ARTICLE
26 March 2010

Corporate Digest @ Gowlings: March 15, 2010

GW
Gowling WLG

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Gowling WLG is an international law firm built on the belief that the best way to serve clients is to be in tune with their world, aligned with their opportunity and ambitious for their success. Our 1,400+ legal professionals and support teams apply in-depth sector expertise to understand and support our clients’ businesses.
An office kept on Reserve is not enough to recognize the Aboriginal Tax Exemption of the Indian Act (Canada).
Canada Tax

Edited by Rod Seyffert

Contents

A. DIGESTED ARTICLES

An office kept on Reserve is not enough to recognize the Aboriginal Tax Exemption of the Indian Act (Canada).
Originally published in ABORIGINAL LAW @ GOWLINGS – March 3, 2010

Aboriginal Law 2009: A Year In Review
Originally published in ABORIGINAL LAW @ GOWLINGS – February 3, 2010

No Time Like the Present to Declare Previously Unreported Offshore Income
Originally published in CANADIAN TAX @ GOWLINGS – February 3, 2010

Section 116, Income Tax Act (Canada) Requirements are Eased
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

Budget Shuts Down "Offensive" Loss Trading in conversion of Income Trusts to Corporations
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

Foreign Tax Credit Generators
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

Taxation of Foreign Investment Entities
Originally published as CANADIAN TAX @ GOWLINGS – March 5, 2010

Employee Stock Options
Originally published as CANADIAN TAX @ GOWLINGS – March 5, 2010

Repeal of Expenditure Rules imposed on Charities
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

Miscellaneous 2010 Budget Changes to Income Taxes Affecting Business
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

GST/HST Changes Announced in 2010 Budget
Originally published in CANADIAN TAX @ GOWLINGS – March 5, 2010

Patented Medicines Pricing Review Board (PMPRB) Decisions – The Year 2009 in Review
Originally published in DRUG PRICING & REIMBURSEMENT @ GOWLINGS – February 4, 2010

Restrictions on Input Tax Credits for HST on Energy and Other Inputs
Originally published in ENERGY @ GOWLINGS – February 3, 2010

Korean Companies Set to open the Green Economy in Ontario
Originally published in ENERGY @ GOWLINGS – February 3, 2010

Notice in Relation to Tailings and Waste Rock Reporting under National Pollutant Release Inventory (NPRI)
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Environment Ministerial Condition for a Polymer of 1-Butanol (a Component of Automobile Coating and Refinishing)
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Ontario Securities Commission Notice: Corporate Governance and Environmental Disclosure
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Greenhouse Gas Emissions Reporting Now Required in Ontario
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

British Columbia Takes Further Step Towards Developing a Cap and Trade System
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Environment Commissioner of Ontario releases 2008/2009 Annual Greenhouse Gas Progress Report
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Toxics Reduction Act, 2009 (Ontario) Now in Force
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Ontario Introduces Sector-Based Technical Standards to Manage Air Pollution
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Updated Registration Guidance Manual for Generators of Liquid Industrial and Hazardous Waste now Available
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Ontario Introduces Environmental and Land Use Planning Cluster
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Toronto's Eco-Roof Incentive Program
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

British Columbia Government seeks input on Cosmetic Use of Pesticides
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Alberta Environment releases Draft Technical Guidance for Offset Projects
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

Reasonable Foreseeability required for Historic Contamination; Ontario Court of Appeal overturns Berendsen
Originally published in ENVIRONMENT @ GOWLINGS – March 5, 2010

From Copenhagen to Mexico: The First Step
Originally published in GOVERNMENT BRIEFING BULLETIN – February 4, 2010

Québec Going it alone on Vehicle Greenhouse Gas (GHG) Emissions
Originally published in GOVERNMENT BRIEFING BULLETIN – February 8, 2010

Canada to Phase Out Telecom Foreign Ownership Restrictions
Originally published in GOVERNMENT BRIEFING BULLETIN – March 12, 2010

Increased Use of Occupational Health and Safety Administrative Monetary Penalties Across North America
Originally Published in OHS LAW REPORT – February 2010

Top 10 U.S. Safety Violations for 2009
Originally Published in OHS LAW REPORT – February 2010

