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December

New Zealand: Labor Law Amendments Pending

Reforms to the 2000 Employment Relations Act are expected to phase in during the second half of 2013. Among the changes are those detailing flexible work, good faith arrangements, collective agreements, and restructuring. See the government Q&A for further detail.

Canada: Labor Code Changes Pending

Potentially significant changes to Canada'a Labor Code are in the offing. The Jobs and Growth Act currently awaiting approval (having passed its second reading in late October) proposes several updates of note for employers in Canada.

On November 20, 2012 the Parti Quebecois led by Premier Pauline Marois tabled its first budget. The new minority government in Quebec, Canada's most heavily indebted province, aims to eliminate its deficit during 2013-14.

The final deadline to claim overpaid old Ontario Retail Sales Tax (RST) is December 31, 2012. The province had maintained the four-year deadline for taxpayers to claim overpaid RST when it replaced its RST with the HST on July 1, 2010. However, in its 2012 budget, Ontario announced that it was shortening this deadline to no later than December 31, 2012.

Canada: Anti-Spam Update

In 2010, Canada passed the Anti-Spam Act, about which new information is now available. In addition to prohibiting spam, the act also regulates activities related to certain electronic means of carrying out commercial activities.

Mexico: New Labor Law

After lengthy wrangling, Mexico finally has a new modern and competitive labor law, its first in four decades.

November

Understanding the Economic Employer Concept

Tax treaty exemption for mobile employees working on shorter assignments (for example lasting for up to 183 days) is NOT available in all situations. Employees may be taxable under host country laws even for very short assignments.

Japan recently introduced new reporting requirements for foreign-based equity awards/benefits received by employees in Japan.

Brazil’s Minister of Finance Guido Mantega announced an increase in the number of industrial sectors to benefit from the payroll tax exemptions under the government’s “Brasil Maior” stimulus program.

UK: Employment Law Reforms

The UK’s Secretary of State for Business, Vince Cable, announced a package of reforms which will lead to further changes aimed reducing burdens on businesses, especially small businesses.