By Samantha Chapman and Max Ray-Ellis ( August 14, 2025, 9:25 AM EDT) -- The COVID-19 pandemic resulted in a shift toward remote work. Now, in the current environment of tariffs and anti-immigration sentiment in the U.S., many Canadians working in the U.S. for U.S. companies are returning to Canada while continuing to be employed by their U.S. employer. This has resulted in many U.S. companies setting up shop in Ontario without necessarily setting up a brick-and-mortar location in the province. This raises questions as to what obligations and liabilities companies have if their employees are working in Ontario, but the company is not registered in Ontario....