by Dev User | Nov 29, 2018 | Uncategorized
Nov 2018 Charity & NFP Law Update
Ontario Bill 48, Safe and Supportive Classrooms Act, 2018
On November 12, 2018, the Legislative Assembly of Ontario began second reading of Bill 48, Safe and Supportive Classrooms Act, 2018 (“Bill 48”). If passed, Bill 48 would amend the Early Childhood Educator’s Act, 2007 and Ontario College of Teachers Act, 1996 to include “prescribed sexual acts” under the definition of “professional misconduct” for teachers. The amendments would provide mandatory revocation of teachers’ certificates where they have been found guilty of professional misconduct consisting of sexual abuse of a child, child pornography, or prescribed sexual acts. Additionally, these acts, along with the Teaching Profession Act, would also be amended to clarify that touching or other actions “necessary for the purposes of diapering, toileting, washing or dressing a child as part of [a teacher’s] professional responsibilities”, and “remarks that are pedagogically appropriate” do not constitute sexual abuse of a child or student. Bill 48 would also amend the Ontario College of Teachers Act, 1996 to require new teachers to pass a math content knowledge test prior to being granted a teaching certificate.
BC Bill 44, Budget Measures Implementation (Employer Health Tax) Act, 2018
On November 8, 2018, British Columbia’s Bill 44, Budget Measures Implementation (Employer Health Tax) Act, 2018 (“Bill 44”) received royal assent and will come into force on January 1, 2019. Bill 44 introduces the employer health tax (“EHT”) in B.C., an annual tax collected by the province from employers on remuneration paid to their employees and former employees, beginning January 1, 2019. Employers in B.C. will be required to pay EHT where their total remuneration exceeds $500,000 in a calendar year. However, Bill 44 exempts charitable and non-profit employers with permanent establishments in B.C. from paying the EHT if their total remuneration paid is not greater than $1.5 million. EHT is payable at a rate of 2.925% for any remuneration amount exceeding $1.5 million but not greater than $4.5 million. Similar EHT exemption provisions are available to charitable or non-profit employers with two or more qualifying locations in B.C. The same EHT rate is to be paid for each “qualifying location” where remunerations at each qualifying location is between $1.5 million to $4.5 million. Additionally, such employers whose paid remuneration at a qualifying location exceeds $4.5 million are subject to only a flat EHT rate of 1.95% for those qualifying locations.
Read the November 2018 Charity & NFP Law Update