Ontario Ministry of Labour Enforcement – Working from Heights
Originally Published in OHS LAW REPORT – February 2010

Inspector Hiring Blitz at the Ontario Ministry of Labour
Originally published in OHSLAW REPORT – February 2010

New Rules for Stilts at Ontario Construction Projects
Originally Published in OHSLAW REPORT – February 2010

Significant Increases in the Fines Imposed by the Commission de la santé et de la securite du travail (Québec)
Originally Published in OHSLAW REPORT – February 2010

Supreme Court Denies Leave to Appeal in Patented Medicines Case
Originally published in PHARMACAPSULES @ GOWLINGS – February 12, 2010

B. GOWLINGS ANNOUNCEMENTS

C. COURSES AND SEMINARS CURRENTLY OFFERED BY GOWLINGS

A. DIGESTED ARTICLES

An office kept on Reserve is not enough to recognize the Aboriginal Tax Exemption of the Indian Act (Canada).

This article summarizes the recent case of Picard v. The Queen. The Appellant, a credit card consultant, is an Indian living on a reserve with his family. While the head office of his business is located on reserve, his work is carried out off-reserve at his customer's place of business. The Appellant challenged his reassessment issued by the Minister of Revenue. The Federal Court of Appeal denied the Appellant's arguments regarding the application of the section 87, Indian Act (Canada) Aboriginal tax exemption.

More (http://tinyurl.com/y8s2qm4).

Aboriginal Law 2009: A Year In Review

This article summarizes case law released in 2009 with respect to selected Aboriginal matters.

More (http://tinyurl.com/y8s2bkl).

No Time Like the Present to Declare Previously Unreported Offshore Income

As offshore banking secrecy is eroding in jurisdictions like Switzerland, taxpayers with concerns about foreign-based income or accounts should come forward under the Canadian voluntary disclosure program to declare previously unreported foreign income and avoid significant fines, penalties, interest and even potential criminal prosecution.

This article highlights the importance of this program as Canada has recently announced that it may take steps similar to those being taken in the United States to extract confidential foreign-based information on non-compliant taxpayers from UBS and other off-shore banks.

More (http://tinyurl.com/ydahntu).

Section 116, Income Tax Act (Canada) Requirements are Eased

In a welcome move, the 2010 Federal Budget brought down on March 4, 2010 proposes that non-residents will no longer need to obtain clearance certificates or pay withholding tax on the sale of shares in a Canadian corporation (and certain other interests) as long as the shares do not derive their value primarily from real or immovable property situate in Canada, Canadian natural resources property or timber resource property. This change will be particularly beneficial to the high tech and life sciences sectors seeking U.S. venture funding and private equity financing.

The authors detail the benefits both to residents of treaty and non-treaty jurisdictions and the streamlining of transactions that are now shorn of superfluous red tape and the need to escrow or pay refundable taxes. There are cautions that need to be exercised by investors and these too are discussed in some detail in the article.

More (http://tinyurl.com/ya4ce7b).

Budget Shuts Down "Offensive" Loss Trading in conversion of Income Trusts to Corporations

Income trusts are generally required to convert to corporate status by their 2011 taxation year. In the lead-up, several income trusts have taken advantage of certain of the taxation rules around the use of tax losses to acquire by reverse takeover corporations with accumulated losses. This so-called loophole has been closed by the federal 2010 Budget in the manner described in this article as is the one continuing exception to the general change in the law.

More (http://tinyurl.com/yez633e).

Foreign Tax Credit Generators

The 2010 Federal Budget includes restrictions on claiming foreign tax credits in a limited number of situations considered by the Government to be abusive schemes to create foreign tax credits to offset Canadian tax. Further details are contained in this discussion.

More (http://tinyurl.com/ycvtfq9)

Taxation of Foreign Investment Entities

Once again the 2010 Budget attempts to address the taxation of non-resident trusts (NRTs) and foreign investment entities. This article discusses the history of the attempts at reform of taxation of NRTs which once finally resolved will be retroactive to 2007. No draft legislation was introduced along with the proposed reforms but comments on the Budget proposals are invited until May 4, 2010. To assist, the article details the latest proposals as well as the impact, both intended and unintended of current provisions.

