Lavery, de Billy makes its mark with a new brand and new firm signature: Lavery, Law Business. The new “Lavery” brand and “Lavery, Law Business” signature are a reflection of the firm’s personality ...
In the current economic downturn it seems that industrial relations are once again in the spotlight for all the wrong reasons. Recent "wildcat" strikes over the use of foreign labour suggest a trend towards more militant attitudes within the workforce and the possibility of greater industrial unrest. The UK's labour laws are very complex ...
Effective January 1, 2009, the rules governing the right to obtain tax registration as a self-employed business person has been changed. Thus, it is now possible for non-executive directors to obtain registration as such. The amendments are made by clarifying the term "business". This is achieved by introducing additional criteria when assessing whether an independently conducted business is at hand or not ...
On June 2, 2008, following the hearing of six cases (1) at the same time, the Quebec Court of Appeal ruled that section 114 of the Labour Code grants exclusive jurisdiction to the Commission des relations du travail to hear complaints made under section 124 of the Act respecting Labour Standards ...
The Act to protect persons with regard to activities involving firearms and amending the Act respecting safety in sports(1) was assented to on December 13, 2007(2) and came into force on September 1, 2008. This Act was passed in the wake of the tragic events that occurred at Dawson College in September 2006, when a young 18-year old woman named Anastasia De Sousa lost her life in a shooting incident, hence its name, the “Anastasia Act” ...
The new Income Tax Law is Law No. 36 of 2008. It intends to boost the competitiveness of Indonesia's economy and create a favorable investment climate. Under the new law, income tax for corporations will be 28% flat in 2009, replacing the existing progressive system. The rate will be further reduced to 25% in 2010 ...
Pat McFadden, the Minister for Employment Relations and Postal Affairs, has confirmed that the extension of the right to request flexible working to parents of children up to the age of 16 will be implemented in April 2009, as planned ...
The various amendments recently made to the Act respecting labour standards(1) (hereinafter the “ARLS”) essentially apply to the following:• the introduction of a new type of authorized leave for employees who are also reservists of the Canadian Forces and take part in operations;• the clarification of the concept of spousal cohabitation especially with regard to leave for family or parental reasons;• details on the advance notice to be given by employees who want to take pat
Many employers are rightly concerned about the significant amounts they are required to pay to the Commission de la santé et de la sécurité du travail in respect of employment injuries sustained by their employees. The general rule underlying the financial system of the regime is that the cost of benefits paid following an industrial accident sustained by an employee is imputed to his employer’s account, irrespective of whether the employer is at fault ...
Contents Acquisition of control of a corporation… Unexpected tax consequences The corporate veil again! Resigning as a director: It’s not merely a formality! Don’t forget the deemed year-end! Acquisition of control of a corporation… Unexpected tax consequences By Philippe Asselin [email protected] ...
As reported in our September WortHReading, if you want to employ workers from outside the Economic European Area or Switzerland ("migrants") after 27 November don't forget that the new points-based immigration system will be up and running and you will need to become a licensed sponsor to do so. An employer without a sponsorship licence, but which employs migrants, will be acting illegally ...
In Chief Constable of West Yorkshire Police v Homer, Mr Homer argued that he could not obtain a degree in time to benefit from it financially before he retired aged 65, but younger employees would be able to and the policy was therefore indirectly discriminatory on the grounds of age ...
The 2009 State Budget Bill was presented to Parliament on 15 October. The general discussion and voting on the Bill are scheduled for 5, 6 and 7 November while the special discussion and voting and final overall discussion and voting are scheduled for the 27th and 28th of the same month ...
With the UK economy continuing to be buffeted by the storm of the global financial crisis the effects are starting to be felt nearer to home in the "real" economy. For many businesses slashing costs is now a priority and, sadly, that often includes making staff redundant ...
On 3 April 2008, the Supreme Administrative Court announced a decision in a case which has given rise to strong reactions among tax law specialists. The criticism has been harsh and concerns the Supreme Administrative Court’s decision to give the Swedish CFC-rules precedence over the Swedish-Swiss tax treaty ...
Ahead of the autumn finance bill, the government has stated that SEK 30 billion will be designated for reforms in the labour market and enterprise, welfare and investments for the future. 13 of these 30 billion are earmarked for an “enterprise package” which, inter alia, includes a reduction in corporate tax from 28 percent to 26.3 percent ...
In this October edition of Pensions Bulletin we consider a recent Government paper on surplus payments and highlight that schemes must take action if they wish to preserve a power to pay surplus to a sponsoring employer in the future. We also comment on the impact of the latest developments in the Sea Containers case on the use of the Regulator's power to issue Financial Support Directions ...
The business world is in continuous evolution. In order to remain competitive, a professional must be aware of the developments that may affect or influence his or her practice. It is in this spirit that we have created “RATIO”, a quarterly legal information publication intended to support you in the achievement of your professional goals. The name of this publication is a term employed in both the legal and accounting professions ...
"Shouldn't you be at work?" - sports presenter Des Lynam's famous words during the BBC's World Cup 98 coverage may well be repeated by many an employer over the next week or so. For as the Beijing Olympics reach a crescendo, businesses are once again facing up to the challenges posed by a major sporting event. But there are ways to ensure that the 29th Olympiad does not add to the headaches being suffered by credit-crunched employers ...
On July 17, 2008, the Supreme Court of Canada in Hydro-Québec v. Syndicat des employé-e-s de techniques professionnelles et de bureau d'Hydro-Québec, 2008 SCC 43 clarified that there are limits to the employer’s duty to accommodate ...
Driving is the most dangerous work activity that most people undertake. An average 20 people are killed and 250 seriously injured every week in crashes involving someone who was driving, riding or otherwise using the road for work purposes. Up to a third of road accidents involve someone who was driving at work. Health and safety law applies equally to on-the-road work activities, and the risks should be managed within an effective health and safety system ...
Supreme Court of Canada Considers Duty to MitigateMay an employer fire an employee without cause, and then avoid paying damages by offering him temporary work? ‘Yes, sometimes’ declared the Supreme Court of Canada in Evans v. Teamsters Local Union No. 31 in a 6-1 ruling released in May 2008.Background FactsMr. Evans worked as a business agent for the Teamsters for twenty-three years. He was dismissed following the election of new union leadership. Mr ...
On June 27, 2008, the Supreme Court of Canada (“SCC”) released its decision in Keays v. Honda Canada Inc. and overturned the decision of the Ontario Court of Appeal and narrowed the scope of Wallace damages for the “bad faith” manner of dismissal. This decision arises from a decision of the Ontario Superior Court of Justice which awarded $500,000 in punitive damages to a dismissed employee in addition to 24 months salary in lieu of notice ...
On 20 May the Government announced that it had agreed a deal between unions and employers that will see agency workers in the UK receive equal treatment after 12 weeks employment. Trade unions had been arguing strongly that agency workers should receive equal rights from day one. The CBI has calculated that because of the qualifying period up to half of all agency assignments will be unaffected ...
