Cross Border Employment
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.
Jean-Philippe Couture, a lawyer in the Borden Ladner Gervais (BLG) office in Calgary, has written an article entitled, "Canadian Tax Implications Of Hiring U.S. Contractors To Perform Work In Canada".
The article was published in BLG's Fall 2011 Labour and Employment Law News newsletter.
ONCA allows appeal, grants declaration that restrictive covenant is unreasonable and therefore unenforceable
In Mason v. Chem-Trend Limited Partnership, 2011 ONCA 344, the Ontario Court of appeal overturned the application judge's decision and ruled that the following restrictive covenant was unreasonable and therefore unenforceable against a 17 year technical salesperson whose employment was terminated for just cause:
I agree that if my employment is terminated for any reason by me or by the Company, I will not, for a period of one year following the termination, directly or indirectly, for my own account or as an employee or agent of any business entity, engage in any business or activity in competition with the Company by providing services or products to, or soliciting business from, any business entity which was a customer of the Company during the period in which I was an employee of the Company, or take any action that will cause the termination of the business relationship between the Company and any customer, or solicit for employment any person employed by the Company.
Today marks the publication of what is being called Canada's first whitepaper to address telworking.
The paper - "WORKshift Canada: the bottom line on telework" - was prepared by Calgary Economic Development, in collaboration with the Telework Research Network.
"Avoiding Employment Pitfalls In Inter-Jurisdictional Hirings and Transfers" is the title of a paper written by Amanda J. Hunter, a lawyer at Hicks Morley Hamilton Stewart Storie LLP in Ontario.
The paper was prepared for 18th Annual Immigration Law Summit held in Toronto on November 24, 2010.
The paper's Introduction states:
Transferring an employee to or from Canada, or hiring an employee from outside of Canada can be a complicated process. In addition to resolving any immigration issues, employers need to turn their minds to contractual employment issues.
The following paper is a checklist of "things to think about" when presenting an offer of transfer or an offer of employment to an individual located outside of Canada.
"Employees Working in Foreign Countries: Personnel Concerns and Other Issues Relating to Expatriates"
Paul Drager, a lawyer at Macleod Dixon, wrote "Employees Working in Foreign Countries: Personnel Concerns and Other Issues Relating to Expatriates" in 1999.
The paper deserves a fresh bookmark, however, because it appears to be one of the only resources available for lawyers as far as the to be alert to in relation to employees being posted to foreign countries.
The specific issues covered are: read more »