Last week, some of my colleagues and I had the opportunity to present on immigration, taxes, human rights and employment law with regard to cross-border employees at a CCCA section meeting.
I spoke about some common issues for employers who are sending their employees over the border, including the obligations of the employer, immigration violations, investigations and penalties. I stressed the importance of employers being well-versed in the areas of immigration rule compliance, such as the difference between being reported as having committed a violation vs. voluntarily reporting a violation to immigration officials.
Human Rights, Labour & Employment Issues
My colleague, Shandra Czarnecki, a labour and employment lawyer, presented on some of the more sensitive issues with regard to human rights and employment law issues for cross-border employees.
She covered topics such as the Employment Standards Code and how it applies to temporary foreign workers, worker’s compensation issues, and Manitoba’s Human Rights Code. The protection of the rights of the foreign worker is a must.
Another colleague of mine, Bob Sly, who is a Taxation lawyer, discussed common issues that come up when dealing with cross-border employment.
He focused on topics such as income tax withholdings and foreign taxes. He paid particular attention to tax remittances to the country of residence of the foreign worker, as well as the requirement or exemption from paying Canadian income taxes. Foreign employees who travel to Canada for any length of time on behalf of their employer may be subject to Canadian taxes based on what they earn from their service in Canada.
For the complete presentation, please click here. Please note that a Canadian Bar Association membership login may be required.
*This blog was co-written by Leanne Verreault, immigration legal assistant.