First Reference Talks

Discussions on Human Resources, Employment Law, Payroll and Internal Controls

Human Resources

By | 3 Minutes Read

Cultural shifts on sexual harassment redefine “the line” for acceptable behavior

The recent media attention on sexual harassment in the workplace, arising from #MeToo and the publicity surrounding allegations of wrongdoing by powerful celebrities and executives, has resulted in a quantum boost for awareness of the issues.

By | 4 Minutes Read

The non-competition clause – Drafting and cautionary notes

A non-competition clause (or non-compete clause) is a passage in an employment contract which purports to prohibit employees from working for another employer or starting their own business which competes with their employer during and after employment.

By | 3 Minutes Read

Directors' liability for source deductions

An issue came up when a CRA auditor queried CRA rulings. She had a file where she intended to assess the directors of a not-for-profit corporation for its failure to remit trust funds. The directors had retained legal counsel, who was of the view that directors’ liability does not apply to directors of a not-for-profit corporation.

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Established in 1995, First Reference provides organizations with practical and authoritative resources to help ensure compliance with constantly changing Canadian legislation and best practice

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