The HMRC policy on deduction of VAT on costs relating to investment management activities of an occupation pension scheme has altered with effect from 3 February 2014. The HMRC has confirmed that a pension scheme employer may be entitled to deduct VAT paid on services relating to the administration of its pension scheme and management of assets of the pension fund ...
On February 5, 2014, the Minister of Labour announced that as of May 1, 2014, the minimum wage will be increased by $0.20 an hour to $10.35 an hour. The hourly minimum wage of employees receiving tips will be increased to $8.90 an hour, which represents an increase of $0.15 an hour. Finally, the minimum wage payable to raspberry or strawberry pickers will continue to be established on a per kilogram picked basis. From May 1, 2014, this rate will be increased to $3 ...
In the recent case of Re Storm Funding Ltd, the High Court held that where contribution notices (CN) are issued to a number of companies following the failure to comply with a financial support direction:The contribution notices may in aggregate require payment of more than the actual employer debt in the scheme - a single contribution notice cannot be for more than that amount; and It follows that, under these multiple contribution notices, there scheme may recover more than t
Last December, the Minister of Employment and Social Solidarity unveiled the Quebec government's action plan with the goal of [translation] "correcting and restoring the situation of pension plans" ...
For the Portuguese tax authorities to grant the status of the non-habitual tax resident, it is necessary to meet the following conditions: The applicant cannot have been taxed as tax resident in Portugal in any of the five preceding years; The applicant must be considered as a tax resident in Portugal and residence in Portugal for tax purposes may be acquired in any year, among other situations, when the taxable person ...
"Should I stay or should I go?" may be the question an employee asks himself when he faces a difficult working environment and considers filing for constructive dismissal. Constructive dismissal is when an employer indirectly encourages an employee to resign by failing to comply with the employment contract or one sidedly changing the employment terms without the employee's consent ...
On January 16, 2014, the Supreme Court of Canada1 affirmed the Court of Appeal of Québec2 judgment which authorized the class action brought against Vivendi Canada Inc. (“Vivendi”). This important decision confirms, among other things, that the rules for authorizing class actions in Quebec are more liberal than those in the common law provinces. THE FACTS Seagram Ltd. (“Seagram”), which was established in 1857, is a producer of wine and spirits ...
Most marketers and retailers know that the consumer protection laws require that their advertising claims be substantiated, truthful and not misleading. But the new year is a good time to take stock of advertising campaigns, practices and procedures to make sure they pass muster under the Federal Trade Commission’s (FTC’s) latest guidance. The FTC’s recent enforcement actions provide a starting point ...
While helpful, California’s Board of Equalization has not exactly taken the most pro-renewable energy position in their new guidance on the effect of the installation of a solar power system on tax-exempt property. In what appears to be a fairly common acquisition structure, for example, a solar power company installs a solar power system that it retains ownership of, and the nonprofit provides the space for installation and then leases the system from the solar company ...
The Court of Appeal of Québec recently ruled on the criteria for distinguishing between an employment agreement and a contract for services in the case of Bermex international inc. v. Agence du revenu du Québec.1 It is worth noting that regardless of the fact that the parties labelled their agreement as a contract for services or an agreement with a self-employed worker, such a description is not binding on a court ...
On January 13, 2014, the Food and Drug Administration ("FDA" or "the Agency") announced the availability of a much-anticipated draft guidance on its intended regulation of product promotion conducted via social media, titled Fulfilling Regulatory Requirements for Postmarketing Submissions of Interactive Promotional Media for Prescription Human and Animal Drugs and Biologics ...
Haynes and Boone, LLP’s Immigration Practice Group reminds employers with a need for Cap-Subject H-1B petitions – those applications that are subject to the annual numerical limit – that the filing window for Fiscal Year 2015 is about to open. Over the last three years, the Cap has been reached at a much earlier date. For Fiscal Year 2014, the Cap was reached within the first week of the filing period, which ended on April 5, 2013 ...
Based on a review of recent district court cases, uncertainty remains regarding the proper standard for certifying a Fair Labor Standards Act (“FLSA”) collective action in the Fifth Circuit Court of Appeals. The absence of a definitive test remains because the Fifth Circuit, in March 2013, avoided the opportunity to apply a stricter certification standard than the one the courts have been using. Apparently, the district courts are holding out for more definitive guidance ...
On December 20, 2013, the Quebec Department of Finance and the Economy issued Information Bulletin 2013-14 (the “Bulletin”), announcing inter alia changes to various tax measures specifically applicable to the natural resources industry ...
For more than twenty years, the federal government has attempted to limit the number of unsolicited phone calls consumers receive through the Telephone Consumer Protection Act, 47 U.S.C. § 227 (“TCPA”), which is perhaps best known for governing the famous “Do Not Call” list. Businesses, including banks and financial institutions, must understand the statute and stay abreast of its changes because the penalties for violating the TCPA are steep ...
What North Carolina Law Says Employers have often ignored a separation notice from the Employment Security Commission and not provided any details as to reason for separation because it was not being contested or it was a non-charging situation. Ignoring the notices is no longer a good choice ...
RELIEF MEASURES EXTENSION On November 27, 2013, the Government of Québec published the Regulation Providing New Relief Measures for the Funding of Solvency Deficiencies of Pension Plans in the Private Sector (the “New Regulation”), which will come into effect on December 31, 2013 ...
On December 13, 2013, the Supreme Court of Canada rendered its judgment in the case of IBM Canada Limited v. Waterman (2013 SCC 70). In this case, IBM wrongly dismissed Mr. Waterman, a long-time employee. Mr. Waterman had to begin collecting his pension under IBM’s defined benefit pension plan. The trial judge concluded that 20 months notice should have been given to Mr. Waterman ...
CONTENTS Requirements for ITC and ITR claims: A judgment of the Court of Québec sets the record straightRestrictive covenants transactional context vs ...
On December 4, 2013, Qubec Solidaire MNAs Amir Khadir and Franoise David tabled a bill (Bill 499) in the National Assembly which seeks to amend the provisions of the Act Respecting Labour Standards (ARLS) dealing with clauses which provide for differential treatment based solely on ones date of hire (commonly referred to as grandfather clauses) ...
On November 15, 2013, the Supreme Court of Canada declared Alberta’s Personal Information Protection Act (PIPA)1 constitutionally invalid on the ground that it disproportionately infringed a union’s right to freedom of expression, in this case, the United Food and Commercial Workers, Local 401 (the “Union”) ...
More than three years after first announcing that it was considering issuing regulations applying the Americans with Disabilities Act to websites, the US Department of Justice (DOJ) appears on the verge of announcing its proposed rules for website accessibility. While the DOJ originally stated that it anticipated issuing its Title II website accessibility rules for websites operated by state and local governments by November 2013, it now expects to issue these rules by the end of the year ...
When employees post on Facebook while at work a conflict of interests arises: while the employee enjoys his leisure activity, the employer expects him to do his work uninterruptedly. In order to decide this conflict in his favour, the employer tends to react with employment law instruments, such as informal warnings, formal cautions and finally termination. German jurisdiction supports him in that ...