More (http://tinyurl.com/yb9clx5).

Employee Stock Options

The 2010 Federal Budget also introduced changes to the stock option rules including stock appreciation rights. While the changes have generally been seen as more onerous both to the issuer and the option holder, as described in detail in this article, the article also highlights special relief to employees who selected to defer tax and who saw their stock decline in value as a consequence of the economic downturn.

More (http://tinyurl.com/ybryywz).

Repeal of Expenditure Rules imposed on Charities

This article details the important change to the administration of donations by charities introduced in the March budget. No longer will charities need to disburse 80% of their previous two years' receipted donations and charities whose investment property is less than $100,000 need not disburse 3.5% of a two year rolling average of their investment property each year.

More (http://tinyurl.com/yd3dqy2).

Miscellaneous 2010 Budget Changes to Income Taxes Affecting Business

This article describes other changes and proposals to make changes to the Income Tax Act (Canada) introduced by the 2010 Budget of March 4, 2010 not described in the preceding digests relating to the Budget. These changes include (a) accelerated write off of specified clean energy generation and conservation equipment, (b) an expansion of the use of flow through shares to energy generators using clean technology, (c) a restriction on the use of capital cost allowance by owners which lease equipment to tax exempt entities, (d) a requirement to report transactions that are planned to avoid tax and (e) the announcement of consultations to alleviate the cumbersome techniques used to utilize corporate losses within a corporate group in the absence in Canada of the ability to file a consolidated return.

More (http://tinyurl.com/yakpc3k).

GST/HST Changes Announced in 2010 Budget

The Budget also included changes to the administration of Goods and Services Tax and Harmonized Sales Tax including the previously announced legislative action to reverse court decisions holding that investment management services were GST/HST exempt. Other changes described in some detail include the further limiting of GST/HST exempt financial services provided in conjunction with the provision of specified services to credit card issuers and lenders.

More (http://tinyurl.com/yb8rkox).

Patented Medicines Pricing Review Board (PMPRB) Decisions – The Year 2009 in Review

The author canvasses and comments on key decisions of the PMPRB in 2009.

More (http://tinyurl.com/yb3qmbh).

Restrictions on Input Tax Credits for HST on Energy and Other Inputs

British Columbia and Ontario are replacing their provincial sales taxes and the federal Goods and Services Tax (GST) with a single Harmonized Sales Tax (HST) from July 1, 2010. The federal legislation amending the Excise Tax Act received Royal Assent on December 15, 2009. As part of the implementation, British Columbia and Ontario will impose for at least 8 years restrictions on the recoverability by so-called "large businesses" of input tax credits for HST incurred on energy and a limited range of other inputs. These restricted input tax credits are to be known as "specified input tax credits" (Specified ITCs). Specified ITCS will eliminate recovery of the provincial component of the HST, i.e., 7 of the 12 percent HST in British Columbia and 8 of the 13 percent HST in Ontario. Details of the implementation and the size of businesses affected are discussed in this article.

More (http://tinyurl.com/ya4588n).

Korean Companies Set to open the Green Economy in Ontario

On January 21, 2010, the Ontario government announced that it has signed an agreement with a South Korean consortium to bring green energy and green manufacturing jobs to Ontario's economy in accordance with the policy objectives of The Green Energy and Green Economy Act, 2009 (Ontario). The deal provides that the consortium, led by Samsung C&T Corporation and the Korean Electric Power Corporation, will invest $7 billion in the province, build 2,500 megawatts of renewable energy generation in the form of wind and solar generation and create more than 16,000 jobs in the Province. In return the Province has agreed to pay the consortium $437 million in incentives if the consortium builds four manufacturing plants in Ontario serving the renewable energy industry. The deal has a term of 25 years and will result in an additional $1.60 in energy costs annually for each Ontario consumer. The author discusses the plan in detail and summarizes the critical reactions of local competitors.

More (http://tinyurl.com/ydv7ste)

Notice in Relation to Tailings and Waste Rock Reporting under National Pollutant Release Inventory (NPRI)

Notice was given in the December 5, 2009 Canada Gazette, Part 1 that, for the first time, facilities must now consider the quantity of NPRI-listed substances contained in tailings or waste rock to determine whether the releases fall within the new mass reporting thresholds of the program.

