Ontario Announces Intention to Add Nurses as First Responders for Purpose of WSIB PTSD Presumption

On December 6, 2017, the Ontario Ministry of Labour announced that it intends to add nurses who provide direct patient care to the list of “first responders” who benefit from a presumption of work-relatedness if they develop post-traumatic stress disorder (PTSD). The change is aimed at expediting front-line nurses’ access to benefits and timely treatment…

The (Funding) Future is Here: Ontario Releases Pension Funding Reform Details

On December 14, 2017, the Ontario government published the long-awaited details to support the proposed reforms to funding rules for Ontario pension plans. The proposed regulations describe the amendments to the Pension Benefits Act Regulations that will, among other things: Alter solvency funding obligations, by reducing the solvency deficiency required to be funded (such that…

Quebec Proposes to Mirror CPP Enhancements

On November 2, 2017, the Quebec government introduced Bill 149, An Act to enhance the Québec Pension Plan and to amend various retirement-related legislative provisions. Among other things, Bill 149 will enhance the Quebec Pension Plan (QPP), in a manner similar to the forthcoming enhancements to the Canada Pension Plan (CPP) outlined in our FTR…

Ontario Proposes Regulatory Amendment Under ESA Permitting PRPP Differentiation Based on Age

On October 23, 2017, the Ontario government published a proposed draft amendment to O. Reg. 286/01 made under the Employment Standards Act, 2000 (ESA) to create a new exemption for pooled registered pension plans (PRPPs) with respect to age-based differentiation in certain circumstances. Currently, the ESA prohibits employers from providing a pension plan that treats employees,…

Ontario School Boards to Implement Care Plans for Students with Prevalent Medical Needs

On October 24, 2017, the Ontario government released a draft policy aimed at supporting students with prevalent medical conditions. Policy PPM 161- Supporting Children and Students with Prevalent Medical Conditions (Anaphylaxis, Asthma, Diabetes, and/or Epilepsy) in Schools, to be finalized in Winter 2018, will require school boards across Ontario to have individualized care plans in…

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…

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…