2013, Bill C-60, Economic Action Plan 2013 Act, No. 1, passed Third Reading in the House of Commons. On June 25, 2013 it passed Third Reading in the Senate and on June 26, 2013 it received Royal Assent. As previously reported, Bill C-60 is omnibus legislation which will give effect to certain…

Access to Information Act/Privacy Act Regulatory Amendments Update Schedules of Designated Investigative Bodies

On May 31, 2013, the federal government registered Regulations Amending the Access to Information Regulations made under the Access to Information Act. These Regulations amend Schedule I (Investigative Bodies) of the Access to Information Regulations to delete the names of investigative bodies that are no longer in existence and to replace the name of one…

Federal Budget Bill Referred to Committee

On May 7, 2013, Bill C-60, Economic Action Plan 2013 Act No. 1, passed Second Reading in the House of Commons and was ordered referred to the Standing Committee on Finance. As previously reported, Bill C-60 is omnibus legislation which, if passed, will give effect to certain initiatives contained in the Federal Budget 2013.