More (http://tinyurl.com/ydlk3hg).

Environment Ministerial Condition for a Polymer of 1-Butanol (a Component of Automobile Coating and Refinishing)

Through a Government Notice issued in the December 5, 2009, the Ministers of Environment and Health have determined that 1-butanol, 2,2-bis(2-propenyloxy) methyl-, polymer with 1,1,3,3-tetramethyldisiloxane, 3-(2-hydroxyalkoxy) propyl-, may be toxic. The Minister of the Environment has granted a permit pursuant to the Canadian Environmental Protection Act, 1999 to permit the manufacture or import of the substance provided certain conditions are followed. This article summarizes these conditions.

More (http://tinyurl.com/ybek2pz).

Ontario Securities Commission Notice: Corporate Governance and Environmental Disclosure

This article summarizes Notice 51-717, Corporate Governance and Environmental Disclosure issued by the Ontario Securities Commission (OSC) on December 18, 2009. The stated purpose of the Notice is to communicate the OSC's plans respecting the disclosure of corporate governance and environmental matters by reporting issuers. The OSC intends to issue a staff notice in December 2010 (the 2010 Notice) providing guidance on compliance with existing environmental disclosure filings. However, the authors advise, that the OSC has not indicated whether the 2010 Notice will specifically focus on climate change guidance as part of the overall environmental guidance.

More (http://tinyurl.com/yc3xoh2).

Greenhouse Gas Emissions Reporting Now Required in Ontario

On December 1, 2009, Ontario's Greenhouse Gas Emissions Reporting Regulation (GHG Regulation) came into force. Under the GHG Regulation, industrial facilities in Ontario that release 25,000 tonnes of carbon dioxide equivalent will be required to report their emissions data to the Government of Ontario on an annual basis. The purpose of the Regulation is to facilitate the development of a cap-and-trade system in Ontario, with linkages to other jurisdictions in North America. The first annual reporting period under the Regulation began on January 1, 2010, with the emissions report for 2010 due on or before June 1, 2011.

More (http://tinyurl.com/yc5a6fa)

British Columbia Takes Further Step Towards Developing a Cap and Trade System

For similar reasons as set out in the preceding digest, as of January 1, 2010, all facilities in British Columbia that emit over 10,000 tonnes of greenhouse gases annually are required to report their emissions. Those reporting operations with emissions of 25,000 tonnes or greater are required to have emissions reports verified by an independent third party.

More (http://tinyurl.com/yaxh3tv).

Environment Commissioner of Ontario releases 2008/2009 Annual Greenhouse Gas Progress Report

This article summarizes the 2008/2009 Annual Greenhouse Gas Progress Report released by the Environment Commissioner of Ontario on December 8, 2009. The Annual Report provides a review of the Ontario Government's progress in reducing greenhouse gas emissions for 2008/2009, as outlined in the Government's "Climate Change Action Plan". The Report concluded that Ontario is not on track to meet its emissions reductions targets.

More (http://tinyurl.com/yesu7ay).

Toxics Reduction Act, 2009 (Ontario) Now in Force

On January 1, 2010, the Toxics Reduction Act, 2009 (Ontario) came into force, with some exceptions, requiring facilities in designated manufacturing and mineral processing sectors to track and quantify the toxic substances they use, create or release; prepare a toxic substance reduction plan for each identified substance; prepare summaries of the plans and make them available to the public and report to the Ontario Ministry of Environment on their progress in reducing toxic substances.

More (http://tinyurl.com/ycbfqus).

Ontario Introduces Sector-Based Technical Standards to Manage Air Pollution

This article summarizes amendments filed by the Ontario Government on December 30, 2009 which recognize that the contaminant-based air quality standards can present common or similar implementation challenges for more than one facility within a sector. The amendments provide the Minister of the Environment with the authority to establish sector-based standards that can be applied to facilities within those sectors in lieu of the current requirement to comply with Point of Impingement concentrations for air standards.

More (http://tinyurl.com/ya59x8q).

