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CRA administrative relief for retroactive lump sum payments in lieu of missed pension benefits

Borden Ladner Gervais LLP
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Canada
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May 22 2009

Delays in the commencement of pension benefit payments to a member or hisher survivor sometimes inadvertently occur

Supreme Court of Canada denies leave in Marine Atlantic case

Borden Ladner Gervais LLP
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Canada
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March 9 2009

On March 5, 2009, the Supreme Court of Canada denied with costs the plan members’ application for leave to appeal from the decision of the Federal Court of Appeal in Dana P. Cousins et al. v. Attorney General of Canada et al., more commonly known as the “Marine Atlantic” case

Ontario introduces a package of changes in response to current economic challenges

Borden Ladner Gervais LLP
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Canada
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June 30 2009

On June 23, 2009, the Ontario Government announced the filing of Regulation 23909 (the "Regulation") under the Pension Benefits Act (Ontario

Proposed changes to the federally regulated pension plan framework

Borden Ladner Gervais LLP
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Canada
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November 2 2009

On Tuesday October 27, 2009, the federal Finance Minister, Jim Flaherty, unveiled a proposal to reform federally regulated pension plans by implementing "a balanced package of measures for the benefit of pension plan sponsors, plan members and retirees."

An update on federal and Ontario temporary solvency funding relief

Borden Ladner Gervais LLP
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Canada
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April 17 2009

More than 6 months have passed since the onset of the economic turmoil resulting in funding difficulty for plan sponsors of defined benefit pension plans

CAPSA consultation paper on the prudence standard in pension plan funding and investment

Borden Ladner Gervais LLP
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Canada
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December 7 2009

On November 30, 2009, the Canadian Association of Pension Supervisory Authorities (CAPSA) released a consultation paper on "The Prudence Standard and the Roles of the Plan Sponsor and Plan Administrator in Pension Plan Funding and Investment" for comment

Ontario Court of Appeal exacerbates uncertainty for pension plans affected by business reorganizations

Borden Ladner Gervais LLP
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Canada
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January 13 2010

In a recently released decision, Hydro One Inc. Ontario (Financial Services Commission), the Ontario Court of Appeal reconsidered the threshold for when the Superintendent of Financial Services (the “Superintendent”) may order a partial wind-up of a pension plan pursuant to paragraph 69(1)(d) of the Pension Benefits Act (Ontario) (the “PBA”

Supreme Court of Canada’s decision in Nolan v. Kerry (Canada) Inc: good news for pension plan sponsors

Borden Ladner Gervais LLP
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Canada
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August 10 2009

On August 7, 2009, the Supreme Court of Canada released its long-awaited decision in Kerry (Canada) Inc. v. Nolan et al

CRA administrative procedures for retroactive lump sum catch-up payments

Borden Ladner Gervais LLP
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Canada
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September 30 2009

Where a delay inadvertently occurs in the commencement of pension benefit payments to a member or hisher survivor, the obvious remedy is for a lump sum catch-up payment to be made out of the pension plan on account of the missed pension benefits