YOUR VOICE OF BUSINESS VOL 30 ISSUE 8 SEPTEMBER 2014 ... · to ensure that the 2015 Toronto Pan Am and Parapan American Games leave a positive, lasting economic legacy in Durham Re-

On August 6, 2014 the Greater Os-hawa Chamber of Commerce hosted a roundtable with the Honourable Minister Gary Goodyear. The Minster presented an overview of the Federal Economic Devel-opment Agency for Southern Ontario’s (FedDev Ontario) Southern Ontario Pros-perity Initiatives (SOPI) and the Ad-vanced Manufacturing Fund (AMF)

2014 to over twenty senior key business stakeholders and Colin Carrie MP Osha-wa. In attendance were business leaders from the Greater Oshawa area along with representatives of UOIT, Durham Col-lege, the City of Oshawa, Organization of Canadian Nuclear Industries, General

On August 21, 2014 Bob Malcolmson CEO & GM of the Greater Oshawa Cham-ber of Commerce attended a Minister of Transport consultative roundtable session in Markham with senior key business stakeholders. The Honourable Lisa Raitt, P.C., M.P., updated the group on the de-partment’s progress on the development and management of the Pickering Lands

and to listen to any further views on this topic. In attendance were business leaders from the GTA Airports including Ham-ilton, Kitchener Waterloo, Billy Bishop Buttonville and the GTAA. Also repre-senting the air carriers were Porter, Air Canada and Westjet as well as representa-tives from various industry associations.

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BUSINESSMATTERSSERVING OUR MEMBERS AND THE BUSINESS COMMUNITIES OF • OSHAWA • BOWMANVILLE • COLUMBUS • COURTICE • HAMPTON • ORONO • RAGLAN • TAUNTON

Y O U R V O I C E O F B U S I N E S S VOL 30 ISSUE 8 SEPTEMBER 2014

A new report from the Greater Oshawa Chamber of Commerce and the Ontario Chamber of Commerce identifies the crucial steps that governments and the private sector must take in order to ensure that the 2015 Toronto Pan Am and Parapan American Games leave a positive, lasting economic legacy in Durham Re-gion, the GTA and the province.

“The 2015 Games will en-hance the abilities for the Region of Durham to promote SPORT DURHAM and going forward, the ability to attract future sport-ing events to Durham Region,” says Bob Malcolmson CEO & General Manager of the Greater Oshawa Chamber of Commerce.

In less than a year, the Games will come to a close. If projec-tions are accurate, they will bring 250,000 visitors to Ontario, gener-ate $3.7 billion in new economic activity, and result in an expected 26,000 new jobs. While the Games are likely to provide a short-term boon to our economy, the lasting impact is much less clear.

According to the report, Be-yond the Finish Line, Ontario needs to follow the lead of other major sporting event hosts and market itself more prominently to potential visitors from abroad.

“The Games have the potential to attract as many as hundreds of thousands of visitors from across the Americas,” says Allan O’Dette, President and CEO of the Ontario Chamber of Com-merce. “But they won’t arrive un-solicited - we need to step up our marketing game abroad.”

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Fall Business ShowcaseThe Greater Oshawa Chamber hosts its Fall

Business Showcase ʻA Business to Business Trade Showʼ on Tuesday, October 14 from 4:00 p.m. to 7:00 p.m. at the Quality Hotel & Conference Centre in Oshawa. Plenty to do at this event…network, hors dʼouevres, cash bar, VIA Rail Tickets Draw and lots of door prizes! For details and to register online, visit web.oshawachamber.com/events.

Celebrating Business!The Greater Oshawa Chamber of

Commerce presents its 19th Annual Business Excellence Awards on Thursday, September 18 to honour businesses that excel in all areas of business and display leadership within the

business community. This isn’t your average, run-of-the-mill awards show—it’s the party of the year! Please join the Chamber to “Celebrate Business” and to recognize the extraordinary success of the recipients. For more information and to register, visit web.oshawachamber.com/events.

Lunch With Chief of Police Paul Martin

The Greater Oshawa Chamber hosts a Luncheon with Chief of Police Paul Martin on Wednesday, October 8 from 12:00 noon to 2:00 p.m. at Fazio’s Restaurant. This

is a great opportunity to learn of the ever changing needs and diverse challenges of our community and what the future holds for Durham Region police services! For details and to register online, visit web.oshawachamber.com/events.

Steps To Ensure 2015 Pan Am Games Leaves A Lasting Economic Legacy

FedDev Ontario Roundtable Pickering Airport Update

The week of August 18th construction got underway for the final stage of the Rail Spur into Port Oshawa. According to a spokesperson for CN Rail the schedule provided by the contractor notes that the work should be completed in the first week of December. Pictured is the construction crew working on Harbour Road and in the background is a ship unloading in the Port.

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Page 2 Greater Oshawa Chamber of Commerce – Your Voice of Business September 2014

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Business of the MonthTeam Canada Black Belt Institute

Team Canada Black Belt Institute (TCBBI), located at their new location, 2795 Ritson Road North in Oshawa (NE corner of Ritson and Winchester) has been very active ‘behind the scenes’ making contributions to the community. Their new location is the former Knights of Columbus Park. Owner, Ed Comeau is putting together a scrapbook commemorating the Knights of Columbus Park and is inviting members of the community to add to the scrapbook and send in photos from a function, picnic or event held at the park. Please contact Ed at (905) 721-2271 or visit www.tcbbi.com for more information.

For many years TCBBI have run a Food and Toy drive at Christmas as well as a Food Drive at Thanksgiving in support of the Simcoe Hall Settlement House. They have also helped out with various seniors’ events in the community and have had numerous speaking engagements at various high schools

speaking with students about starting and operating a busi-ness or launching a career. On behalf of the Greater Oshawa Chamber of Commerce, congratulations on being named Business of the Month for September 2014. Pictured in the banner presentation from left to right (standing) Matthew, Kate, Mikeala, Alexei, Kyoshi Edward, Catherine, Chamber Ambassador Lisa McKnight of McCAM Insurance, Mitchell, Chamber President John Sturrup of JS2 Marketing & Com-munications, Chamber Ambassador Peter Bocking of Hardi-man Mount & Associates Insurance Brokers, Sempai Mat-thew Mitchell, Gregory, Vanessa, Mitchell, Jannelle, Dennis, (One knee) Jordan, Shivam, Elliott, Daniel, Zachary, Calvin, Peter, Liam, Jennifer, (Seiza) Darius, Mika, Zachary, Zahn, Johnny, Cameron, Gianluca, Sophia and Christian.

