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Knowledge & Insights

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E.g., Oct 20, 2019
E.g., Oct 20, 2019

Employee stock option deduction limits to take effect January 1, 2020

Jul 23, 2019

On June 17, 2019, the federal Minister of Finance tabled a Notice of Ways and Means Motion that would limit the availability of deductions with respect to shares issued under certain employee stock options granted starting January 1, 2020.

Quebec issues draft regulation affecting the stabilization provision

Jul 23, 2019

On July 3, 2019, a draft regulation amending the Regulation respecting supplemental pension plans was published in the Gazette officielle du Québec.

Draft employee life and health trust legislation released

Jul 23, 2019

In May 2019 the federal Department of Finance released draft legislation with respect to employee life and health trusts (ELHTs).

FSCO issues spousal waiver form, FAQs for non-residency unlocking from a pension plan

Jul 23, 2019

On May 28, 2019, the Financial Services Commission of Ontario (FSCO) released a new Form 4.2 and published a Frequently Asked Questions document (FAQ) on non-residency unlocking from a registered pension plan for Ontario members.

British Columbia introduces critical illness or injury leave and domestic or sexual violence leave

Jul 23, 2019

Effective May 30, 2019, British Columbia employment standards legislation has been amended to introduce critical illness or injury leave and domestic or sexual violence leave.

Ontario releases new funding regulation

Jun 26, 2019

On May 21, 2019, the government of Ontario filed O. Reg. 105/19, which makes some clarifications, technical corrections and adjustments in the new funding framework for defined benefit (DB) pension plans that took effect on May 1, 2018.

CAPSA releases revised electronic communications guideline

Jun 26, 2019

On May 8, 2019, the Canadian Association of Pension Supervisory Authorities (CAPSA) released the revised Guideline No. 2 – Electronic Communications in the Pension Industry (the Guideline).

Quebec adopts amendments to its Pay Equity Act

Jun 26, 2019

On April 10, 2019, the Quebec National Assembly assented to Bill 10, An Act to amend the Pay Equity Act mainly to improve the pay equity audit process.

Tracking the funded status of pension plans as at May 31, 2019

Jun 26, 2019

The evolution of the financial situation of pension plans since December 31, 2018

Impact on pension expense under international accounting as at May 31, 2019

Jun 26, 2019

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