Skip to Content

All

Working and Doing Business in Canada: Tax Tips for Immigration Law Practitioners

Jurisdiction: - All - United States
Sector: - All

I attended a presentation yesterday on "Working and Doing Business in Canada: Tax Tips for Immigration Law Practitioners". It was presented by Nupur Rishi - Senior Manager - PwC Law, Global Mobility Services.

Nupar spoke about the personal, payroll and corporate tax considerations that employers must be aware of before sending employees to Canada on work assignments and, as part of this, the misunderstood "183 day" rule.

Top 10 Employment Law Cases of 2016

Naomi E. Calla, a lawyer at Borden Ladner Gervais, has written an article on the Top 10 Employment Law Cases of 2016. The cases and her brief summaries are:  read more »

BC's new pension standards legislation will come into force on September 30, 2015, announces government

Topics: - News Releases - Pensions
Jurisdiction: - British Columbia
Sector: - All

The BC Ministry of Finance issued the following news release on May 13, 2015 regarding the province's new pension standards legislation:

The Province's new Pension Benefits Standards Act (PBSA), which accommodates alternative pension plan designs and improves plan governance, comes into force on Sept. 30, 2015, Finance Minister Michael de Jong has announced.

The new legislation modernizes the existing policy and regulatory framework for B.C.'s occupational pension plans by replacing the current legislation. It has been largely harmonized with Alberta legislation to streamline the operation of pension plans with members in both provinces.

Key benefits of the PBSA include greater access to financial hardship unlocking, enabling the establishment of target benefit plans, and enhanced disclosure and governance of pension plans.  read more »

BC to start indexing minimum wage to provincial Consumer Price Index

Jurisdiction: - British Columbia

The BC Government issued the following news release on March 12, 2015:

The B.C. government is indexing increases in the general minimum hourly wage and liquor server wage to B.C.'s Consumer Price Index (CPI), Minister for Jobs, Tourism and Skills Training, and Minister Responsible for Labour, Shirley Bond announced today. 

The government is committed to reasonable and predictable yearly minimum wage increases linked to B.C. CPI. Going forward, from 2016 onward, the minimum wage will be determined using a formula calculated upon the percentage the B.C. Consumer Price Index (CPI) increased in the previous calendar year. In years where there is a negative CPI change, the minimum wage would stay the same.

In addition, this indexing formula is being applied to the period since the last minimum wage increase in 2012. Effective Sept. 15, 2015, the general minimum hourly wage will increase from $10.25 to $10.45 and the liquor server wage from $9.00 to $9.20 per hour.  read more »

"Taxation of employment law damages"

Jurisdiction: - All
Sector: - All

The law firm of McMillan has pubished a useful Factsheet addressing how employment law damages are characterized and taxed. The Factsheet can be found here: "Taxation of employment law damages".