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 ...
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 ...
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 ...
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) ...
Physician-owned distributorships (PODs) and other physician-owned entities (POEs) have emerged as a favored vehicle to reduce costs, but the popularity of PODs and POEs has led to increased scrutiny by federal regulators. In June 2011, the United States Senate called on the Office of Inspector General for the U.S. Department of Health and Human Services (OIG) and Centers for Medicare & Medicaid Services to investigate the proliferation of PODs and corresponding utilization practices ...
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”) ...
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 ...
This past July, the United States Court of Appeals for the District of Columbia (“D.C. Circuit”) vacated a 2010 Department of Labor (“DOL”) Interpretation Letter that concluded employees who perform the “typical” job duties of a mortgage loan officer do not qualify as administrative employees ...
On August 27, 2013, the Office of Federal Contract Compliance Programs (“OFCCP”) issued two Final Rules, making significant changes to the regulations implementing affirmative action under Section 503 of the Rehabilitation Act (“Section 503”) and the Vietnam Era Veterans’ Readjustment Assistance Act (“VEVRAA”) ...
Employers responding to the market reforms contained in the Affordable Care Act (“ACA,” also referred to as ObamaCare) are trying to grasp how it treats some current arrangements, such as health reimbursement arrangements (HRAs) and flexible spending arrangements (Health FSAs). These features are popular in many employer-sponsored benefits plans ...
The Employment Non-Discrimination Act (“ENDA”) is federal legislation that would prohibit employers from discriminating against potential or actual employees during hiring and employment based on their sexual orientation or gender identity. The Act defines sexual orientation as “homosexuality, heterosexuality, or bisexuality ...
As the end of 2013 draws near, taxpayers should consider the effect of the new 3.8% surtax on investment income. Beginning January 1, 2013, a 3.8% surtax is placed on certain investment income for individuals, trusts, and estates. The surtax is imposed in addition to all other taxes imposed by the Internal Revenue Code (including the alternative minimum tax). Prior to the end of 2013, individuals, trustees, and executors should consider ways to minimize the 3.8% surtax ...
The story so far… Spring 2013 Redundancy consultation • In force from 6 April 2013 • Employees on fixed-term contracts "which have reached their agreed termination point" will be excluded from collective redundancy consultation obligations (where 20+ employees are to be dismissed from one establishment within a 90 day period) • Minimum consultation period has been reduced to 45 days from 90 days (where 100+ employees are affected by redundancy at one establishme
The Court of Appeal has overturned the decision of the Employment Appeal Tribunal (“EAT”) in the case of Crystal Palace FC Ltd and another v Kavanagh and others, holding that the dismissals of employees made by the administrator of the Football Club shortly before the Club was sold in 2010 were for an “ETO reason” and thus not automatically unfair pursuant to TUPE. As we reported in April (http://www.shepwedd.co ...
The B-1 temporary visa category is intended to allow foreign nationals to visit the U.S. for temporary business purposes that do not rise to the level of gainful employment. Given the relative ease of obtaining a B-1 visa compared to other visa categories, some U.S. employers have encouraged or assisted foreign nationals in using the B-1 visa category for activities beyond its intended purpose ...
On October 18, 2013, the Centers for Medicare & Medicaid Services (CMS) published Survey & Certification Letter 14-01-NM, which clarified the obligations of a skilled nursing facility (SNF) or nursing facility (NF) (collectively “nursing homes”) to provide cardiopulmonary resuscitation, or CPR, to its residents ...
