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…
Tag: Legislative Initiative
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…
Do You Employ Lawyers in your Workplace? Law Society Implements New 2017 Requirements for Licensees
The Law Society of Ontario (LSO) is in the process of implementing the first of the recommendations adopted in its 2016 Report, Working Together for Change: Strategies for Addressing Issues of Systemic Racism in the Legal Profession, which will require lawyers licensed by the LSO to take action before the end of 2017. Specifically, before…
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…
SJTO Launches New HRTO Pilot Project for Children and Youth Cases
Earlier this summer, the Child and Youth Division of the Social Justice Tribunals of Ontario (SJTO) launched a pilot project to stream child and youth cases from the Human Rights Tribunal of Ontario (HRTO), and to provide access to specialized panels of adjudicators and mediators with expertise in child and youth issues and an understanding…
Ontario to Introduce Significant Amendments to Employment and Labour Laws
On May 30, 2017, the Ontario government announced its intention to introduce The Fair Workplaces, Better Jobs Act, 2017 (Act), omnibus legislation proposing a series of broad ranging, significant amendments to Ontario’s Employment Standards Act, 2000 and Labour Relations Act, 1995. According to the government’s announcement, the Act will contain a package of proposed legislative…