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…
While the most critical document in an employment relationship is the written employment agreement, the second most critical document is the employee handbook. It fulfills multiple legal obligations and can also be…
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…
When an employee goes to your competition or becomes your competition, the consequences can be financially significant. Conversely, you might be on the other side – looking to hire a star employee…
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,…
Each year, there are amendments to legislation, arbitration decisions, and case law that impact your obligations, rights, and powers as a unionized employer. In this webinar, we review a sampling of key…
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…
