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OSFI has posted guidance on the question of whether a fund established as a limited partnership by a corporation meets the definition of "pooled fund" or "mutual fund".

On January 27, 2009, the Honourable Jim Flaherty, Minister of Finance, tabled the 2009 federal budget titled "Canada's Economic Action Plan".

Another advantage of incorporating a professional corporation is the ability to set up an Individual Pension Plan for the business owner/shareholders who are also employees of a professional corporation.

Are you one of the many Canadians who have inadvertently overcontributed to their Registered Retirement Savings Plans?

The unusual circumstances brought about by the COVID-19 pandemic are pushing businesses, individuals and governmental authorities, including pension regulators, to quickly adapt to changing...

On February 27, 2018, the Minister of Finance introduced Canada's 2018 Federal Budget: Equality and Growth for a Strong Middle Class (2018 Budget), as well as an annexed Tax Measures: Supplementary Information (Supplementary Tax Measures), which include a proposal to discontinue the Health and Welfare Trust regime and provide for the transition of existing Health and Welfare Trusts into Employee Life and Health Trusts

Do you ever wonder how your 401(k) plan participants select investment funds? Do they ask an adviser? Throw darts at a dart board? Compare investment returns? Last Thursday, the U.S. Department of Labor (DOL) released long-awaited final rules on required disclosures to be made to participants and beneficiaries who can direct investment of their accounts in 401(k) plans and other defined contribution plans.

On December 16, 2024, the federal government issued its 2024 Fall Economic Statement. The Statement covers a wide array of initiatives including several proposals...

Austin v. Bell Canada is a case about the annual indexing provision of a pension plan.

In a decision released on March 10, 2010, "Lomas v. Rio Algom Limited", the Ontario Court of Appeal held that pension plan members cannot obtain a court order requiring the employer to wind up a pension plan.

The Ontario government announced amendments to the general regulation under the Pension Benefits Act in relation to the following:

Un verdict de non-conformité à l'endroit les régimes de retraite pourrait être préjudiciable.

Many professionals like veterinarians, lawyers and dentists have traditionally carried on their businesses in a simple form referred to as a sole proprietorship, often because professional regulations prohibited incorporation.

Pierre Barbe worked for a consulting firm from April 2017 to February 2018 and requested a ruling from the Canada Revenue Agency (CRA) to determine whether he was working in insurable employment.

While 2018 ushered in a number of significant changes to Ontario's pension legislation, including a major revamping of the funding rules for defined benefit plans ...

Pension plans can be a very helpful retention mechanism for good employees (and, it must be noted, bad ones too), and many larger employers offer them to their employees as part of their overall compensation package.

Anyone who is unfamiliar with Québec’s current events and public debates might be puzzled by the sight of police officers wearing funky cargo pants.

On September 9, 2024, the Canadian Association of Pension Supervisory Authorities (CAPSA) released two guidelines: Guideline No. 3: Guideline for Capital Accumulation Plans (updating a version from 2004)...