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E.g., Jan 24, 2020
E.g., Jan 24, 2020

Developments affecting federally regulated pension plans

Jan 20, 2020

The Office of the Superintendent of Financial Institutions (OSFI) has released issue 22 of its InfoPensions newsletter, which includes a number of announcements that affect federally-registered pension plans.

Update: Proposed changes to employee stock option tax rules delayed

Jan 20, 2020

On December 19, 2019, the federal government announced that the proposed changes to the tax treatment of employee stock options would not come into force on the previously proposed date of January 1, 2020.

New and extended employment leave provisions in Saskatchewan

Jan 20, 2020

Saskatchewan has adopted a number of new and extended employment leave provisions that will affect pension and benefit plan sponsors.

Tracking the funded status of pension plans as at December 31, 2019

Jan 20, 2020

The evolution of the financial situation of pension plans since December 31, 2018

British Columbia adopts DB funding reform and introduces single employer target benefit plans

Jan 20, 2020

On December 12, 2019, British Columbia amended its Pension Benefits Standards Regulation to increase going concern funding requirements and reduce solvency funding requirements for provinciallyregulated defined benefit (DB) pension plans.

Impact on pension expense under international accounting as at December 31, 2019

Jan 20, 2020

Every year, companies must establish an expense for their defined benefit pension plans.

Ontario permits variable benefits in DC pension plans

Jan 20, 2020

Following the publication of Regulations 368/19 and 369/19 under the Ontario Pension Benefits Act (PBA), Ontario’s rules permitting DC pension plans to offer variable benefits to their former members came into force on January 1, 2020.

Tracking the funded status of pension plans as at November 30, 2019

Dec 23, 2019

The evolution of the financial situation of pension plans since December 31, 2018

Impact on pension expense under international accounting as at November 30, 2019

Dec 23, 2019

Every year, companies must establish an expense for their defined benefit pension plans.