Updated Registration Guidance Manual for Generators of Liquid Industrial and Hazardous Waste now Available

This article discusses amendments to the Registration Guidance Manual for Generators of Liquid Industrial and Hazardous Waste, which was released by the Ontario Ministry of the Environment on December 24, 2009. The Manual is aimed at assisting waste generators, carriers and receivers to understand their obligations and facilitate compliance with the regulatory requirements with respect to the management of hazardous wastes and liquid industrial wastes.

More (http://tinyurl.com/ya73l89)

Ontario Introduces Environmental and Land Use Planning Cluster

This article discusses the Adjudicative Tribunals Accountability, Governance and Appointments Act, 2009 (Ontario) which has been enacted but is yet to have been proclaimed in force. In particular, the article focuses on the newly formed Environment and Land Use Planning Cluster, which consists of the Assessment Review Board, the Board of Negotiation, the Conservation Review Board, the Environmental Review Tribunal, and the Ontario Municipal Board and their mandate to jointly draft and implement integrated policies in preparation for implementation of the Good Government Act, 2009.

More (http://tinyurl.com/ycz8f6v).

Toronto's Eco-Roof Incentive Program

The City of Toronto is now accepting applications for its Eco-Roof Incentive Program, an initiative designed to promote the use of green and cool roofs on Toronto's industrial, commercial and institutional buildings, and to help Toronto's business community take action on climate change.

Owners who install a green roof, which supports vegetation, can apply for a grant of $50 per square metre up to $100,000. Cool roofs, which feature a membrane or coating to reflect the sun's rays, are eligible for a grant of $2-5 per square metre up to $50,000. The article provides further detail as to eligible projects and the application process.

More (http://tinyurl.com/yegol87).

British Columbia Government seeks input on Cosmetic Use of Pesticides

On December 16, 2009, the Government of British Columbia posted a public consultation discussion paper entitled Cosmetic Use of Pesticides in British Columbia: Public Consultation Paper. Comments could be submitted until February 15, 2010 on issues, including: how to define the cosmetic use of pesticides, when it is appropriate to use pesticides and how to best regulate specific pesticides that have both cosmetic and non-cosmetic uses. The results of the consultation will be made public in the spring of 2010, along with information about any next steps to address cosmetic use of pesticides in British Columbia.

More (http://tinyurl.com/ycxtclg)

Alberta Environment releases Draft Technical Guidance for Offset Projects

In December 2009, the Alberta Environment Ministry released a Draft Report entitled Technical Guidance for Offset Project Developers. The purpose of the Draft Report is to assist offset market participants in implementing offset projects where the intended final purchaser is a facility regulated under the Specified Gas Emitters Regulation. A finalized Report is expected to be released in the spring of 2010.

More (http://tinyurl.com/yasqtl8).

Reasonable Foreseeability required for Historic Contamination; Ontario Court of Appeal overturns Berendsen

This case comment details the December 1, 2009 decision of the Ontario Court of Appeal in the case of Berendsen v. Ontario. The Court of Appeal overturned the 2008 trial decision that had awarded more than $1.7 million in damages against the Province of Ontario for burying road waste (asphalt and concrete) under the plaintiff's farmland in the 1960s, thereby causing the contamination of their well water and resulting health problems and under-production of their dairy herd. The Court of Appeal decision confirms that lower courts must assess "foreseeability of harm" based upon evidence of what was "reasonably foreseeable" at the point in time the contamination is discharged or deposited, rather than what may be foreseeable today.

More (http://tinyurl.com/y8a9lbv).

From Copenhagen to Mexico: The First Step

This Special Edition of Government Briefing updates progress since the Copenhagen Climate Change Conference in December 2009 and in particular, the milestone reached by January 31, 2010 when over 80 countries responsible for over 80% of all man made greenhouse gas (GHG) emissions have reported their 2020 GHG reduction target. The report notes the similar U.S. and Canadian targeted reductions and those reductions of China (now the largest emitter of GHG gases), Mexico, Australia and the E.U. The author notes that the commitments made by both developing and developed nations resemble the reductions recommended by the International Energy Agency prior to Copenhagen.

More (http://tinyurl.com/yb25cry).

