Canada

News & Analysis as of

ALERT: Federal Government Announces Compensation for Employers of Reservists

On November 25, 2014 the Minister of National Defence, the Honourable Rob Nicholson, P.C., Q.C., announced a new Government of Canada program which will provide financial support to employers of Canadian Armed Forces...more

Copyright in House Plans

A couple, the Ecklunds, approached Oakcraft Homes, a custom home-builder. Based on their discussions, Oakcraft prepared a house plan and gave a copy of the plan to the Ecklunds. The couple later took that plan to a rival home...more

Canada’s Anti-Spam Law (CASL) applies to Software January 15

Earlier this year we told you that Canada’s Anti-Spam Law (CASL) is not just for Canadians. CASL is also not just about “spam”. Effective January 15, 2015, CASL applies to the installation of “computer programs” –...more

Commercial Contracts Include an Implied Duty of Good Faith

There has long been an implied duty that an employer must act in good faith when terminating employment contracts. Until now, such a duty was not necessarily implied in other commercial contracts. However, all companies...more

Carrying on Business & Extra-Provincial Registration

All Canadian businesses that are incorporated whether federally or provincially must complete an extra-provincial registration if they “carry on business” in a province other than the jurisdiction of incorporation. This means...more

GST/HST Joint-Venture Elections and Nominee Corporations

Joint-ventures (JVs) with nominee corporations or bare trustees that have been elected to account for the GST/HST of the JV should be aware of the period of CRA administrative tolerance expiring on January 1, 2015. This...more

Canada Announces Revised Corporate Social Responsibility Strategy for the Extractive Sector

Map of Canada in Canadian flag colorsIn November, the Government of Canada announced a revised Corporate Social Responsibility (“CSR”) strategy for the extractive sector. Building on Canada’s plan for Responsible Resource...more

Canada Imposes New Trade Restrictions on Russia’s Oil Exploration and Extraction Sector

On Friday, December 19, 2014, the Government of Canada announced amendments to the Special Economic Measures (Russia) Regulations to impose product-specific restrictions on the supply of certain goods to Russia’s oil sector,...more

PIPA Update - December 2014

As previously reported in Workwise, on November 15, 2013, the Alberta Personal Information Protection Act (the “Act”), was declared invalid on constitutional grounds by the Supreme Court of Canada (the “SCC”) in the case of...more

Bayens v Kinross Gold Corporation – Misrepresentation Claims in Securities Class Actions

Ontario's statutory regime for secondary market liability came into effect in 2006 as a result of amendments to the Securities Act (Ontario) (the OSA), creating a statutory cause of action for deficient market disclosure....more

Persistent mockery, intimidation of supervisor was “juvenile and unworthy of a 12 year old”, warranted 6-month suspension of...

An employee’s persistent mockery and intimidating conduct towards a supervisor warranted a 6-month suspension, an arbitrator has held. The employee’s conduct included the following...more

IRS Simplifies Tax Reporting for Individuals With Canadian Retirement Plans

Under Article XVIII(7) of the United States-Canada Tax Treaty, a U.S. citizen or resident may elect to defer U.S. income taxation on income accruing under a Canadian registered retirement savings plan (RRSP) or registered...more

Bill 18: Stronger Workplaces For A Stronger Economy Act, 2014

The Stronger Workplaces for a Stronger Economy Act, 2014 ("Bill 18") which received royal assent from the Ontario Legislature on November 20, 2014 will amend five employment law statutes, specifically the Employment Standards...more

FCA Dismisses Lord Black’s Tax Appeal

Earlier this year, in Black v. HMQ (2014 TCC 12), Lord Conrad Black unsuccessfully argued in the Tax Court of Canada that, due to his U.K. residency status, he should not be subject to Canadian tax on certain income and...more

More news on the ORPP

On December 18th, 2014, the Ontario government released its consultation paper on the new Ontario Retirement Pension Plan (ORPP). What’s important to note is that the government’s “preferred approach” is to impose the...more

GST/HST Closely Related Entities Election – New Filing Requirements

If you are planning on adding a closely related GST group election in the new year (CRA Form GST25), you will now need to file it with the CRA. Further, any pre-2015 elections will also have to be filed before the end of...more

Benefits of P3 Model – Rebuttal of Ontario Auditor General’s Report

On December 9, 2014, Ontario’s Auditor General released her 2014 Annual Report, sharply criticizing Ontario’s Alternative Financing and Procurement (AFP or P3) program and suggesting a return to using the traditional method...more

Alberta Pensions – What’s Next?

The recent overhaul of Alberta’s Employment Pension Plans Act (EPPA) and Employment Pension Plans Regulation (EPPR) effective September 1, 2014, has resulted in amendments being required to Alberta-registered pension plans,...more

Directors Need to Meet High Standard to Avoid Liability

The Tax Court of Canada again confirmed that directors of corporations will have a high burden to meet to establish a due diligence defence and avoid liability for unremitted source deductions....more

Update: TCC and FCA Appointments

Tax Court of Canada - Associate Chief Justice Eugene Rossiter has been appointed as the next Chief Justice of the Tax Court of Canada. Justice Rossiter replaces current Chief Justice Gerald Rip, who has elected to...more

Amendments to British Columbia Gaming Control Act – Suspension and Cancellation of Gaming Registrations

In October, the Government of British Columbia introduced Bill 4, Miscellaneous Statutes Amendment Act (No. 2), 2014 (“Bill 4”). Bill 4 amends a number of statutes, including section 69 of the Gaming Control Act of that...more

Total fines now $1.24 million in Christmas Eve fatalities after swing stage company and director fined

The total of safety fines paid for the December 24, 2009 swing stage collapse fatalities is now $1,240,000 after Swing N Scaff Inc., the company that supplied the swing stage platform (a suspended work platform), was fined...more

Court Considers Unreasonably Withholding Consent under CAPL Operating Procedure in Precedent-Setting Decision

In IFP Technologies (Canada) v Encana Midstream and Marketing, 2014 ABQB 470, the Court clarified for the first time the circumstances in which a party that waives its right of first refusal under Article 24 of the 1990 CAPL...more

Increased Use of Summary Disposition in the Federal Court: An Efficient and Cost-Effective Tool to Resolve Trademark Cases

For many years, summary disposition was essentially unavailable in intellectual property cases in the Federal Court of Canada, unless a claim or defence was plainly devoid of merit. For some parties, this presented a...more

Supreme Court to Clarify the Liability of Canadian Corporations for Acts of their Foreign Affiliates

The Supreme Court of Canada today heard argument in a case that will clarify whether a judgment obtained in a foreign country against a foreign corporate entity can be enforced in Canada against a Canadian affiliate of that...more

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