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How to review a SIPP

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • September 4 2014

A Statement of Investment Policies and Procedures (SIPP) is a legal document that is required by law to be developed and adopted for each registered

Québec and Ontario 2011-2012 Budgets: pension reform continues

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • June 2 2011

In March 2011, Québec and Ontario tabled their respective 2011-2012 Budgets

This week at the SCC (13122013)

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • December 17 2013

The Supreme Court of Canada released two judgments this week of interest to Canadian businesses and professions. In the first, AIC Limited v. Fischer

The prodigal pension plan member

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • July 16 2014

It's one of those pension administration nightmares - someone of pensionable age shows up at your door claiming he was an employee 20 years ago and

Equity-based compensation plans tax considerations

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • May 31 2008

Equity-based employee compensation plans are varied and sometimes confusing

Québec budget makes significant pension announcements

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • March 21 2011

On March 17, Québec tabled its 2011-12 Budget

Defined benefit versus defined contribution pension plans: the basics

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • December 19 2012

When purchasing an existing business, many buyers are understandably reluctant to assume obligations under a target's defined benefit (DB) pension plan

The state of Ontario pension reform Part II

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • March 1 2011

As we mentioned in the November 2010 issue of Business Law Quarterly, the Securing Pension Benefits Now and for the Future Act, 2010 (Bill 120) was introduced by the Ontario government on October 29, 2010

Executive compensation disclosure issues in tumultuous times

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • March 13 2009

Most Canadian public companies are facing unprecedented financial and market conditions and business challenges, and this has been reflected both in the results of operations in 2008 and in the outcomes under 2008’s compensation plans

Bill 39 Voluntary Retirement Savings Plans Act

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • October 25 2013

On May 8, 2013, the Government of Québec tabled Bill 39, Voluntary Retirement Savings Plans Act (Bill). On April 17, 2013, an expert committee