Québec Going it alone on Vehicle Greenhouse Gas (GHG) Emissions

This article discusses Québec's Regulations in respect of GHG Emissions from new motor vehicles, and announced on December 31, 2009 and now in effect. While claimed by the Government of Québec to be a replication of the vehicle efficiency standards imposed by California and other states, the author notes that it is the national standards that will match those of California when both the California and Canadian standards come into effect with the 2012 model year. The article also discusses the likely negative impact on motor vehicle dealers in Québec and the sales of certain models assembled in Ontario arising from these regulations.

More (http://tinyurl.com/ybokmwd).

Canada to Phase Out Telecom Foreign Ownership Restrictions

This article discusses the background to the announcement made by the Government of Canada in its Throne Speech of March 3, that it would "open Canada's doors" to foreign investment in the satellite and telecommunications industries which was followed up by an announcement by the Minister of Finance in the federal Budget of March 5, 2010 that the first step would be removal of foreign ownership restrictions on Canadian satellite communication companies.

More (http://tinyurl.com/y86onaj)

Increased Use of Occupational Health and Safety Administrative Monetary Penalties Across North America

This article discusses the increased use of Administrative Monetary Penalties (AMPs) for Occupational Health and Safety violations in the United States where it is the preferred method of enforcement, rather than prosecution. The author states that a similar trend in favour of AMPs is continuing into Canada particularly in British Columbia, Manitoba, Yukon and most recently Nova Scotia.

The article discusses both the benefits and the downsides of this approach in the context of a recent issuance of a record penalty by the U.S. against BP Products.

Top 10 U.S. Safety Violations for 2009

This article lists the United States federal Occupational Safety and Health Administration's recently released top 10 most cited health and safety violations for 2009. Violations related to scaffolding top the list with 9,444 violations and 8,726 serious violations.

More (http://tinyurl.com/ybguoub).

Ontario Ministry of Labour Enforcement – Working from Heights

This article discusses the hazards associated with suspended work platforms. The Ontario Ministry of Labour announced on January 6, 2010 that inspectors would be checking for hazards involving suspended platforms at construction sites during an enforcement blitz starting mid-January 2010 and continuing for 90 days in light of a recent accident with loss of life. It is important for employers who use this equipment to ensure that proper training is provided to employees and that the equipment used is properly designed, maintained and inspected.

More (http://tinyurl.com/ybguoub).

Inspector Hiring Blitz at the Ontario Ministry of Labour

This article discusses the increased number of inspectors being hired by the Ministry of Labour, the bulk of whom are hired for the construction sector. The article also details the increase in prosecutions, convictions and fines collected since 2005. The statistics and the increase in number of inspectors indicate that the trend of ensuring compliance through enforcement and prosecution will continue. Employers should be mindful of their obligations under the Occupational Health and Safety Act (Ontario) and consider an audit of their health and safety management system to ensure compliance and decrease legal risk.

More (http://tinyurl.com/ybguoub)

New Rules for Stilts at Ontario Construction Projects

This article summarizes the amendments to the Regulation for Construction Projects under the Occupational Health and Safety Act (Ontario). The article focuses on the Ontario Government's new Regulation allowing the limited use of stilts on construction projects for limited applications and subject to prescribed site conditions, all as described in the article. The article also discusses the background to the regulatory change and includes a list of proactive steps for employers to take to prevent injuries related to the use of stilts by employees.

More (http://tinyurl.com/ybguoub).

Significant Increases in the Fines Imposed by the Commission de la santé et de la securite du travail (Québec)

This article discusses the increase in fines imposed by the Québec's Commission de la santé et de la securite du travail (CSST) against employers. Coming into effect on July 1, 2010 as a result of amendments to the province Occupational Health and Safety (OHS) legislation, the current fines will be multiplied six times over, reaching a maximum of $300,000. Employer associations have expressed the fear that this increase will lead to a significant increase in operating costs. The author notes that unlike elsewhere, the CSST applies a zero tolerance policy in its enforcement of OHS regulations.

More (http://tinyurl.com/ybguoub).

Supreme Court Denies Leave to Appeal in Patented Medicines Case

In September 2008, the Federal Court released its first decision interpreting Section 8 of the Patented Medicines (Notice of Compliance) Regulations (NOC Regulations). In Apotex v. Merck, Merck was successful in limiting Apotex to claiming its damages, rather than Merck's profits.

