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E.g., Jun 26, 2019
E.g., Jun 26, 2019

Update: Pension and benefit accounting for private enterprises

Dec 1, 2012

In January 2012, the Canadian Accounting Standards Board (AcSB) issued an Exposure Draft entitled “Employee Future Benefits” proposing changes to the accounting for defined benefit plans for private enterprises and not-for-profit organizations (...

Facilitating pooled asset management for Ontario’s public-sector institutions

Dec 1, 2012

On May 30, 2012, Dwight Duncan, Ontario’s Minister of Finance, appointed Bill Morneau as the independent Pension Investment Advisor, in order to determine the advantages of pooled asset management for Ontario’s public sector pension funds...

As at November 30, 2012 - Tracking the funded status of pension plans

Dec 1, 2012

This graph shows the changes in the financial position of a typical defined benefit plan since December 31, 2007.

Ontario issues letter of credit regulations

Dec 1, 2012

On November 15, 2012, the Ontario Government filed O. Reg. 364/12 (the “Regulation”), which sets out the terms for the use of letters of credit (“LOC”) in Ontario.

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

Dec 1, 2012

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

New Ontario Regulations Provide Anticipated Funding Flexibility

Nov 6, 2012

On November 2, 2012, Regulation 329/12, amending Regulation 909 made pursuant to the Ontario Pension Benefits Act, R.S.O. 1990, as amended, was published on e-Laws.

Group benefit changes effective January 1, 2013

Nov 1, 2012

As the New Year approaches, it is a prudent time to reiterate two changes announced earlier in 2012 that may impact group benefit programs and will take effect January 1, 2013.

Who determines the assumptions for pension plans?

Nov 1, 2012

How pension plans are valued impacts a plan sponsor’s cash contributions to the plan and the amount of pension expense reported in its financial statements.

Alberta introduces new pension act

Nov 1, 2012

The Alberta government has introduced Bill 10, the Employment Pension Plans Act, to replace its current pension legislation. Bill 10 closely follows British Columbia’s Bill 38, which was passed in June. Please see our News & Views article from...

As at October 31, 2012 - Tracking the funded status of pension plans

Nov 1, 2012

This graph shows the changes in the financial position of a typical defined benefit plan since December 31, 2007.