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Income Tax Act

Bill to enhance the Canada Pension Plan introduced

On October 6, 2016, the federal government introduced Bill C-26, An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act to enhance the Canada Pension Plan (CPP), Canada’s government provided pension plan.

 

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Three popular articles this week on HRinfodesk

The three popular articles this week on HRinfodesk deal with: The introduction of Bill C-26 to enhance CPP; head injuries and the related consequences of an employee not reporting such injury as soon as it happens; and a case that addresses workplace investigations and the violation of procedural fairness.

 

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Three popular articles this week on HRinfodesk

The three popular articles this week on HRinfodesk deal with: The Federal government`s introduction of legislation for a stronger Canada Pension Plan and a more secure retirement for Canadians; a case where the Ontario Labour Relations Board had to decide whether a worker was an employee, and not an independent contractor, as under the Employment Standards Act, 2000; employer compensation budgets for 2017.

 

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Three popular articles this week on HRinfodesk

The three popular articles this week on HRinfodesk deal with: A case where an employee was awarded $25,000 in damages because the employment contract contained a termination clause that could not be enforced; a case that addresses whether an employer, in a safety sensitive workplace, can require an employee to undergo a post-incident breathalyzer alcohol test and a urine drug test after a workplace incident; and a CRA document that addresses, where a payment received for work-related travel expenses exceeds the costs incurred, is the excess amount included in income under the Income Tax Act?

 

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Federal budget 2016 at a glance: HR and payroll perspective

On March 22, 2016, the new Liberal Government’s first federal budget, “Growing the Middle Class,” was tabled in the House of Commons. Budget 2016 focuses on growing the economy, creating jobs, and strengthening the middle class. Of interest to employers and payroll professionals…

 

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What’s new in Canadian payroll for 2016?

This year there are big changes to income tax thresholds in Alberta and federally (in force January 1, 2016), new source deduction remittance rules, increased minimum wages, a reduced TFSA limit, updated record of employment requirements and other important changes for 2016…

 

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Medical marijuana acceptable medical expense

Canada legalizes marijuana

The Canadian Medical Cannabis Industry Association (CMCIA) announced that the Canada Revenue Agency, in a letter dated August 24, 2015, officially confirmed that medical cannabis purchased by an individual from a licensed producer under Health Canada’s Marihuana for Medical Purposes Regulations (MMPR) would be an allowable medical expense under the Income Tax Act.

 

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Three popular articles this week on HRinfodesk

Three popular articles this week on HRinfodesk deal with the first international standard on cloud services and personal information protection; age discrimination; and, unfunded LTD plan payment.

 

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Three popular articles this week on HRinfodesk

Three popular articles this week on HRinfodesk deal with reasonable notice of termination and the definition of salary or wages under the Income Tax Act.

 

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Three popular articles this week on HRinfodesk

Three popular articles this week on HRinfodesk deal with retiring allowance and vesting of pension benefits; after-acquired cause to justify termination; and workplace drug test.

 

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Three of the most popular articles this week on HRinfodesk

Three of the most popular articles this week on HRinfodesk deal with allowable claim for meals; an employer’s workplace investigation; and how the court dealt with an employee’s criminal sentence.

 

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Most-viewed articles this week on HRinfodesk

The three most viewed articles on HRinfodesk this week deal with a company that was the author of its own misfortune when insisting on treating an employee as independent contractor; claims of working notice and constructive dismissal; and the reform of the temporary foreign worker program.

 

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Allocation of settlement funds in wrongful dismissal – between taxable and tax exempt

Damages for wrongful dismissal are intended primarily to compensate the dismissed employee for income lost due to the dismissal. As such, the amount of such compensation, whether as a result of a settlement or a judgment by the court is, prima facie, taxable.

 

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Most-viewed articles this week on HRinfodesk

The three most viewed articles in this week’s HRinfodesk newsletter deal with the new EI benefit for parents with critically ill children, constructive dismissal and benefits for workers who work past 65 years of age…

 

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