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Alary Technologies is the only Apple Authorized Service Pro-vider in the Durham Region, located in Oshawa, Ontario servic-ing both Durham Region and the GTA. They specialize in service and support of Apple Macintosh computers and iOS devices.

Alary Technologies is also a member of the Apple Consul-tants Network providing consulting, networking and training on the use of Apple technology in a business environment. Their expertise crosses over to the integration of these devices within the enterprise environment with Windows-based peers.

Their vision as an independent service provider and con-sulting firm is to help small and medium businesses make the most out of their Macintosh computers and to better utilize their Apple technology as a whole.

The use of Macintosh computers in business has been growing rapidly over the last 5 years due to their reliability, low cost of maintenance and diverse solutions.

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years, Motel 6 has used the tagline, “We’ll leave the light on for you®,” earning the chain the highest brand recognition in the economy lodging segment in the U.S. Expansion into Canada started in 2000 and now boasts 23 locations nationwide. Its sister brand Studio 6, known for providing more in your room and less on your bill is an Extended Stay property where all

units feature a fully equipped kitchen, providing the best choice for guests who need to be away from home a bit longer. “Extend your stay and not your budget®” at its two locations in the GTA.

The convenient and pet-friendly location at 165 Consumers Drive in Whitby provides its guests with a clean, comfortable room and standard amenities which include: free local phone calls, free Wi-Fi internet access, no long distance access charges, free morning coffee, expanded cable channel line-up, and guest laundry facilities. Popular among corporate and leisure travelers as well as with sports groups, the Motel 6 in Whitby is the smart choice for travelers who can enjoy the value of the higher-priced hotel chains without straining their budgets.

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September 2014 Greater Oshawa Chamber of Commerce – Your Voice of Business Page 3

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GREATER OSHAWA CHAMBER OF COMMERCEBOARD ELECTIONS – 2015NOMINATIONS FOR 5 DIRECTORS

Director nominations may be filed at the Greater Oshawa Chamber of Commerce, 44 Richmond Street West, Oshawa, commencing from July 1, 2014 to October 31, 2014 be-tween the hours of 9:00 a.m. and 5:00 p.m. Monday through Friday. Directors will be elect-ed for a three-year term, beginning January 1, 2015 ending December 31, 2017. All active members or member representatives in good standing are eligible to hold elected office.

Nomination papers and a Candidate’s Guide are available from the C.E.O. & General Manager of the Greater Oshawa Chamber of Commerce. A signed consent to the nomi-nation and a declaration of qualification by the candidate are required. (Nomination Form)

A Director is a part of the policy making and governing body of the Chamber. Directors must make a reasonable effort to attend all meetings of the Board, (approximately 10 per year) and to actively contribute to it. In addition, a Director may also be asked to act as a liaison to a committee’s activity.

Service as a Director carries with it the obligation to render informed judgment on the activi-ties and methods of the Chamber and to contribute to determining its future course. The future growth, dimensions and directions of the Chamber rest in the hands of today’s Directors.

For additional information on running as a Director, please contact Bob Malcolmson, C.E.O. & General Manager at (905) 728-1683 or John Sturrup, President at (905) 426-4464.

John Sturrup President and Chair, Nominating [email protected] • www.oshawachamber.com44 Richmond St. W., Suite 100, Oshawa, ON L1G 1C7 T. 905 728-1683 F. 905 432-1259

2015 BOARD OF DIRECTORS ELECTIONSClose of Nominations – Friday, October 31, 2014

Election Day – Friday, November 21, 2014

Would you or an associate like a unique opportu-nity to network, promote your business or enhance a new employee’s people skills. A Chamber Commit-tee gives you that opportunity. Lending a hand for as little as two hours a month is a great way to ben-efit your business, make lasting contacts or enhance your proficiency as a team player. The Chamber has just the committee to fit your interests or your area of expertise. There are many to choose from.

The Ambassador Committee is ideal for a mem-ber wishing to cultivate new business by welcoming new members to the Chamber. The Events Commit-tee addresses the education and information needs of the membership with an eye towards targeted net-working - a great fit for someone wanting to enhance their event planning skills. The Federal/Provincial Municipal Affairs Committee and its task forces is just right for the ‘Policy Wonk’ who likes to monitor and interpret government legislation and make rec-ommendations for action to the Chamber Board of Directors on issues that could impact business.

The Chamber’s new EnGen Committee, being launched in September, addresses the long-term goal of creating opportunities and advantages for the community’s up and coming young business leaders.

“The EnGen Committee is designed to engage the young business person (who is in the first ten years of

their career) in Chamber events and relevant activities that will further their career through networking with oth-ers,” said Bob Malcolmson, CEO & General Manager. “Our goal is to get our future business leaders connected to their peers and to the local business community.”

Over the summer the Chamber’s informal Under 40 group was re-organized into a formal committee. With input from several young business leaders and two years of Under 40 events to build upon, it was agreed that an incremental shift should be under-taken to take the enthusiasm of the group to the next level. The committee will build on the interests of the under 40s looking at what has been successful in getting young people out to the events, with an eye to workshops and mentoring, that will offer tangible benefits for the Chamber and the local economy.

Research indicates that the “ideal” committee should, in most situations, be seven people. To ensure that each committee is represented by a cross-section of the Chamber’s membership all appointments are based on areas of expertise required for the committee, interest of the applicant and business affiliation and is limited to one representative per member firm per committee.

If you are interested in being involved in a com-mittee simply go to www.oshawachamber.com and click on About the Chamber, Committees to find and complete the application. If you have inter-

est in more than one committee clearly mark your preference of committee choice as one, two or three on the application form.