This article discusses Apotex's recent application for leave to appeal to the Supreme Court of Canada in respect of Apotex' case seeking damages for alleged delays due to a proceeding brought by Merck under the NOC Regulations. The Court of Appeal had dismissed Apotex's appeal and affirmed that Apotex cannot claim Merck's profits and the Supreme Court of Canada declined to hear Apotex's appeal.

More (http://tinyurl.com/yddwdh2)

B. GOWLINGS ANNOUNCEMENTS

Gowlings Ranked in Top Tier of World IP Survey for 14th Consecutive Year

Gowlings once again topped the Managing Intellectual Property (MIP) league tables in 2010, with five Tier-1 placements in Canada for the 14th year in a row. The Firm's Moscow office was also recognized for its strong top 10 standing in the magazine's annual survey, which evaluates the world's leading IP firms.

More (http://tinyurl.com/ydo5snt)

Gowlings Adds Eight Top Practitioners

Gowlings continues to build on its strengths as a national, full-service business law firm with the addition of eight widely respected practitioners. In recent months, Gowlings has added seven partners and one senior counsel to its team of over 700 lawyers.

More (http://tinyurl.com/yc6bqnc).

Bob Dechert, M.P. Appointed Parliamentary Secretary to Minister of Justice and Attorney General

Gowlings partners, associates and staff all congratulate our former partner, Bob Dechert, M.P. for the federal riding of Mississauga-Erindale on his appointment on March 5, 2010 as the Parliamentary Secretary to the Minister of Justice for Canada.

More (http://tinyurl.com/ycjhoku).

C. COURSES AND SEMINARS CURRENTLY OFFERED BY GOWLINGS

Employment and Labour Law Seminars April 2010

These complimentary annual seminars hosted in cities across Canada are held each Spring and cover a broad range of subjects including new developments in employment and labour law and offer an opportunity to discuss critical issues with our panel of legal professionals and with your peers. Note points for recertification by the Human Resources Professional Association of Ontario (HRPAO") are available.

Seminar Dates are Toronto April 14; Montreal (in French language), April 20; Waterloo Region, April 20; Ottawa, April 21; and Vancouver, April 30.

More (http://tinyurl.com/yenhrkl)

Complying with Bill 168 Ontario's New Workplace Violence and Harassment Legislation

Bill 168, An Act to amend the Occupational Health and Safety Act (Ontario) with respect to violence and harassment in the workplace will come into force on June 15, 2010. This half day seminar, presented by Gowlings' lawyers and OHS Consultants presented in 15 locations across Ontario commencing March 18, will provide a detailed legal analysis of Bill 168 and outline a practical plan for compliance. Employers of more than 5 employees are required to conduct a workplace violence assessment and have in place a workplace violence/harassment policy by June 15. Seminar dates and locations in cities across Ontario are provided in the link below.

More (http://tinyurl.com/yd2wo7c).

Health & Safety, Workers' Compensation and Human Resources Training

Gowlings provides unique multidisciplinary Occupational Health & Safety (OHS), Workers' Compensation and Human Resources-related professional services for organizations and employers across Canada. Our lawyers and OHS consultants assist employers to manage workplace risk with our proactive training, consulting and legal services.

New programs added include a two day Joint Health and Safety Committee (JHSC) Part 2 training in specific industrial hazards over for qualified JHSC Part One certified members at locations in Toronto and Mississauga in November and "Introduction to Québec OHS Due Diligence" in the French language in Montréal.

Courses have been scheduled throughout the year covering certification training for members of an employer's Joint Health and Safety Committee (JHSC), workplace accident investigation, OHS due diligence for managers and supervisors (also available in French), environmental due diligence, emergency preparedness and workers' compensation claims management. Scheduled seminars include ones on alcohol and drug abuse and violence and harassment in the workplace and the roles and responsibilities of workers.

In-house training can also be arranged.

More (http://tinyurl.com/y9brp4e).

Advisor & Branch Manager Professional Liability Courses

Hands-on, interactive training provided by lawyers whose expertise is defending investment advisors, financial advisors, planners, branch managers and their firms. Advisors and branch managers will learn to protect themselves and their firms while earning continuing education credits.

More (http://tinyurl.com/y8rlpqf).

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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