Impact on pension expense under international accounting as at June 30, 2019
Jul 23, 2019Every year, companies must establish an expense for their defined benefit pension plans.
Employee stock option deduction limits to take effect January 1, 2020
Jul 23, 2019On 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, 2019On 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, 2019In May 2019 the federal Department of Finance released draft legislation with respect to employee life and health trusts (ELHTs).
Tracking the funded status of pension plans as at May 31, 2019
Jun 26, 2019The 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, 2019Every year, companies must establish an expense for their defined benefit pension plans.
Nova Scotia: Details on new rules for DB funding
Jun 26, 2019The Nova Scotia government recently released further details on its proposed funding framework for defined benefit DB pension plans and amendments that will be made to the regulations.
Ontario releases new funding regulation
Jun 26, 2019On 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, 2019On 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, 2019On 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.