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Published by the Greater Oshawa Chamber of Commerce44 Richmond Street WestOshawa, Ontario L1G 1C7Tel: 905-728-1683 Fax: 905-432-1259

Email: [email protected]

Web: www.oshawachamber.com

Len Baker, Director CIBC Commercial Banking

Dan Carter, Leave of Absence Channel 12

Clyde Catton, Director BDO Canada LLP

Kyle Douglas, Director CRCS DKI

Jason Easton, Director General Motors of Canada Limited

Business Matters is an information package provided to members of the Greater Oshawa Chamber of Commerce and businesses at large. The positions expressed in by-lined columns are the opinions of the author and do not reflect the position of the Greater Oshawa Chamber of Commerce unless specifically stated. The Greater Oshawa Chamber of Commerce assumes no responsibility for statements or claims made by advertisers. The Greater Oshawa Chamber of Commerce publishes Business Matters 11 times per year. Issue dates are January, February, March, April, May, June, July/August, September, October, November and December. Closing date is the 15th of the month prior to publication.

Business Matters is delivered to 5,000 businesses in the Greater Oshawa area. No part of this publication may be reproduced without the publisher’s written permission. Canada Post publication agreement #40804106.

Linda Grieco, Director P.R. Engineering Ltd.

David Hare, CIP, Treasurer Petley-Hare Insurance Brokers

Jeff Hayes, Vice President Brian Hayes Plumbing

Harry Horricks, Director Oshawa Clinic

John Kellam, Director McIntosh Anderson Kellam Funeral Home

K. Robert (Bob) Malcolmson, CEO & GM Greater Oshawa Chamber of Commerce

Kevin Mara, Executive at Large Neal & Mara, Barristers & Solicitors

Diane Munro, Director Classic Flowers

Ron Oberth, Director Organization of Canadian Nuclear Industries

Don Pitman, Director Guardian Residential Services

Natalie Sims, Vice President Durham Medical

Robert Spruce, Director Computer Techs Oshawa

John Sturrup, President JS2 Marketing & Communications

Gary Valcour, Director Oshawa Port Authority

Terry Wu, Director UOIT

Presented by Peter Bocking

When considering an employee benefit program, most people typically think primarily about health and dental benefits. But many plans have other services that can be equally important to your employees, so it’s critical to consider these when searching for an employee benefit plan.

The Chambers of Commerce Group Insurance Plan offers a num-ber of value-added benefits that are included at no additional cost!

Best Doctors® services, for instance, is included in every pro-gram. If you face a medical concern, you want to ensure the ac-curate diagnosis is made and you are getting the correct treatment for your illness. Best Doctors has access to over 50,000 world renowned specialists to confirm the diagnosis and treatment op-tions without the patient ever having to leave home.

To learn more about a particular treatment or the medication you’re taking, the Chambers Plan health and wellness website my-benefits health® provides employees with tools, resources and trusted health information.

Every Extended Health plan offers Chambers Plan participants PVS discounts of up to 20% on eyewear, and 10% on laser eye surgery, hearing aids, and hearing devices at participating provid-ers, allowing them to maximize their benefit plan dollars.

All Chambers Plan’s programs include Business Assistance Service (BAS), a confidential service providing access to pro-fessional accounting, counselling, legal and human resource ex-perts who understand the challenges small business owners face. Through the Chambers Plan BAS, firms have access to expert advisors able to help their business grow.

And unlike many programs, the Chambers Plan is a not-for-profit program, so any surpluses at the end of the year go back into the Plan to support all participating firms.

All of these features set the Chambers Plan apart, so when you compare benefit programs it’s worthwhile to look for value-added benefits like these. They can make all the difference to you and your employees!

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preSiDent’S MeSSAGeJohn sturrup

I always liken Labour Day to New Year’s Day for Business. We have the hazy days of summer behind us and now it’s time to role our sleeves up and get down to business.

That’s exactly what we are doing at the Chamber as your Executive has been diligently working on current issues, events and strategies as well as preparing for a busy fall.

September will be a busy time for the Chamber, as we celebrate and congratulate this year’s recipients of the 2014 Business Excellence Awards. We encourage everyone to attend this event on Thursday, Sep-tember 18 at the Regent Theatre in downtown Oshawa.

The evening kicks off with a Pre-Awards Cocktail Reception at Avanti’s Restaurant, beginning at 5:00 p.m., followed by a Red Carpet welcome and Awards Presentation at the Regent Theatre beginning at 6:15 p.m.

There are lots of exciting prizes to be won – but you need to attend in order to win. The Post-Award dinner will be held at Fazio’s Restau-rant beginning at 8:00 p.m.

The 2014 recipients of the prestigious Business Excellence Awards are “Business Excellence” – J.J. McGuire General Contractors.; “Civ-ic Pride” – Nina Romano Insurance Agency Inc.; “Innovation” – triOS College Business Technology Healthcare; “New Enterprise” – Speed-pro Imaging Durham; and “Business Person of the Year” – Charlie Morison of Creighton Law LLP Barristers & Solicitors.

The Greater Oshawa Chamber of Commerce bills this event as “the party of the year”, so you don't want to miss out! Book your ticket today and be part of the celebration!

A new Chamber Committee will be starting up in September. Just be-fore the summer break, the Board of Directors agreed to transition the Under 40 ad hoc committee into a full-fledged committee of the Chamber.

This committee, the EnGen committee, will be made up of our ‘next generation’ members and is designed to engage the young business person (who is in the first ten years of their career). We have some dedicated volunteers ready to take up the challenge of steering this committee to meet its mandate. We are looking for some great things to come out of this committee.

This month is also time for submission for nominations for the 2015 Board of Directors election. The nominating Committee is in place and there will be an election for five openings on the board next year.

The election is open to all members in good standing. It is a great way to volunteer and participate in your business community. If you are interested in putting your name forward, details on the process can be found on page 3 of this issue of Business Matters. Don’t hesitate to give Bob Malcomson or myself a call if you have any questions regard-ing the duties of a Director. Good luck to all who run in this election.

Later in September, Chamber CEO Bob Malcolmson and I will be attending the Canadian Chamber of Commerce Annual General Meet-ing, which is being held in Charlottetown, Prince Edward Island this year. This will bring together representatives of Chambers from across Canada, along with federal politicians. As the voice of the business community, we will be continuing to put in place measures to strength-en the brand of the Chambers across Canada

The Greater Oshawa Chamber of Commerce has always been a strong player at this convention. The AGM gives us an opportunity to get plugged into the latest developments, trends and issues that are important to the Canadian business community and develop solutions that will break down the barriers that are holding Canadian businesses back, setting our policy agenda for the upcoming year.

