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ARTICLE · 25 JULY 2006

Pensions @ Gowlings – July 2006

Gowling WLG
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Gowling WLG

Gowling WLG

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Addressing legal and regulatory issues concerning pensions and benefits.

CanadaEmployment and HR
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Edited by Daniel Hayhurst

Contents

  • Pension Plan Expenses, Contribution Holidays and Plan Conversions – recent Ontario court decision raises thorny questions for plan sponsors
  • Recoverability of GST by Employers and Pension Fund Trusts: Canada Revenue Agency to Revisit Administrative Policy

Pension Plan Expenses, Contribution Holidays and Plan Conversions – recent Ontario court decision raises thorny questions for plan sponsors

The Ontario Divisional Court decision in the case of Nolan et. al v. Kerry (Canada) Inc. (the "Kerry case") is the first Canadian case that squarely addresses several of the more difficult legal issues that plan conversions give rise to, and stands as a warning to plan sponsors to undertake the necessary legal due diligence in respect of plan conversions and to adequately communicate material proposed changes in plan design to plan beneficiaries where beneficiary elections are required. This case involved an appeal by former employees of Kerry

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