New Ontario regulations provide anticipated funding flexibility

Nov 1, 2012

Despite the prorogation of the Ontario Legislature on October 15th, the Cabinet is continuing to meet, and the regulations related to the long-awaited further round of solvency funding relief for Ontario-registered underfunded pension plans were...

As at October 31, 2012 - Impact on pension expense under international accounting

Nov 1, 2012

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

Proposed mortality table and improvement scale will increase Canadian pension liabilities

Nov 1, 2012

Canadian pensioner mortality experience studies may result in a new mortality table and improvement scale that, if adopted in the actuarial standards of practice, will likely increase pension liabilities between 3% and 8% depending on the...

Buying annuities for defined benefit plans: Why not?

Nov 1, 2012

Defined benefit pension plans are currently looking for solutions to manage their risk. Oddly, buying annuities is seldom included in the strategies contemplated for this purpose.

Changes to Federal Government Pensions

Oct 26, 2012

On Thursday, October 18, 2012, the federal government introduced an omnibus budget legislation known as Bill C-45.

30,000 Feet - Third quarter, 2012

Oct 8, 2012

The Biggest Stories of The Quarter With Significant Ongoing Impact

As at September 30, 2012 - Impact on pension expense under international accounting

Oct 1, 2012

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

US politics and stock markets

Oct 1, 2012

The U.S. presidential election is a highly anticipated event that garners much of the public’s attention. Major news outlets put huge efforts into reporting, discussing and debating the merits of the candidates, parties and policies put forth.

Economic turbulence has negative impact on projected salary increases for next year

Oct 1, 2012

Canadian employers expect salaries to rise by an average of 2.6% in 2013, according to Morneau Shepell’s annual Compensation Survey.

Update: Adoption of IFRS by entities with rate-regulated activities

Oct 1, 2012

Following its meeting on September 5-6, 2012, the Canadian Accounting Standards Board (AcSB) will extend again the existing deferral of the mandatory IFRS changeover date for entities with qualifying rate-regulated activities.