First Reference company logo

Inside Internal Controls

News and discussion on implementing risk management

machine cogs image

Payroll and Personnel Management

When should an employer terminate for cause?

An employment relationship is a relationship built upon mutual trust. Courts and tribunals have long held that when an employee violates that trust, the employer is justified in ending the relationship, for cause, and without notice.

 

, , , ,

Delayed: The Pay Transparency Act, 2018, will not come into force on January 1, 2019

Bill 57, proposed to postpone the coming into force of the Pay Transparency Act, 2018. On December 6, 2018, it did just that.

 

,

Bill 66: More changes to employment and labour legislation

On December 6, 2018, the legislature again introduced new changes to the statutory labour and employment regime of the province. While Bill 66, Restoring Ontario’s Competitiveness Act (“Bill 66”), makes changes to a wide swath of laws, the ESA and the LRA are subject to some new tweaks.

 

, , , , , ,

Concerned about risk? #MeToo: A discussion on civil liability, sports and the #MeToo movement

The ever-changing landscapes of political, social and technological advances mean that risk factors for organizations are constantly evolving.

 

, , , , , ,

Use payroll reports to improve internal controls

Payroll reports, if properly designed, prepared, distributed and reviewed, assist with more than just cost control—they can help to significantly improve several internal controls. Very simply put, internal controls include the activities, processes, policies and procedures which an organization implements to ensure that it meets its objectives.

 

, , , , , , ,

Vicarious liability for the intentional torts of workers

It is not always clear when an organization will be liable for the intentional wrongs committed by its representatives. Recent case decisions underscore the difficulty in determining in what circumstances an organization will be held vicariously liable for the intentional wrongs of its workers as well as the challenges in trying to gauge whether a court will find that there was sufficient connection between such intentional wrong and the worker’s duties.

 

, , , , ,

The “Weinstein Clause” may mark a new era of social due diligence

To gauge the civility of an organization’s culture, adequate policies and training are not enough. The behavior and accountability of top leadership play a key role. You can’t delegate ethics. And it seems the “Weinstein Clause” indicates that boards are finally beginning to understand that.

 

, , , , , , , , , ,

What one has earned – Courts impose compensation where parties fail to solidify a contract

While quantum meruit is a method by which a party who has given value to another to their own detriment may seek redress, the better alternative remains for parties to arrive at clearly agreed upon terms and to commit those terms to writing.

 

, , ,

Only the clearest release will stop a class action: Superior Court of Québec authorizes class action by former employees against Air Canada

The Court authorized the class action on the basis that it was arguable that Air Canada had deliberately violated the Act by reducing the volume of work sent to Aveos, knowing that this would cause it to cease operations.

 

, ,

Collective agreement, not software, drives employee entitlements

Organizations must carefully and proactively determine user requirements and document them with great specificity when designing or evaluating software options to manage payroll and benefits within their companies.

 

, , , , , , , , , , , , , , , , ,

New International Mobility Program options under Canada-EU Comprehensive Economic and Trade Agreement

The Comprehensive Economic and Trade Agreement (“CETA”) is a new agreement between Canada and the European Union (“EU”), which is now in force. Chapter 10 of CETA removes the requirement for a Labour Market Impact Assessment for three categories of EU foreign nationals entering Canada for business purposes.

 

, , , , , , , , , , , , , , , , , ,

The board and enterprise culture

This article looks at the Board’s involvement in managing enterprise culture. In the corporate context, culture is a system of values, beliefs and behaviors that shape how things get done within the organization.

 

, , , , , , ,

New compensation rules will affect all Ontario employers

New compensation rules are coming to Ontario and will affect Ontario employers. Shortly before the Ontario legislature closed for business pending the outcome of the June 7 election, Ontario enacted Bill 3, which imposes new obligations on employers relating to the hiring process and the reporting of workplace compensation. This law presents some new risks […]

 

, , , , , ,

Giving individual investment choice in DC plans is a bad idea

It is no secret that DB plans are too financially risky for individual employers. It is also no secret that, on average, it costs approximately 92% more to provide the same $1 of retirement income under a DC plan than under a DB plan. DB plans are just that much more cost efficient. To provide more satisfactory results, DC plans should take the best features of DB plans.

 

, , ,

An idea to help drive effective risk management

We want all decision-makers to consider all the potential consequences of their decision (in fact, all the potential consequences for each option on the table) before making an informed and intelligent judgment. What if the quality of decision-making was a significant factor in assessing performance? Thus affecting compensation and career progression. This idea could help drive effective risk management.

 

, , , , , , , ,

Previous Posts