I share legal cases that I think may apply to our clients (small and mid-sized firms), or areas they should be aware of.  Many of these are the extremes (rather than norms) of what happens when termination go wrong, for example, and illustrate the risks employers may face.  This article is more employer friendly and I especially like the commentary  where they say… “These decisions represent a major win for employers in Ontario. There is a commonly held belief that terminating a short-service, advanced-aged employee without an enforceable termination clause is akin to setting oneself on fire, when taking into consideration the perceived risk associated with combination of these outlier factors.”

A recent pair of Ontario Superior Court decisions offered interesting insight on the determination of reasonable notice when faced with widely considered “outlier” factors. The two decisions,  Flack v. Whiteoak Ford Lincoln Sales Limited (“Flack”) and  Ewach v. Whiteoak Ford Lincoln Sales Limited (“Ewach”), were presented back-to-back to Justice S.F. Dunphy and involved the same employer and employees in similar circumstances.

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Please do not shoot the messenger on this one.

CRA mandates what is an eligible medical expense for the purposes of the Medical Expense Tax Credit (METC) on our personal taxes.  This definition is often used for Private Health Service Plans (PHSP’s) which includes both traditional benefit plans and health spending accounts.

When it comes to medical service providers, CRA is looking for a provincially recognized, self regulating association that can suspend or revoke the license of a member if they do not follow the association code of conduct. If that regulation and oversight is no longer required, then the benefits are usually not eligible for the METC.  This can, by extension, mean they may no longer be eligible for benefit plan reimbursement.

The article below provides more information…

A recently-tabled legislative change that would effectively allow anyone in Ontario to perform traditional Chinese medicine (TCM) or acupuncture without an official licence has prompted a flurry of worry, questions and objections aimed at the Ford government…

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I try and include this reminder in my newsletter and/or blog post each year…so this is a repeat…

As employers prepare T4’s, they can make like a bit easier for staff.  By reporting the employees contributions to the health and dental premium in Box 85, you are helping staff make sure they get the medical Expense Tax Credit (METC) where available.  This avoids employees being audited for proof of contributions (and you having to write out letters for them). 

You can find more about the history of box 85 and it’s intent here… https://www.canadianmoneysaver.ca/blog/box-85-is-my-box

The CRA info is below, or ask your accountant.  https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/private-health-services-plan-premiums.html

Each year my friends at Littler provide an updated list of required postings for Ontario Employers.  These are the documents that MUST be posted to be complaint with the various pieces of legislation.  This is an UPDATE to the original 2022 version out last month.

This update includes links to Ontario government requirements regarding COVID-19, the new mandatory policy on disconnecting from work, the mandatory health screening tool, the Guidance Document regarding proof of vaccination for patrons of specified businesses and organizations etc.

Employers subject to provincial legislation (i.e., not federal employers) that have employees in Ontario often ask about legislative requirements under various employment statutes, including mandatory policies, training and postings under the Employment Standards Act, 2000, the Workplace Safety and Insurance Act, 1997, the Occupational Health and Safety Act, the Accessibility for Ontarians with Disabilities Act, 2005, the Pay Equity Act, the Smoke-Free Ontario Act, 2017, and the Working for Workers Act, 2021.  To make this information conveniently available, the Littler Toronto office assembled these requirements in a single publication. 

VIEW PAGE AND DOWNLOAD DOCUMENT HERE

I found another great tool you can share with friends, employees, or really any Canadian resident.  By answering a series of questions (really quick), the program provides you a list of government services and assistance programs you may qualify for.  They range from emergency benefits to WSIB and Trillium high cost drug benefits (should you need them).

Prosper Canada has launched a free online tool intended to simplify the search for government benefits. The tool is meant to help individuals as well as community service providers that help people access income benefits.

Benefits Wayfinder Tool

Get all the details here: https://www.app.grants.gov.on.ca/sbhstp/#/

As COVID continues, we are getting more questions from employers dealing with employees working remotely.  A few things to keep in mind if you have employees working remotely out of the country:

• Employees must maintain provincial health coverage (e.g. OHIP) to be entitled to benefits
  • Employees away for 183+ days/year must request and be granted an extension by OHIP
• Employers are responsible for the safety of their employees at work (OHSA)
  • This can by extension encompass the employee working from home or elsewhere
  • This might extend to ensuring that there are smoke and CO detectors installed and functioning
• Employees working from home could be considered in a WSIB workplace (if mandated)
• Employers are expected to be aware of tax considerations for staff working in a foreign country
  • Employees could possibly face double taxation requirements if working in the US for example.

The issue of WSIB coverage was highlighted in the legal case below.  Though this is Quebec, I think we will see more of these in the coming years as more people work remotely.

If you have questions on staff working remotely (out of Canada), please call us, and consider speaking to your HR professional, and/or accountant/ tax expert, and/ or employment lawyer to see if there are any concerns that could effect you or the employee.