BILL S-222 An Act to amend the Income Tax Act (use of resources), which was introduced on February 8, 2020, is discussed in this four-part post.
reasonable person test
Recently a bill was proposed in the Senate –BILL S-222 An Act to amend the Income Tax Act (use of resources), which will eliminate the “own activities” requirement of charities and change the rules for Canadian charities working with non-charities, both in Canada and abroad.
It has always been clear in Ontario law that employers cannot unilaterally alter the most important aspects of the employment contract – compensation, location of work, hours of work – without the employee’s consent or providing adequate advance notice of the change. If it does, it may lead to a claim of constructive dismissal. But what if the change imposed in the contract is not as important as some of these? How can the employee respond to a change in his position that he perceives to be a demotion, even if the title remains the same.