The Paycheck Protection Program has been commonly heralded as the foremost source of financial relief for businesses during COVID-19. However, the Employee Retention Credit or “ERC,” is a lesser-known replacement or supplement for PPP that has remained largely unleveraged by employers. Enacted in March of 2020 under the CARES Act, the ERC provides qualifying employers

It’s been three long years of ever-changing expectations about our response to the COVID-19 pandemic.  As governments and organizations are reassessing the cost/benefit analysis of risk reduction measures, mandatory vaccination policies are front and centre. Now that the Ontario government is encouraging long-term care facilities to allow unvaccinated staff in long-term care facilities,1 other employers should

On February 28, 2023, the COVID-19 state of emergency officially comes to an end in California. The “SMARTER Plan” is the next phase of California’s COVID-19 response. So what’s next for California employers? The new nonemergency COVID-19 prevention regulations―adopted by the California Occupational Safety and Health Standards Board and effective February 3, 2023―remain in effect

The Ontario Government has introduced a number of leaves and programs for both employees and employers throughout the COVID-19 pandemic. One of these, the Ontario Income Protection Benefit, gave employees up to three days of paid infectious disease emergency leave (“IDEL”) as long as their absence was for reasons related to COVID-19. The Income Protection

Until recently, employers had broad discretion to determine whether their employees were required to take COVID-19 tests prior to entering the workplace. Since the outset of the pandemic, the Equal Employment Opportunity Commission (EEOC) consistently allowed COVID-19 testing for on-site employees. However, on July 12, 2022, the EEOC updated its guidelines and now requires employers

The worldwide equity market tumult is creating some unique and unprecedented challenges. However, plunging asset values are presenting some rare opportunities in wealth planning that are often only seen once in a generation. Below are some strategies you may wish to incorporate into your estate and tax planning during this time.
Basic Estate Planning: Now,

After two tumultuous years reacting to COVID-19 in the workplace, the one constant has been change. In recent months, the state of California has changed course on several workplace requirements, leaving businesses, schools and organizations scrambling to keep up. While the differences from past requirements lie in the details, the landscape is a familiar one:

The California Court of Appeals has allowed an employee’s wrongful death case for her husband’s death from COVID-19 to proceed against her employer, concluding the claim was not barred by California’s Workers’ Compensation Act. The court found persuasive the trial court’s analogy to a decision permitting claims against employers for injuries to family members from

COVID-19 mandates have become increasingly politicized over recent months. The many who descended on Parliament Hill in late January to protest COVID-related government restrictions are one extreme example of the rising dichotomy in Canada. However, what many Canadians may be unaware of is that their responsibilities under the law are far more expansive than just