doing business in canada - Davies Ward Phillips & Vineberg LLP

Self-employed persons are ineligible. Also, no benefits are paid to those who quit a job without cause or who arefired for misconduct.In Québec, the provisions of the Act respecting parental insurance provide a parental insurance plan that grantsbenefits to the parents upon the birth of a child or the adoption of a minor. Every employee resident in Québecand every Québec employer is required to pay a premium. The 2010 contribution is 0.506% for the employeeand 0.708% for the employer of earnings up to a maximum of $62,500. The maximum contribution payable in2010 by the employee is $316.25 and by the employer is $442.50.CANADA PENSION PLANThe Canada Pension Plan ("CPP") is compulsory. With the exception of employers and employees in Québec, allemployers and employees in Canada are required to contribute to this Plan. Québec has a provincial pensionscheme ("QPP") which provides benefits comparable to the CPP.All provinces also have pension benefits standards legislation governing the elements of a private pension plan.For more details regarding the CPP, QPP and pension benefits standards legislation, see the Retirement Plans,Employee Benefits and Equity-Based Incentive and Savings Plans section of this guide.OCCUPATIONAL HEALTH & SAFETY AND WORKERS' COMPENSATIONEach of the provinces has enacted legislation to establish certain standards for occupational health and safetyand to compensate employees who are injured in the course of their employment.In Ontario, employers must meet the safety standards in the Occupational Health and Safety Act, which:• encourage health and safety programs through mandatory committees of management and workerrepresentatives;• impose duties on employers, supervisors, workers, and other persons (e.g., owners) concerningworkplace safety;• provide employees with access to information regarding the presence of hazardous materials at theworkplace; and• permit employees to refuse to work where they have reason to believe that their safety or that ofanother employee is endangered.The legislation is enforced internally by workplace health and safety committees and externally by inspectorsappointed by the Ontario Ministry of Labour. Directors and officers of a corporation have a duty to takereasonable care to ensure that the corporation complies with the statute.Some Ontario employers must register with the Workplace Safety and Insurance Board under the WorkplaceSafety and Insurance Act. The failure to do so within ten days of becoming an "employer" is an offence. Mostworkers injured in accidents arising from employment or suffering from an occupational disease may receivecompensation from the fund established under this legislation, but cannot sue the employer for damages arisingfrom such injuries.In Québec, An Act respecting occupational health and safety is intended to eliminate dangers to the health,safety and physical well-being of workers. It grants an employee the right to refuse to perform work if there isEmployment Law 59