As always, I would like to remind members that our goal this year is to build membership. I ask that Chamber members spread the word about the great things happening at the Greater Oshawa Chamber of Commerce. If you know of a business or businessperson who might benefit from membership, please introduce them to the Chamber staff or myself. We would love to have them aboard.

Sincerely,John SturrupPresident, Greater Oshawa Chamber of Commerce

Canadian Manufacturers & Exporters (CME) has deep concerns with the Ontario Retirement Pension Plan (ORPP) given its potential impact on the broader economy and, specifically, the adverse impacts to the manufacturing sector. We are urging the government to conduct a robust consultation with employers and workers across all sectors before finalizing the plan design and technical details for the proposed ORPP to avoid any unintended consequences.

CME supports the stated objective of the ORPP to increase in-come for Ontarians in retirement, as it will foster long-term economic growth and stability for the Province. However, there are a number of issues that arise from the current ORPP that must be considered and addressed. The primary issues that CME has identified can be sum-marized as follows:

• Mandatory contributions pose a real risk to Ontario’s economic growth• Without further mitigation, the ORPP will have an adverse im-

pact on job creation and the economy in the medium term• A number of “unintended consequences” are likely to follow• Proposed benefit levels do not correspond to the proposed con-

tribution levels• An Ontario-only solution would be cost prohibitive and create a com-

petitive disadvantage in an increasingly competitive global marketMandatory employer contributions will have a direct impact on jobs

and growth in the economy. CME strongly believes that the fundamental principle that underpins retirement income security must be to protect and enhance the viability of the plan sponsor (the employer). In a com-petitive business climate, increasing mandatory costs to employers nega-tively affects their profitability and, potentially, their viability. There is a strong relationship between profitability, investment and employment in manufacturing, and CME believes this change will result in further job losses and broader damage to the economy without direct mitigation.

CME has assessed the direct economic cost to employers at over $2 billion annually, and employees would have to contribute another $2 billion. These costs exclude one-time set-up and ongoing administra-tive costs, and do not consider upward pressure on existing pension costs or the impact on current or future investments in Ontario.

Furthermore, the ORPP could have a number of unintended conse-quences that will negatively impact those that are already struggling to save for retirement. Employers faced with increasing costs and little

ability to absorb them may be forced to implement wage freezes, re-ductions or layoffs to manage a new mandatory cost.

CME does not support mandatory employer contributions to the ORPP at this time. CME recommends converting the existing ORPP to an incentive based approach that rewards employers (and employees) for administering and contributing to a private sector pension plan.

CME recommends that other alternatives to the establishment of a new pension bureaucracy to support the ORPP be considered. An ORPP bureaucracy will be extremely costly to establish and will nega-tively impact Ontario’s targets for achieving fiscal balance.

In the alternative, Ontario must implement a financial offset of equal or greater value for employers and members to avoid negative economic consequences that would be associated with this change.

A key way to solidify and increase pension coverage in Ontario is to take concrete and creative steps to improve the affordability, such as funding of comparable workplace pension plans (in particular single employer sponsored defined benefit plans). Those employers that are committed to provide guaranteed retirement benefits for their employ-ees need the government’s support in stabilizing funding in a low in-terest rate environment. Examples of these measures include a transi-tion to target benefit plans, normalized interest rates (including use of an interest rate floor) to value pension liabilities and longer amortiza-tion periods. Other provinces have adopted similar measures including Quebec and Nova Scotia. We appreciate the opportunity of working with you and the Minister of Finance to implement similar measures.

In addition, the regulatory burden imposed on single employer pen-sion plans in Ontario is extreme. Consideration should be given to implementing a new streamlined regulatory model that would remove the barriers that currently preclude small and mid-sized Ontario em-ployers from participating in the private pension marketplace.

CME deems these recommendations to be necessary to mitigate harmful impacts to manufacturers and to the Ontario economy.

CME also believes that there is a path forward that will achieve the objective of increasing retirement income security for Ontarians without compromising the ability of our businesses to compete in a globally competitive marketplace.

For more information on CME, contact [email protected] or visit www.cme-mec.ca.

Submitted by Ian Howcroft, Vice President(Ontario division) of Canadian Manufacturers & Exporters

ORPP Will Have Adverse Impact On Job Creation And The Economy


Motors and members of the Chamber’s Board of Directors. The presentation, Federal Economic De-velopment Agency for Southern Ontario: Overview of 2014–19 Programming Southern Ontario Pros-perity Initiatives (SOPI) and Advanced Manufac-turing Fund (AMF,) can be found on the Chambers website at www.oshawachamber.com.

The report also highlights the need to make sure that government’s traffic reduction targets for the Games do not slow the movement of goods in the province by ensnaring transport trucks in gridlock. Congestion already costs the GTHA $6 billion in lost productivity annually. Observers anticipate that congestion in the region will worsen during the Games, partially as a result of the government’s am-bitious 20 percent traffic reduction target.

The business group also urges Ontario businesses to leverage the unique opportunity presented by the Games to establish deeper relationships with their Latin American counterparts. Ontario’s exports to the region account for only 2.1 percent of Ontario’s ex-ports. The group applauds the Government of Ontario

for spearheading the Toronto Pan American Economic Summit, a three day conference that will bring togeth-er 1,500 business leaders from across the Americas.

“Government cannot bear sole responsibility for the success of the Games. Businesses and all On-tarians need to get excited about their potential and take advantage of the tremendous opportunities they provide,” adds O’Dette.

“Oshawa and Durham Region businesses need to put their best foot forward and ensure we showcase Durham Region as a great place to do business and a return destination for our visitors from the Ameri-cas,” adds Malcolmson.

Learn more by reading Beyond the Finish Line: En-suring a Successful Legacy for the Toronto 2015 Pan Am and Parapan Games at www.oshawachamber.com.

