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Employment Insurance

Part-time babysitter was self-employed contractor, not employee, EI and CPP assessments overturned

In Iarutina v. M.N.R., 2011 TCC 114, the Tax Court of Canada ruled that a part-time babysitter was a self-employed contractor, not an employee, and thus the Employment Insurance (EI) and Canada Pension Plan ("CPP") assessments made against the alleged employer should be "vacated" or overturned.

Notably, the court took the intentions of the parties into consideration in making this determination, stating:  read more »

EI premiums for 2011 will be limited to 5 cents per $100 of insurable earnings, and 10 cents for subsequent years

The federal government announced today that Employment Insurance ("EI") premiums for 2011 will be limited to 5 cents per $100 of insurable earnings and 10 cents for subsequent years.

The government's new release further states:

The Canada Employment Insurance Financing Board (CEIFB) is required to
set the rate by November 14, 2010. Without today’s limit in place, the
CEIFB would have raised premiums by the full legislative limit of 15
cents. Under the new limit, the employee rate per $100 of insurable
earnings can rise to no higher than $1.78, starting January 1, 2011.
Employers contribute 1.4 times the employee’s premiums. The rate is
different in Quebec than in the rest of Canada because Quebec has
assumed responsibility for maternity and parental benefits.

667,400 people received regular Employment Insurance benefits in Canada in April 2010

Statistics Canada released the April 2010 employment insurance figures today, which include the following:  read more »

Canada gains 108,700 jobs in April; national unemployment rate decreases to 8.1%

The April employment numbers have been tabulated by Statistics Canada and reveal the following:  read more »

"Directors and Officers Liability in the Employment Context"

Jurisdiction: - Ontario

Lawyer George Waggott and student Mariam Al-Shikarchy, both at Lang Michener in Toronto, have written a paper on "Directors and Officers Liability in the Employment Context" (February 2010). The paper addresses the following topics:  read more »

Throne Speech promises benefits, leave for federally regulated employees who are victims of crime

Jurisdiction: - Canada/Federal

The federal government laid out its legislative agenda for the coming year in yesterday's Speech from the Throne. Of interest is the following promise directed at victims of crime:

Our Government will also offer tangible support to innocent victims of crime and their families. It will give families of murder victims access to special benefits under Employment Insurance. It will introduce legislation to give employees of federally regulated industries the right to unpaid leave if they or members of their families are victimized by crime. And our Government will introduce legislation to make the victim surcharge mandatory, to better fund victim services.  read more »

Only 464 self-employed have registered for employment insurance benefits during first 23 days coverage available

Only 464 self-employed individuals have registered for employment insurance benefits during the first 23 days that expanded coverage has been offered. This figure is found in Don Cayo's column in today's Vancouver Sun. Cayo attributes the slow take up so far among the self-employed to two factors:

  1. no sense of urgency. However, as Cayo notes, the federal government is offering a significant incentive to those who register by March 31, 2010: an eight-month wait before benefits can first be claimed, instead of 12 months; and
  2. lack of awareness of the program.

I have written previously about this expanded coverage in posts here and here.

Only 1 in 5 Canadian employers offer "top up" payments to employees on maternity/parental leave

Only 1 in 5 Canadian employers offered "top up" or supplemental payments to employees on maternity/parental leave in 2008, according to a new Statisics Canada article ("Employer top-ups"). Key findings from the study include:  read more »