Over the last several decades, staffing companies have become an important part of our economy. They provide employers across multiple sectors with experienced and trained workers, as and when needed. This is…
Over the last decade, there has been a rise in the number of workers with a second job (often referred to as a side hustle or side job). Now with inflation, even…
As of Friday June 23, 2023, the Competition Act of Canada has been amended to prohibit employers from entering into non-poaching agreements and wage-fixing agreements with their competitors. As such, it is now a…
Under the Income Tax Act and the Excise Tax Act, the CRA has a wide variety of options to collect unpaid taxes from any tax debtor. One of those options is to issue a Requirement to…
For most industries in Canada, unionizing efforts are apparent to the employer and unionization only occurs after all relevant workers have had a chance to vote on whether they want to be…
In recent years, the CRA has engaged in targeted audits, assessing health care staffing companies in regards to alleged unremitted GST/HST. These staffing companies have historically not billed or collected GST/HST, based…
Beginning January 1, 2023, the Business Corporations Act, R.S.O. 1990, c. B.16 (“OBCA”) requires all private Ontario corporations to prepare and maintain a Register of Individuals with Significant Control (hereafter the “Register”). The Test for…
An employment agreement is arguably the most important document that an employer can have in place. The agreement can define and limit numerous employer obligations (e.g. overtime pay obligations) and can establish employee obligations…
In a tax dispute before the Tax Court of Canada, taxpayers may mistakenly assume the Minister is limited to the grounds for the (re)assessment raised at the time of the (re)assessment. However,…
All Canadian employers are legally required to track their employees’ hours of work. In particular, each jurisdiction has employment legislation that confirms the requirement for employers to track hours of work. Even…
The GST/HST new housing rebate (the “New Housing Rebate”) allows individuals to recover some of the GST or the federal portion of the HST paid, in regards to a new or substantially…
There is currently a fair amount of speculation about whether a recession is coming in 2023. Based on certain industries and sectors in Canada, it certainly appears there may already be a…