On August 22, 2014, Greater Oshawa Chamber member, Durham Flight Centre, hosted its 9th Annual Power Pilot Scholarship Wings Parade for the twenty four graduating students from the Royal Canadian Air

Cadets. To date the program has graduated over 200 students. Thanks to Manni Rosario of Durham Flight Centre, pictured far right second row, for his on going support of this program.

Steps to Ensure 2015 Pan Am Games Leaves a Lasting Economic Legacy

9th Power Pilot Scholarship Wings Parade

FedDev Ontario Roundtable

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SAVE! Preferred Chamber pricing on processing fees for credit, debit, eCommerce, mCommerce and gift cards. Visit firstdatacanada.ca/chambermembers/ or call 1-888-265-4117.

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On Wednesday, August 6, the Chamber hosted a Rountable Session with The Hon. Minister Gary Goodyear. Pictured (l to r) is Chamber VP Jeff Hayes, Minister Gary Goodyear, Chamber President John Sturrup and Dr. Colin Carrie, MP Oshawa.


Thank you To our 19Th annual Business excellence awards sponsors

Business Person of the YearCharlie Morison

Creighton Law LLP Barristers & Solicitors

CiViC PriDeNina Romano Insurance Agency Inc.

innoVationtriOS College Business Technology Healthcare

First, they made a commitment,Now it’s time to Celebrate their Achievements.

The Honourees will be recognized at the 19th annual Business excellence awards

thursday, september 18, 2014at the regent theatre, oshawa

VIDEOAWARDS

Congratulations to all recipients from

AWARDS 2014

19th Annual

Congratulations to all the Recipients from




Thank you To our 19Th annual Business excellence awards sponsors

“THERE IS NO REMEDY FOR LOVEBUT TO LOVE MORE”Henry David Thoreau

F

74 Simcoe Street SouthOshawa, ON L1H 4G6

905-579-95691-888-246-5996

www.classicflowers.cawww.classicflowers.com

or Your Special Valentine

innoVationtriOS College Business Technology Healthcare

neW enterPriseSpeedpro Imaging Durham

Business eXCeLLenCeJ.J. McGuire General Contractors

First, they made a commitment,Now it’s time to Celebrate their Achievements.

The Honourees will be recognized at the 19th annual Business excellence awards

thursday, september 18, 2014at the regent theatre, oshawa

VIDEO EVENT

Congratulations to all recipients from

AWARDS 2014

19th Annual



Join us on awards niGhT To celeBraTe “The Business party of the year”

Pre-aWarDsCoCKtaiL reCePtion

5:00 PM

avanti trattori17 King street east

oshawa(905) 404-8045

reD CarPet WeLCoMe& aWarD Presentation

6:00 PM

regent theatre50 King street east

oshawa

Post-aWarD Dinner8:00 PM

fazio’s restaurant33 simcoe street south

oshawa(905) 571-3042

Visit web.oshawachamber.com to reserve your ticket!


On Wednesday, August 13 the Greater Oshawa Chamber of Commerce hosted the 21st Autofest Media Launch BBQ on the Chamber patio. Thank you to the members of the Motor City Car Club who showcased their vintage

vehicles and immaculate hot rods for all to see. The Club presented just a sample of what people would see at the 21st Autofest weekend event, held on August 23 and Au-gust 24, at the picturesque Lakeview Park.

The Motor City Car Club has always had a special place in their hearts for the Grandview Children’s Centre. Pro-ceeds from the Annual Autofest Media Launch BBQ are gifted to the Grandview Children’s Foundation which is the choice of charity for the Motor City Car Club.

Pictured in this photo at the microphone is Lorraine Sunstrum-Mann, Executive Director of the Grandview Children’s Centre. The children and staff from Grand-view Children’s Centre enjoyed a fun-filled afternoon!

It was another successful Autofest Media Launch BBQ on Wednesday, August 13 on the Chamber patio. Mem-bers and guests enjoyed a free BBQ lunch, compliments of sponsor Syvan Developments Ltd., and networked among a display of vintage vehicles and immaculate

hot rods. Thank you to the Motor City Car Club for donating 2 weekend passes to Autofest as a prize for the business card draw. The luck winners were Tracy Roulston of Marigold Ford Lincoln Sales Limited and Dennis Kirby of Rockbrune Bros. Ltd.

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Great Cars! Great Food! Great People!Party On The Patio


Visit web.oshawachamber.com/events to register online

Health, Dental & Life Insurance designed for Greater Oshawa Chamber Members and their Employees. Contact Peter Bocking at 1.800.361.6996 ext. 239 or visit www.chamberplan.ca

UPCOMINGEVENTSTO REGISTER FOR A CHAMBER EVENT PLEASE FAX IN YOUR REGISTRATION FORM TO 905.432.1259, EMAIL TO [email protected]

OR PHONE 905.728.1683 TO HAVE A REGISTRATION FORM SENT TO YOU.

N E T W O R K I N G A T A G L A N C E

For complete details on these events, see the flyers in this edition of Business Matters or call the Greater Oshawa Chamber of Commerce at 905-728-1683 to have a flyer emailed or faxed to you.

19th Annual Greater Oshawa Chamber of Commerce

BUSINESS EXCELLENCE CELEBRATIONTHURSDAY, SEPTEMBER 18, 2014REGENT THEATRE—UOIT

For TICKETS, call 905-728-1683 or visit web.oshawachamber.com/events to register

100$ + HST PER PERSON Incl. Cocktail Reception & Awards

Pre-Awards Cocktail Reception – 5:00 PMAvanti Trattori | 17 King Street East, Oshawa

‘PARTY OF THE YEAR’

Red Carpet Welcome & Awards Presentation – 6:00 PMRegent Theatre | 50 King Street East, Oshawa

DOWNTOWN OSHAWA | 6PM-8PM

Post-Awards Dinner – 8:00 PM – SOLD OUTFazio’s Restaurant | 33 Simcoe Street South, Oshawa

Awards Presentation Only: $65 + HST

To Celebrate Business

Lunch&Learn

12:00 p.m. - 1:30 p.m.Topic: Breaking all The BarriersFacilitator: Cate Collins, Powerful Journey Consulting

Wednesday, September 10, 2014Greater Oshawa Chamber of Commerce Boardroom44 Richmond St. W., Ste. 100, Oshawa

This is a free MEMBERS ONLY benefit! Only one member per member business!Please remember to bring your own lunch!

