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 ...
Decision-making in the planning process continues to be a complex issue. The process has been regularly challenged in the Scottish Courts through statutory appeals and judicial review, and for many years in Scotland there was a very low success rate for parties bringing such proceedings. Courts implied that they did not want to be used as a further appeal mechanism ...
Commercial disputes in the United Arab Emirates (UAE) are generally resolved through litigation in the courts or arbitration. Arbitration is becoming an increasingly popular way to resolve disputes. The UAE recently signed the UN Convention on the Recognition and Enforcement of Foreign Arbitral Awards 1958 (New York Convention). General overview and court structure The UAE is a federation of seven Emirates established in 1971 ...
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 ...
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 ...
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 ...
1. This paper will address of a number of issues with respect to the pollution exclusion clauses commonly contained in Commercial General Liability (“CGL”) insurance policies. In particular, this paper considers how Canadian courts have interpreted and applied the standard wording of pollution exclusion clauses, and whether the decision of the Ontario Court of Appeal in Zurich Insurance Co. v. 686234 Ontario Ltd ...
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 ...
On March 17, 2008, the Court of Québec fined Transpavé Inc. $110,000 after it pleaded guilty to a charge of criminal negligence causing the death of one of its employees. This is a first in Canada since the Criminal Code was amended so that an organization could be found guilty of criminal negligence in occupational health and safety matters ...
Difficulties in recruiting skilled employees and the labour shortage in some sectors are currently a source of headaches for many businesses. In this context, one solution may be to consider hiring foreign workers.In a press release published in September 2007, the Fédération des chambres de commerce du Québec noted that migrant workers are an indispensable asset to the competitiveness of Quebec businesses ...
1. The recently published Decree-Law 55/2008 of 26 March has set out the regulatory provisions necessary for implementing incentive measures for the speedier recovery of areas in Portugal that suffer most from typical inland regional problems, as provided for in the Tax Benefits Statute (EBF) ...
The Act respecting labour standards (hereinafter the “ALS”) was amended recently concerning absences due to sickness or accident and absences for family or parental reasons ...
For the first time, the Court of Appeal has rendered a decision on a class action instituted under the Competition Act. A unanimous decision in favour of our client, Toyota Canada Inc. and 37 of its dealers in the Montreal region, was handed down on February 26, 2008 ...
Several major changes to the PRC’s Tax Law have come into effect since 1 January 2008. These include the unification of the income tax treatment of all enterprises (foreign and domestic as well as joint-venture companies), resumption of the previous 20 % withholding tax on outgoing dividends to be paid by foreign investment companies to their foreign parent companies, lower effective income tax rates and introduction of the concept of “resident enterprises” ...
Not treating a European collective bargaining agreement in the same way as a domestic collective bargaining agreement may be discriminatory according to EC law. Taking industrial action is, in itself, a fundamental right – but to force foreign companies to negotiate salaries without the existence of clear rules on what applies is not justifiable and is in conflict with the proportionality principle ...
ARGENTINE TAX SYSTEMPOLITICAL CONFIGURATIONThe Republic of Argentina has three levels of Government (Jurisdictions): Nation, Provinces and Municipalities.The government system of the Nation and the Provinces has three powers: The Executive that deals with the Administration, the Legislative in charge of passing the Laws, and the Judiciary responsible for the Administration of Justice ...
U.S. Court of Appeals for the District of Columbia Circuit Finds that Student Who Was Abused Multiple Times by Fellow Students Was Entitled to Multiple Per-Claim Limits Because Each Assault Was a Separate “Claim”.In Essex Insurance Co. v. Doe, No. 06-7163, 2008 U.S. App. LEXIS 94 (D.C. Cir. Jan ...
1. The long-awaited duty requiring users or promoters of operations and transactions whose sole or principal objective is to obtain tax benefits to communicate such operations or transactions to the tax authorities has finally become law in Decree-Law 29/2008 of 25 February. 2. Due to its excessively wide nature, however, the new antiabuse measure raises some very serious doubts ...
On December 6, 2007, the Quebec Court of Appeal declared that part of Goodyear’s alcohol and drug detection policy implemented in its Valleyfield plant in the summer of 2004 was valid.The Court of Appeal’s judgement maintained in part a decision rendered on April 21, 2006 by the Superior Court that upheld grievance arbitrator Mtre Denis Tremblay’s April 12, 2005 ruling ...
Several legislative instruments on VAT issues were published in the Official Journal of the European Union on 20 February, amending the rules for determining the place where services are supplied for the purposes of VAT: - the general rule will be reversed and services will now be taxed in the place of consumption as opposed to where the supplier has its establishment ...
Pension and benefit plan administrators are becoming increasingly familiar with litigation and in particular, class proceedings. We have seen a tremendous increase in both the number of pension and the breadth of issues raised in those actions ...
