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…

New Pension Asset Transfer, Public Sector Solvency Funding Regulations

On December  14, 2013, the Ontario government published the following regulations under the Pension Benefits Act (the “Act”): O. Reg. 308/13 (Asset Transfers Under Section 80.1 of the Act), providing a supporting asset transfer framework for certain prescribed plans under paragraph 2 of subsection 80.1 (2) of the Act (transition, transfers upon the sale of…

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’…

Mandatory OHSA Safety Awareness Training for Workers, Supervisors

On November 14, 2013, the Ontario government filed O. Reg. 297/13 (Occupational Health and Safety Awareness Training) under the Occupational Health and Safety Act, providing for mandatory occupational health and safety training for workers and supervisors, subject to certain exemptions. The regulation revokes O. Reg. 780/94 (Training Programs).  Section 5 of the regulation (Certification Training),…

Education Act Regulations Amended

On October 28, 2013, the Ontario government filed amendments to regulations under the Education Act. O. Reg. 289/13 (Full Day Junior Kindergarten And Kindergarten) amends section 0.1 of O. Reg. 224/10 by (1) inserting a new section that provides that the obligations under the regulation with respect to a school terminate upon the closure of…

New Education Act Regulatory Amendments Filed (Sick Leave Credits, Gratuities)

On October 10, 2013, the Ontario government filed O. Reg. 275/13 (Sick Leave Credits and Sick Leave Credit Gratuities), amending O. Reg. 1/13 (Sick Leave Credits and Sick Leave Credit Gratuities). Notably, the new amendments revoke the “sunset clause” previously contained in section 5 of O. Reg. 1/13, which had provided for an automatic revocation…

Nursing Act Amendment Comes into Force January, 2014

Effective January 1, 2014, section 4.5 of the Nursing Act, 1991 will come into force, adding “dispensing a drug” to the list of authorized acts a member, other than a member described in section 5.1 of the Act (“certain authorized nurses”), is conditionally authorized to perform in the course of engaging in the practice of…

Regulatory Amendments made under Immunization of School Pupils Act

On September 18, 2013, two regulations were filed under the Immunization of School Pupils Act (“Act”). O. Reg. 260/13 amends Regulation 645 of R.R.O. 1990 (General). It includes, among other things, a requirement that schools provide reports containing records for each pupil in the school to the medical officer of health for the health unit…