Pre-registration is required. Register ONLINE at web.oshawachamber.com/events

Wednesday, October 8, 2014 • 12:00 p.m. – 2:00 p.m.Fazio’s Restaurant, 33 Simcoe Street South, Oshawa

Members: $40.00 Plus HST Prospective Members: $50.00 Plus HST

Pre-registration is required. Register ONLINE at web.oshawachamber.com/events

CHIEF OF POLICE LUNCHEON

Keynote Speaker: Chief Paul MartinDurham Regional Police Services

Tuesday, October 14, 2014 • 4:00 pm – 7:00 pmQuality Hotel & Conference Centre1011 Bloor Street East, OshawaRegistration: $10.00 Plus HST (1 Ticket)Registration: $15.00 Plus HST (2 Tickets)Exhibitor Table: $45.00 Plus HST (Members only - includes 2 tickets)

This event sells out quickly! Register today!!!Hors d'ouevres & Cash Bar; VIA Rail Draw; Lots and lots of Door Prizes.Pre-registration is required! Register ONLINE web.oshawachamber.com/events

Hosted By:

2014 FALL BUSINESS SHOWCASE ‘A Business to Business Trade Show’

5TH ANNUAL CURLING "FUN" SPIEL5TH ANNUAL CURLING "FUN" SPIEL

Wednesday, November 5, 2014 Oshawa Golf & Curling Club,160 Alexandra Street, Oshawa

• 11:30 a.m. LUNCH • 12:30 p.m. 1st DrawTeam of 4: $140 (Plus HST) • Individual: $35 (Plus HST)

Price includes two (2) four end games of curling, light lunch and one (1) complimentary drink ticket.

**Individual registrations will be placed on a team**

Pre-registration is required! Register ONLINE web.oshawachamber.com/events

Women In BusinessWednesday, November 19, 2014

12:00 p.m. – 2:00 p.m. STAV’s Dining Emporium

557 King Street East, Oshawa Members: $40.00 PlUs Hst

Prospective Members: $60.00 PlUs Hst

PRE-REgISTRATION IS REquIREd!REGISTER ONLINE WEB.OSHAWACHAMBER.COM/EVENTS

keynote speaker:Joanne Nichols,Mushroom Media

Group Inc.


In mid July Ambassador R.C. Wu Director General of the Taipei Economic & Culture Office out of Toronto met with the Greater Oshawa Chamber of Commerce (GOCC) over lunch at the Oshawa Golf & Curling Club. The Ambassador, an avid golfer, enjoyed the opportuni-ty to visit the historic golf club and to discuss potential business opportunities and to learn about Oshawa and

Durham Region. Pictured (l to r) Victor Liu, Director, Taipei Economic & Culture Office, Bob Malcolmson, CEO of the GOCC, Ambassador R.C. Wu, Chamber President John Sturrup of JS2 Marketing & Commu-nications and Peter Chang, General Manager MAXXIS Cheng Shin Rubber Canada Inc. in Brampton.

LT. Colonel R. Brown (Retired) Ontario Regiment presents the Greater Oshawa Chamber of Commerce gift (photo of the Mural of Camp X that is on the wall

of the OPUC building in Oshawa) to the Mayor of St. Mere Eglis, France during the Regimental Association’s Bus Tour of WWII battle sites along Normandy Beach.

Stop in at the Open House hosted by downtown Os-hawa’s newest boutique hotel, La Quinta Inns & Suites, on Thursday, September 18th from 2:00 p.m. to 5:00 p.m. located at 63 King Street East in Oshawa. Join the

Mayor of Oshawa and the business community for the ribbon cutting ceremony at 3:00 p.m. For more infor-mation, visit www.laquintaoshawa.com.

On Saturday, October 4th, Team Canada Black Belt In-stitute (TCBBI) hosts an Open House and grand re-open-ing at their new location, formerly Knights of Columbus Park, located at 2795 Ritson Road North in Oshawa (NE

corner of Ritson and Winchester) from 11:00 a.m. to 3:00 p.m. The official ribbon cutting ceremony will take place at 1:00 p.m. For more information, visit www.tcbbi.com.

East Meets West!

Juno Beach Remembered!

grand Opening For La quinta Inns & Suites

Team Canada Black Belt Institute Is Moving!

Members In the NewsMembers In the News

SAVE! 3.5 cents per litre off the retail posted pump price at Esso stations across Canada for Greater Oshawa Chamber Members and their Employees. www.essofleetoffers.com/CHAMBER/

New MembersNew Members

Renewing Members

Avtel Media CommunicationsBelmonte Real Estate BrokerageBreakaway Travel Oshawa Inc.C.L.O.C.A - Central Lake

Ontario ConservationComplete Sentient Information

SystemsCostco WholesaleCourtice Flea MarketDurham Metro CourierDurham Region Home Buildersʼ

AssociationElite Crete Design Inc.Frontenac Youth ServicesGagnon SportsGoodall Media Inc.Grandview Childrenʼs Foundation

Guardian Residential ServicesHardiman Mount & Associates Ins.

Brokers Ltd.Johnson Inc.Jubilee Pavilion - Grenadier GroupMeineke Car Care Centre OshawaMotor City CustomOntario Regiment FoundationOntario Shores Foundation for

Mental HealthOntario Works Employment

Supports - Region of DurhamOriana FinancialOshawa Animal HospitalOshawa Community Credit Union

LimitedOshawa Gear Co. Ltd.

