IRS Announces New Delinquent Filing Compliance Procedures for U.S. Citizens Living in Canada and Abroad

A Welcome and Timely Initiative! On June 26, 2012, the IRS announced new filing compliance procedures for those U.S. persons (U.S. citizens, Green Card holders and resident aliens) living in Canada who have been delinquent in filing their U.S. income tax returns or the Report of Foreign Bank and Financial Accounts (“FBAR”). These catch-up tax…

Substance Abuse in the Workplace

Being faced with an employee who has, or is suspected of having a substance abuse problem is one of the most delicate situations that an employer can encounter. Suspicions can arise from the employee’s odd or erratic behavior, a change in the employee’s performance or by the employee’s physical demeanor. However, substance abuse can be…

Pay Equity – Frequently Asked Questions

Is this law applicable to my company? The Pay Equity Act applies to any company who employed an average of ten employees or more during their reference period (see Table 1 for applicable reference periods). However, any company that currently employs six employees or more must complete the annual Pay Equity Declaration. TABLE 1: REFERENCE…