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E.g., Sep 22, 2020
E.g., Sep 22, 2020

Right to reduce pension benefits retroactively

Feb 1, 2013

On February 5, 2013, the Régie des rentes du Québec (the “Régie”) published Newsletter Number 29 regarding pension plan amendments that reduce benefits retroactively pursuant to the Quebec Supplemental Pension Plans Act (the “SPPA”).

30,000 Feet - Fourth quarter, 2012

Jan 14, 2013

The Biggest Stories of The Quarter With Significant Ongoing Impact

New Brunswick fine tunes shared risk pension plans

Jan 1, 2013

On December 11, 2012, the New Brunswick government announced further proposed amendments to the Pension Benefits Act (“PBA”) via the introduction of Bill 20.

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

Jan 1, 2013

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

Nova Scotia pension regulations

Jan 1, 2013

The Nova Scotia Department of Labour and Advanced Education released Draft Regulations on December 7, 2012 which, if approved, will introduce new pension rules in Nova Scotia.

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

Jan 1, 2013

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

Tax and pension changes effective January 1, 2013

Jan 1, 2013

This article summarizes key changes to the Income Tax Act (Canada) and Pension Benefits Act (Ontario) that became effective January 1, 2013.

Pooled registered pension plans now available to federally regulated employers

Jan 1, 2013

On December 14, 2012, the federal Pooled Registered Pension Plans Act (the “PRPP Act”) and the accompanying regulations (the “PRPP Regulations”) came into force.

Amendments to individual pension plans

Jan 1, 2013

On December 18, 2012, the Canada Revenue Agency (CRA) announced that for the time being it will not require the amendments that it had been seeking for minimum payouts from Individual Pension Plans (IPPs) covering related persons, if a plan is...