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E.g., Oct 23, 2020
E.g., Oct 23, 2020

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.

New psychological health and safety workplace standard to be launched

Dec 1, 2012

Early in the new year, the National Standard of Canada for Psychological Health and Safety (PHS) in the workplace will be unveiled. Developed by the Mental Health Commission of Canada (MHCC) and in collaboration with CSA Standards (Canadian...

Quebec budget 2013-2014

Dec 1, 2012

On November 20, 2012, Quebec Finance Minister Nicolas Marceau tabled Quebec’s 2013-2014 budget. The following are excerpts from budget documents outlining Minister Marceau’s announcements regarding retirement and health.

Spousal entitlement to death benefits

Dec 1, 2012

A recent split decision of the Ontario Court of Appeal in Carrigan v. Carrigan Estate delivered an unexpected and unsettling interpretation of spousal entitlement to a pre-retirement death benefit under the Pension Benefits Act (the “Act”).

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.