Insights and updates on human resources, employment law, payroll, internal controls and compliance strategies.
Effective, April 1, 2023, with full implementation by January 2029, the eligibility age for Old Age Security (OAS) is increasing to age 67 from 65 to reflect the reality that Canadians are living longer and healthier lives, and intending to keep working and delay retirement. In line with the increase in age of OAS/GIS eligibility, the ages at which the allowance and the allowance for the survivor are provided will also gradually increase from 60–64 today to 62–66, starting in April 2023.
Marie-Yosie Saint-Cyr, LL.B. Managing Editor
A while back, I wrote about how mandatory training in ergonomics would be an effective way of preventing workplace injuries (musculoskeletal injuries/disorders and repetitive strain injuries), reducing absenteeism, increasing productivity and improving morale in the workplace. Have my opinions changed?
Christina Catenacci, BA, LLB, LLM, PhD
When an employer seeks to rely on a breach of policy in disciplining an employee, the employer must prove that it clearly communicated the policy to the employee in question and has enforced the policy consistently. The importance of such communication in enforcement of workplace policies was demonstrated in Lambe v. Irving Oil Ltd.
Marie-Yosie Saint-Cyr, LL.B. Managing Editor
I just read a case coming out of the Tax Court of Canada that confirmed an intern working for a charitable organization was not an “employee”; rather, she was a scholarship recipient. Therefore, the organization didn’t have to make any source deductions such as CPP and EI on behalf of the intern.
Christina Catenacci, BA, LLB, LLM, PhD
I read a case recently that clearly illustrates why employers should ensure that interview questions are related to the actual job responsibilities required for a job, and to remember to make and keep for a reasonable period of time interview notes that include the reasons for hiring (and not hiring) candidates.
Christina Catenacci, BA, LLB, LLM, PhD
Employee benefits are subject to provincial sales in both Ontario and Québec, at 8 and 9 percent respectively. These sales taxes only apply to coverage provided through group plans so, for example, term life insurance provided to just one individual is not subject to tax. These taxes are separate from the normal HST, GST or QST that apply in these provinces. These taxes apply to both employee and employer payments of premiums for the coverage or benefits supplied.
Alan McEwen
‘Tis the season for us to put away the lawn furniture and take apart the garden. The sunlight hours are decreasing and the plants around the house are turning brown. We are now faced with leaves on the ground, colder, damper weather, and soon, Christmas commercials. As we take out our winter coats and snow shovels, it is important to remember that this is the time that Seasonal Affective Disorder (SAD) can hit employees. What can employers do?
Christina Catenacci, BA, LLB, LLM, PhD
We set up a Supplemental Unemployment Benefit (SUB) plan in the last year (also known as a top-up plan). How do I report the payments our employees received under the plan in 2011? Before answering this question, let’s clarify a couple of terms…
Alan McEwen
Why I was compelled to watch the television show Pan Am? To see if they would accurately portray the workplace culture of the 1960’s, which I have heard about and find very intriguing. In addition, with the recent Air Canada labour troubles on my mind, the show seemed a propos.
Marie-Yosie Saint-Cyr, LL.B. Managing Editor