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  • Article

    Pension Plan Considerations In The M&A Context

    In any acquisition, whether for shares or assets, employee benefits and obligations must be taken into account.
    CanadaEmployment and HR
    Norton Rose Fulbright Canada LLP
    Norton Rose Fulbright Canada LLP
  • Article

    Pensions @ Gowlings: March 12, 2012 - Volume 8, Number 1

    As discussed in a previous Pensions@Gowlings, in November 2011 the federal government introduced legislation (Bill C-25) to implement the federal portion of the Pooled Registered Pension Plan (PRPP) framework (the "PRPP Act").
    CanadaEmployment and HR
    Gowling WLG
    Gowling WLG
Article

SCC Holds Pension Payments Not Deductible From Dismissal Damages

The Supreme Court of Canada released its judgment in "IBM Canada Limited v. Waterman" on December 13, 2013.
CanadaEmployment and HR
Blake, Cassels & Graydon LLP
Blake, Cassels & Graydon LLP
  • Article

    The New World Of Ontario Defined Benefit Plan Funding

    After much discussion and debate, on May 1, 2018, much of the new rules under the Pension Benefits Act (Ontario) ("PBA") in respect of the funding of defined benefit pension plans came into effect.
    CanadaEmployment and HR
    Miller Thomson
    Miller Thomson
  • Article

    The Teflon Fiduciary: Could Your U.S. Adviser Avoid Responsibility For Bad Advice?

    Ronald Reagan was referred to years ago as "the Teflon President" because voters never seemed to hold him responsible for his administration’s missteps.
    CanadaEmployment and HR
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Article

    OSFI Provides Additional Details About Its New Supervisory Framework Effective April 2024

    On October 4, 2023, the Office of the Superintendent of Financial Institutions ("OSFI") announced a new supervisory framework to assist OSFI's supervisors with the efficient management...
    CanadaFinance and Banking
    McMillan LLP
    McMillan LLP
  • Article

    Highlights Of Canadian Federal 2019 Budget

    On March 19, 2019, the Department of Finance (Canada) tabled a budget (the "Budget") in anticipation of its upcoming fall election. Given the substantial tax changes proposed (and enacted)
    CanadaTax
    Torkin Manes LLP
    Torkin Manes LLP
  • Article

    Preparing Your Taxes: Retirement Planning

    Whether you're a pensioner, retiree, or pre-retiree, it's never too early to begin preparing your taxes and take full advantage of the deductions available to you
    CanadaTax
    Crowe
    Crowe
  • Article

    COVID-19: Pensions Regulatory Updates Across Canada

    There have been many legislative and regulatory changes across Canada for pension plan administrators in response to the COVID-19 pandemic.
    CanadaCoronavirus (COVID-19)
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    New Solvency Special Payments Relief Regulations For Federally Regulated Pension Plans

    The Relief Regulations implement solvency funding relief measures that were previously announced by the Minister of Finance on April 15, 2020.
    CanadaCoronavirus (COVID-19)
    Bennett Jones LLP
    Bennett Jones LLP
  • Article

    Fall Pensions Webcast Series: Updated FSRA Guidance On Missing Members And Pension Asset Transfers

    Recent Developments in Pensions, Employee Benefits and Executive Compensation Law.
    CanadaEmployment and HR
    Blake, Cassels & Graydon LLP
    Blake, Cassels & Graydon LLP
  • Article

    Pensions Law: Ontario Court of Appeal Determines Key Pension Issues - The Kerry Case Revisited

    On June 5th, 2007, the Ontario Court of Appeal provided clear guidance to the sponsors of defined benefit pension plans on the following key issues: 1 . Payment of Pension Plan Expenses from the Pension Fund.
    CanadaEmployment and HR
    Goodmans LLP
    Goodmans LLP
  • Article

    Quebec Court of Appeal Refuses to Authorize Pension Class Action

    The recent Quebec Court of Appeal decision in Rousselet v. Corporation de l’École polytechnique confirmed some useful legal principles in its analysis.
    CanadaEmployment and HR
    Osler, Hoskin & Harcourt LLP
    Osler, Hoskin & Harcourt LLP
  • Article

    The New Ontario Retirement Pension Plan: A Guide For Employers

    Employers and employees in Ontario could be subject to the new Ontario Retirement Pension Plan ("ORPP") as early as January 2017.
    CanadaEmployment and HR
    DLA Piper
    DLA Piper
  • Article

    The Ontario Registered Pension Plan – An Employer, Employee, And Election Issue

    The Ontario Liberal Government has begun to unveil new details of the Ontario Registered Pension Plan – a plan that may impact voters as we approach another election and most certainly will affect employers throughout Ontario.
    CanadaEmployment and HR
    CCPartners
    CCPartners
  • Article

    What Advisors Need To Know About Financial/Retirement Plans

    Clients regularly ask their advisors a series of questions that can be answered through the exercise of preparing a financial or retirement plan - how much do I need to retire comfortably; when can I stop working, am I on target, what about my debts?
    CanadaEmployment and HR
    Cassels
    Cassels
  • Article

    Ontario Court Of Appeal Exacerbates Uncertainty For Pension Plans Affected By Business Reorganizations

    In a recently released decision, "Hydro One Inc. v. Ontario (Financial Services Commission)", the Ontario Court of Appeal reconsidered the threshold for when the Superintendent of Financial Services (the "Superintendent") may order a partial wind-up of a pension plan pursuant to paragraph 69(1)(d) of the Pension Benefits Act (Ontario) (the "PBA").
    CanadaTax
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    CAPSA Provides Additional Guidance Regarding Defined Contribution Plans

    On March 28, 2014, the Canadian Association of Pension Supervisory Authorities released "Guideline No. 8: Defined Contribution Pension Plans Guideline".
    CanadaEmployment and HR
    Borden Ladner Gervais LLP
    Borden Ladner Gervais LLP
  • Article

    Holiday Gift From Supreme Court Of Canada To Public Sector Pension Plan Members - A Lump Of Coal. Members Not Entitled To Pension Surplus

    In a recent case, the Supreme Court of Canada, was asked to examine whether plan members had an equitable interest in the defined benefit surpluses in three federal government pension plans.
    CanadaEmployment and HR
    Stikeman Elliott LLP
    Stikeman Elliott LLP
  • Article

    OSFI Releases New Supervisory Framework For FRFIs And Pension Plans

    On October 4, 2023, the Office of the Superintendent of Financial Institutions ("OSFI") released details of a new supervisory framework ("New Framework") that will apply as of April 1, 2024...
    CanadaEmployment and HR
    Stikeman Elliott LLP
    Stikeman Elliott LLP
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