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Supplemental Pension Plans Secured with a Letter of Credit may Soon Receive Much Anticipated Refundable

On November 30, 2023, the federal government introduced Bill C-59, Fall Economic Statement Implementation Act, 2023 Bill C-59, which included proposed amendments to the Income Tax Act Canada ITA to implement changes respecting the treatment of retirement compensation arrangements RCAs that had previously been announced as part of the 2023 Federal Budget. ....

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More Legislative Changes on the Horizon for Ontario Employers

On November 14, 2023, the Ontario government tabled Bill 149, Working for Workers Four Act, 2023 Bill 149 which, as of the date of this blog, has been referred to the Standing Committee on Social Policy. If implemented as it is currently drafted, Bill 149 would introduce several changes to Ontario s Employment Standards Act, 2000 ESA and other employment-related legislation in Ontario. ....

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Changes to Ontario's Employment-Related Legislation Have Arrived

As you may have heard or read in our earlier blog, More Changes to Ontario s Employment-Related Legislation Are on the Horizon, the Ontario government introduced Bill 79, Working for Workers Act, 2023 in late March 2023. On October 26, 2023, Bill 79 received Royal Assent, introducing changes to Ontario s Employment Standards Act, 2000 ESA and other employment-related legislation in Ontario. Below is an overview of certain of the more material changes that came into force under Bill 79 on October 26, 2023 and which provincially-regulated employers in Ontario will need to be mindful of moving forward. ....

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Correcting Contribution Errors in Respect of Defined Contribution Pension Plans—New Rules Now in Force

On June 22, 2023, Bill C-47 received royal assent, implementing a variety of amendments to the Income Tax Act Canada ITA and its regulations ITA Regulations tabled as part of the 2023 Federal Budget. ....

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More Changes to Ontario's Employment-Related Legislation Are on the Horizon

On March 20, 2023, the Ontario government introduced Bill 79, Working for Workers Act, 2023, which, if passed, will introduce changes to Ontario s Employment Standards Act, 2000 and other employment-related legislation in Ontario. ....

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