The Ontario government has tabled legislation to increase the exemption for the Employer Health Tax starting January 1, 2014.
Ontario’s Human Rights Tribunal adjudicators are hardly infallible, as the Divisional Court recently demonstrated by finding the tribunal lacked justification for its 2012 decision that an employer had discriminated against an employee who suffered depression and had faced regular harassment.
Legislation in Ontario does not specify what constitutes an employer-employee relationship, but the courts have treated the issue extensively. The Ministry of Finance recently updated its guidance document on employer-employee relationships with respect to the employer health tax.
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