Update: Adoption of IFRS by entities with rate-regulated activities
Apr 2, 2012Following its meeting on March 20-21, 2012, the Canadian Accounting Standards Board (AcSB) will extend the deferral of the mandatory IFRS changeover date for entities with...
Right to reduce pension benefits retroactively
Apr 2, 2012Pension plan sponsors often question if they have the right to reduce pension benefits retroactively.
Update: Application of bill C-13 to benefit trusts
Apr 2, 2012In our last edition of News & Views (see CPP Changes to Employer-Paid Benefit and ASO Plans), it was noted that the application of Bill C-13 did not apply to benefit trusts.
Contribution holidays and surplus
Apr 2, 2012In Telecommunication Employees Association of Manitoba Inc. et al. vs. Manitoba Telecom Services Inc. et al., dated February 10, 2012, the Manitoba Court of Appeal reversed a decision that had ordered an employer to repay $43M to a pension fund.
Tracking the funded status of pension plans - As at March 31, 2012
Apr 2, 2012The evolution of the financial situation of pension plans since December 31, 2007
Responsibilities of fund holders
Apr 2, 2012Effective January 1, 2012, the Financial Services Commission of Ontario (FSCO) issued policy A100-100, Pension Fund Administration – Responsibilities of Fund Holders.
Impact on pension expense under international accounting - As at March 31, 2012
Apr 2, 2012Every year, companies must establish an expense for their defined benefit pension plans.
Ontario mandatory e-filing and new e-filing options
Apr 2, 2012The Financial Services Commission of Ontario ("FSCO") announced on March 22, 2012, that it is making e-filing mandatory for filings with a due date of January 1, 2013, and later...
Performance Universe of Pension Managers' Pooled Funds - 1st Quarter 2012
Mar 31, 2012As at March 31, 2012
Morneau Shepell Ltd. Releases the Results of its Performance Universe of Pension Managers' Pooled Funds for the First Quarter of 2012
Mar 31, 2012An excellent first quarter for pension plans