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On its face, record-breaking M&A levels in Canada in 2021 appear to be setting the stage for an eventful year in dealmaking in 2022

The Ontario government had filed those new regulations supporting Ontario's PRPP Act a few days earlier on November 4.

The Superior Court recently authorized a class action in a case that could have a major impact on the way deficits in defined benefit pension plans are dealt with in the context of corporate reorganizations[1].

On May 23, 2019, G.T. Trotter J.A., writing for a unanimous Ontario Court of Appeal, released his decision in Dawe v The Equitable Life Insurance Company of Canada, overturning the 2018 decision of the Ontario Superior Court.

The Supreme Court of Canada issued a decision confirming that employers may not deduct earned pension benefits from wrongful dismissal damages.

There have been some well known cases in which qualified plans were disqualified retroactively by the IRS for less than major violations of the rules.

nvestment managers who manage pension assets for Canadian registered plans should be aware of changes that will be introduced to the pension investment restriction rules.

Seagram Ltd. ("Seagram"), an alcohol producer and distributor, offered a health insurance plan to its employees and their spouses, during active employment and through retirement.

In Part I of this series, I discussed the Financial Services Commission of Ontario's (FSCO) Investment Guidance Note IGN-003 which provides guidance on the preparation of a Statement of Investment Policies and Procedures

Defined benefit plan sponsors have become very focused on ways to control their asset volatility and to remove pension liabilities from their balance sheets.

"Retiring allowances"; are not novel in taxation and employment law.

Amendments to the Pension Benefits Standards Regulations, 1985 (Canada) (PBSR) regarding pension plan investments, defined contribution (DC) plans and disclosure of information to plan members, among other things, were published in the Canada Gazette this week, and are scheduled to come into force on April 1, 2015 and July 1, 2016, as detailed below.

Ever since the U.S. Supreme Court struck down the central provision of the Defense of Marriage Act defining marriage as between a man and a woman, employee benefit plan sponsors have been seeking guidance on how to recognize same-sex marriage under their plans.

In February of this year, we warned employers about the potential implications of the Ontario Superior Court of Justice's rather alarming decision in Dawe v. Equitable Insurance Company of Canada.

The Ontario pension regulator, the Financial Services Regulatory Authority ("FSRA"), announced new funding relief for defined benefit pension plans registered in Ontario.

With a new federal Liberal government coming into office on November 4, 2015, what does this mean for the Ontario Retirement Pension Plan (ORPP)?

Yesterday, Québec tabled its 2012-13 Budget (Budget). The Budget and its accompanying paper, Quebecers and Their Retirement: Accessible Plans for All, made a number of announcements regarding the implementation of new "voluntary retirement savings plans" (VRSPs). VRSPs appear to be Québec’s version of pooled registered pension plans.

On October 7, 2010, the Supreme Court of Canada released its decision in "Burke v. Hudson's Bay Co.", which confirms the Ontario Court of Appeal's decision that a proportionate share of pension surplus in a defined benefit plan need not necessarily be transferred to a successor plan established for transferred employees on the sale of a division of a company.