Canada's unions are likely starting off the year with some
relief following an administrative announcement just prior to the
We previously reported on
income tax rule changes which would have become effective on
January 1, 2016 which would have required financial disclosure by
Canadian unions. These obligations were contained in Bill C 377,
An Act to amend the Income Tax Act (requirements for labour
organizations), which was passed by the prior Conservative
On December 21, 2015, the current federal Minister of National
Revenue, Diane Lebouthillier, announced she has waived reporting
requirements for labour organizations and labour trusts, arising
from Bill C-377, for fiscal periods starting on December 31, 2015
and through 2016. These rules would have placed obligations on
labour organizations and labour trusts to track their activities
for fiscal years beginning on or after December 31, 2015 and submit
certain reports which would have then been publicly available.
The Government of Canada has indicated its intent to repeal Bill
C-377. As a result, this waiver ensures that unions and other
stakeholders affected by the Bill will not be required to develop
and submit detailed tracking of their activities to the Canada
Revenue Agency (CRA) for these fiscal periods.
This move is politically savvy – the unions which would
have had to undertake a substantial amount of work will be pleased,
and anyone who might otherwise criticism the move would be aligning
themselves with a government which has recently been replaced.
The foregoing provides only an overview and does not
constitute legal advice. Readers are cautioned against making any
decisions based on this material alone. Rather, specific legal
advice should be obtained.
Unfortunately, reasonable accommodation for employees in the workplace continues to be the source of significant litigation and even today we continue to see outrageous examples of employers behaving badly.
We are now beginning to see reported cases involving charges and subsequent fines laid against employers for failing to provide information, instruction and supervision to protect a worker from workplace violence.
On October 13, 2016, the Supreme Court of Canada denied leave to appeal an Ontario Court of Appeal decision which ordered an employer to pay a former employee 37 months of salary and benefits following termination.
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