Non-cash long-service award and cash donation
Will an employee realize a taxable benefit by forgoing a non-cash gift valued over $500 to which he or she is otherwise entitled, and directs the employer to make a cash gift of a specified amount to a specified registered charity? (In PDF)
Privacy class action to proceed
Canada will see its first class action lawsuit based on the new tort of invading another’s privacy, after a Bank of Nova Scotia employee leaked customers’ personal information to his girlfriend for personal gain.
Updated CPP regulations clarify ‘substantially gainful’ employment
Effective May 29, 2014, the Canada Pension Plan Regulations include a definition of “substantially gainful” occupation, one of the factors relevant to determining when a person is deemed disabled for disability pension purposes.
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