The Accessibility for Ontarians with Disabilities Act, 2005
("AODA") which serves as the framework
for the Accessibility Standards for Customer Service (the
"Customer Service Standard") and the
Integrated Accessibility Standards (such standards, together, the
"Standards"), exists to promote accessibility for
Ontarians with disabilities with respect to goods, services,
facilities, accommodation, employment, buildings, structures and
premises. Each of the Standards apply to every organization with at
least one employee in Ontario that provides goods or services to
members of the public or other third parties. As such, both
franchisors and franchisees are caught by the AODA and the
Standards. The Customer Service Standard requires that certain
policies and practices are prepared and implemented in the
provision of goods and services to persons with disabilities, and
requires training for employees.
The Integrated Accessibility Standards covers information and
communications, employment, transportation and the design of public
spaces. This Standard requires, among other things,
certain policies to be implemented, training for employees and
implements technical standards for websites. Most provisions under
this Standard will apply to organizations with at least fifty
employees by December 31st, 2014. Compliance with the provisions by
organizations with fewer than fifty employees and other elements of
the Standard in respect of employers with at least fifty employees
will be phased in over the next several years. Amendments to the
Ontario Building Code also take effect January 1st, 2015.
Organizations with at least twenty employees were required to
file an accessibility compliance report on December 31st, 2012. A
second accessibility compliance report is due from employers with
at least 20 employees by December 31st, 2014. Thereafter, reports
are due every three years.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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Under the Income Tax Act, the Employment Insurance Act, and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions or GST.
Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions.
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