Oshawa Generals Hockey ClubOshawa Senior Citizens CentresOshawa Speciality ProductsRoy Nichols Motors Ltd.Sector 57 Paintball ParkSelframe (Oshawa) Inc.St. John AmbulanceStephensonʼs AppliancesThe Oshawa ExpressUre-Tech Surfaces Inc.Woodland HomesWynn's Property Maintenance

BMS Sanitation & Safety Inc.800 Farewell StreetOshawa, ON L1H 6N5Phone: (905) 571-1074Web: www.bmssanitation.caCleaning Supplies/ Manufacturer/DistributionJared Shaw

Bruton Investment & Wealth Management79 Wellington St. W., Floor 11Toronto, ON M5K 1A1Phone: (416) 982-3517Web: www.richardbruton.caInvestment AdvisorsRichard Bruton

Coconut Cove Caribbean Cuisine7 Nassau StreetOshawa, ON L1G 4A3Phone: (905) 404-6688Web: www.coconutcove.caRestaurants & ClubsStephen Ramcharan

Granted Fitness471 Simcoe Street South (Legion)Oshawa, ON L1H 4J7Phone: (647) 294-1025Web: www.grantedfitness.comFitness/Personal Training/ NutritionAmanda Grant

Holiday Inn Express & Suites OshawaUnder construction at 67 Simcoe St. N. Office: 44 Bond Street West, Unit 418Oshawa, ON L1G 4S3Phone: (613) 342-1883Web: www.chayellhospitalitygroup.comHotels & MotelsAli Rehman

Hollywood ConeOshawa, ON Phone: (905) 925-7350Web: www.hollywoodcone.comIce Cream/Yogurt - RetailTom Seton

Linda Porritt - Century 21 Infinity Realty Inc.650 King Street East, Ste. 211Oshawa, ON L1H 1G5Phone: (905) 231-3274Web: www.century21.ca/linda.porrittReal EstateLinda Porritt

Target Pharmacy285 Taunton Road EastOshawa, ON L1G 3V2Phone: (905) 576-8609Web: www.target.ca/pharmacyPharmaciesAngela MacLellan

To view all of the new

members, please visit

www.oshawachamber.com

and click on Business

Directory >> New Members.

STEPHENSON'S STEERING SPECIALISTSLIMITED

BY APPOINTMENT:133-A TAUNTON RD.W.OSHAWA, ONTARIOL1G 3T4

TELEPHONES(905) 725-0522(905) 725-0560

Wheel Straightening Balancing & Alignment We Service All Makes and Models

COOPER’S AUTO SERVICESSINCE 1946

Oshawa’s Only Downtown Gas StationAt the corner of Bruce & Albert (Next to the GM Centre)

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www.coopersautoservices.com905-723-9632

MEMBERSHIP:a key to your success

Join today!www.oshawachamber.com

TESTIMONIALS!Have you received great service or a one of a kind experience with the Chamber? We would love to know! Tell us your story of how the Chamber provided support either through programs, networking or advocacy and/or tell us why you would recommend the Greater Oshawa Chamber to other businesses!

Please take the time to send us your feedback by emailat [email protected].


When a marriage or common-law relationship fails, there are a number of issues that need to be dealt with. While tax issues may not be at the top of the list for the former couple, there are numerous tax rules to consider; some are beneficial and can make a difficult situation easier to deal with. This article will ex-amine some of the key Canadian tax considerations for Canadian resident couples during a mari-tal breakdown.Who Is Considered To Be Married For Tax Purposes?

Although the answer will usually be obvious, I still need to review who is and who isn’t considered to be married for in-come tax purposes. In addition to individuals who have married each other legally, our income tax rules recognize “common-law” unions, including same-sex couples. Two individuals (who aren’t otherwise married) are generally treated in the same manner as spouses for tax purposes if they have been living together in a conjugal relationship and have been liv-ing in such a relationship for at least 12 consecutive months or have a child. In the remainder of the article, a reference to a spouse also refers to a com-mon-law partner.How Does A Marriage End For Tax Purposes?

The timing is somewhat dif-ferent for legal marriages and common-law relationships. In a legal marriage, the couple typi-cally separates for a time, and then the relationship ends when the couple obtains a divorce.

In a common-law relation-ship, the couple will no longer be common-law partners when they live separate and apart for at least 90 days due to a break-down in their relationship (the relationship is deemed to end on the first day they separate).

For purposes of determining when a couple is separated for tax purposes, the 90 day rule is also applied to legal marriag-es. So once a legally married couple has been separated for 90 days, the effective day they separated is the day they start-ed living separate and apart.

The CRA should be notified of the change in marital status by filing Form RC65, Marital Status Change. This will allow them to take into consideration the new marital status and new adjusted family net income to recalculate any child and family benefits.What Are The Key Tax Rules To Consider?

An end to a marriage can trigger two important events — a division of family assets, and the payment of support to a partner as spousal support (alimony) and/or child support.Tax Rules For A Division Of Assets

A breakdown of a marriage may result in a requirement to divide assets under provincial family law. For income tax pur-poses, rollovers are available for these asset transfers, which allow an accrued gain or in-come inclusion to be deferred until the asset is disposed of or liquidated, as follows:

Capital Property — Property can generally be transferred between spouses at its adjust-ed cost base. This means that no tax will arise on the transfer, and tax will not arise until the asset is sold. Income attribution may or may not apply, depend-ing on the circumstances. The couple can also jointly elect to divide property as a fair market value disposition in order to use capital loss carryforwards or the capital gains exemption in the case of qualifying prop-erty. Also, the taxpayer may be required to make this elec-tion pursuant to the terms of a separation agreement, which would ensure that the transfer-ee spouse acquired a property with a cost base equal to fair market value.

Registered Retirement Sav-ings Plans (RRSPs) — Funds can be transferred on a tax-deferred basis from the RRSP of one spouse to an RRSP for the other spouse where the transfer is made in settlement of property rights and the mon-ey transferred remains in the RRSP of the recipient spouse. In addition, the transfer must be made pursuant to a court order or written separation agreement using CRA Form T2220. The funds will then be taxed in the hands of the recipi-ent spouse when the money is later withdrawn from the RRSP. Similar rules apply for Regis-tered Retirement Income Funds (RRIFs) and Pooled Registered Pension Plans (PRPPs).

Tax-Free Savings Accounts (TFSAs) — TFSA property can be transferred from one spouse’s TFSA to the other spouse’s TFSA. When the transfer is made in settlement of property rights and is made pursuant to a court order or written separation agreement, then the contribution to the re-ceiving spouse’s account will not affect their contribution room, but the transferor spouse would not have any reinstate-ment of TFSA room for the amount transferred.

Canada Pension Plan credits — Although exceptions apply, CPP credits of both spouses earned during the marriage can be combined and split on the end of their marriage.

