Articles 2020

Aujourdʼhui
Aujourdʼhui

What's New in Pension and Benefits – April 2021

  • 12 avril 2021
  • Michael Long and Simon Laxon, Willis Towers Watson

Highlights of this newsletter include one pension-related item in the Ontario 2021 Budget relating to the Pension Benefits Guarantee Fund (PBGF), a number of new guidance documents and publications from the Financial Services Regulatory Authority of Ontario (FSRA), policy updates from the Canada Revenue Agency (CRA), and new FAQs and directives from the Office of the Superintendent of Financial Institutions (OSFI).

Droit des régimes de retraite et des avantages sociaux, Student Forum

Vested Indefeasibly and 21-year Planning

  • 05 avril 2021
  • Anjali Navkar

Deemed realizations under the Income Tax Act (Canada) (ITA) can occur for a myriad of reasons.  Regarding trusts, the ITA may deem a realization to occur depending on the type of trust, and the happening of certain triggering events – most commonly death, emigration, or the expiration of a specified time period.  If nothing is done to plan for these rules, the deemed realization of the assets will result in the accrued gains on certain trust-held assets being subject to tax.   

Student Forum, Droit fiscal

Incorporation for Real Estate Professionals

  • 05 avril 2021
  • Kathryn Walker

Following several other provinces, on October 1 2020, the Ontario government passed O/Reg 536/20: Personal Real Estate Corporations, under the Real Estate and Business Brokers Act, 2002, which provides that real estate salespeople and brokers may incorporate in Ontario. Incorporation allows a real estate professional to have their self-employed revenue paid directly into their personal real estate corporation, offering some tax advantages.

Student Forum, Droit fiscal
Jesse Elders and Rahim Jamal, Kastner Lam LLP

Workplace Restoration: What Is It and Should We Use It?

  • 05 avril 2021
  • Jesse Elders and Rahim Jamal, Kastner Lam LLP

Workplace restoration is a response to workplace conflict that considers the context surrounding conflict, and what is needed to create a healthy and harmonious workplace. In this article, we describe workplace restoration, situate it within the applicable regulatory regime, and offer our views on when it should be considered by employers and their counsel.

Droit du travail et de l’emploi, Student Forum