Other Pension Income — It is important to review both pro-vincial family law and provincial pension law before dividing pension income (other than CPP credits already discussed above) between spouses. Oth-erwise, there may be unintend-ed tax consequences resulting from the division of this income.Tax Treatment Of Support Payments

Again under family law, one spouse may be obligated to pay spousal and/or child support to the other spouse on the breakdown of the marriage and I’ll address how these payments will be taxed when

an obligation does arise. Spousal support payments

(payments made solely for the support of the spouse) are gen-erally deductible to the payer and taxable to the recipient. However, there are conditions to be met — the payments must be periodic (as opposed to a lump sum) and must be made pursuant to a court order or agreement. However, a lump sum which is a payment of pe-riodic amounts in arrears will generally be treated as a peri-odic payment. Where such a lump sum payment is received and parts of it were for previ-ous years, normally the whole payment is included in income in the year the lump sum pay-ment is received. However, if the amount that applies to pre-vious years is $3,000 or more (not including interest), the re-cipient can request the CRA to tax the amount as if the pay-ments were received in those previous years. The CRA will apply a special calculation to determine if it is advantageous for tax purposes.

In the case of child support, the payment will generally not be deductible to the payer and won’t be taxable to the recipi-ent. An exception applies for orders or agreements made before May 1997 (where the tax treatment will generally be the same as for spousal sup-port, unless the former spouses elect jointly to be subject to the current child support rules). Where an agreement or court order calls for both spousal and child support payments, the payments will be allocated first to the child support obligation. Are Legal Fees Deductible?

For child or spousal sup-port recipients, legal fees are deductible if paid to collect late support payments, to establish a support payment entitlement, to increase a support payment entitlement or to make child support payments non-taxable. From the payer’s perspective, legal fees paid are generally not deductible. Also, fees related to custody of a child or visitation issues are not deductible.

Legal fees are generally de-ductible in the year that they are incurred and cannot be carried forward to be deducted in an-other year. It is possible, how-ever, that where the legal costs incurred in a year are higher than the recipient’s income in that same year, a non-capital loss is created which can then be carried back or forward.What Other Tax Rules Need To Be Considered?

Personal Tax Credits — Where a couple has depen-dants, they will have to deter-mine which spouse can claim personal credits. In particular, if neither spouse enters into a new marriage, each spouse has the ability to claim a de-pendant as an “eligible depen-

dant”, meaning that the credit amount will be the same as the basic personal credit (subject to a reduction based on the de-pendant’s income).

To claim an eligible depen-dant amount, the following con-ditions must first be met:

• the taxpayer does not have a spouse or common-law partner, or if there was one, the taxpayer was not living with, supporting or being supported by that person,

• the taxpayer supported a dependant in the year who lived with the taxpayer in a home maintained by the taxpayer (this would include dependants living away from home while attending school as long as the dependant ordinar-ily lives with the taxpayer when not in school), and

• the dependant supported is the taxpayer’s child who is either under 18 years of age or has an impairment in physical or mental func-tions (note that other indi-viduals are eligible but in the context of this article, we are only referencing a child of the taxpayer).

Once all of the above condi-tions have been met, a taxpayer can claim an eligible dependant only if the taxpayer is not claim-ing a spouse or common-law partner amount, the taxpayer is not making support payments for the dependant, the taxpayer is not claiming the amount for infirm dependants age 18 or older in respect of the depen-dant and no one else in the household is making an eligible dependant claim. This claim can be made in the year of separation (a special rule also applies for support payments in the year of separation).

As only one spouse can claim this amount for a particular de-pendant, the former spouses will have to determine who will make the claim. This will be the case if both are eligible, or if neither are eligible because both are making support pay-ments but the CRA will allow one to still claim the amount. A common planning idea where there is more than one depen-dant is to allow each spouse to claim one dependant as an eligible dependant (if possible).

Child Care Expenses — Separation impacts the claim for child care expenses. Sepa-rated or divorced parents may claim the child care expenses incurred for the period during the year that the eligible child re-sided with them and only to the extent that the expenses were paid by them. The CRA will generally consider each parent to reside with a child while the child is in their custody.

Tuition And Education Credit — Where the parents of a stu-dent are separated or divorced, the student can transfer the un-

used portion of their tuition, text-book and education credits to either parent subject to the usual rules (but not a portion to both). As the transfer of the credit is not based on whether a parent actu-ally supports the child or even pays the amounts for the child, the former spouses and the stu-dent will have to come to some agreement if there are credits to be transferred.

Universal Child Care Benefit (UCCB) — Where one parent has custody of the child(ren), the UCCB will be paid to that parent. Where the parents have shared custody, the parents can apply to have the UCCB payment split between them so that they each receive one half of the UCCB. The UCCB is tax-able. For couples, the spouse with the lower income would report the amount as income for the year. Taxpayers who are single parents at the end of a year have the option of report-ing the UCCB on their own return or electing to include all UCCB amounts in the income of the dependant for whom the amount for an eligible depen-dant (discussed earlier) is be-ing claimed. If there is no claim for an eligible dependant, the single parent can choose to in-clude all the UCCB amounts in the income of a child for whom the UCCB was received.

Principal Residence Rules — As a couple can only designate one residence as a principal resi-dence, they will need to decide how the exemption will be used when more than one residence is held.

Joint And Several Liability — The rules are complicated, and the key point to keep in mind is that a transfer of property could result in a joint and several liabil-ity for the associated tax on that transfer in some situations.

Note that several of the is-sues we have addressed re-quire the couple to agree on how tax-related amounts will be reported. For the larger items, documenting the agree-ment reached in the separation agreement or court order may be prudent.

This article has described, in general terms, just some of the important tax points that need to be considered on the break-down of a marriage. It is crucial to get specific tax advice when agreements are prepared and tax returns are filed.

If you have any questions relat-ed to the foregoing, please con-tact our office at 905-576-3430.

This material is general in nature and should not be relied upon to replace the requirement for specific professional advice.

This article is from a BDO Tax Factor 2014-02, a publication by BDO Canada © BDO 2014.

Submitted by Clyde Catton, BBA, CPA, CA, Tax Partner

Clyde Catton

TAx ISSUES ON MARITAL BREAkDOWN

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