We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 38

The impact of pension deficits
  • Borden Ladner Gervais LLP
  • Canada
  • January 17 2013

Pension plan sponsors have been facing ongoing difficulty with defined benefit pension plans due to persistently low interest rates and volatile


Labour and employment law news - spring 2014
  • Borden Ladner Gervais LLP
  • Canada
  • April 30 2014

In late January 2014, the Ontario government announced it would increase the general minimum wage from $10.25 to $11.00 per hour effective June 1


Ontario exempts U.S. government securities from the pension law 10 diversification limit
  • Borden Ladner Gervais LLP
  • Canada
  • March 14 2014

Pension plans registered in Ontario are prohibited from directly or indirectly investing or lending more than 10 of the book value of the assets of


CAPSA provides additional guidance regarding defined contribution plans
  • Borden Ladner Gervais LLP
  • Canada
  • April 17 2014

On March 28, 2014, the Canadian Association of Pension Supervisory Authorities released Guideline No. 8: Defined Contribution Pension Plans Guideline


Indalex appeal allowed
  • Borden Ladner Gervais LLP
  • Canada
  • February 1 2013

The much awaited Supreme Court of Canada decision in Sun Indalex Finance, LLC et al. v. United Steelworkers et al. (Indalex) was released on February


OSFI issues final corporate governance guideline for Canadian FRFIs
  • Borden Ladner Gervais LLP
  • Canada
  • January 29 2013

The Office of the Superintendent of Financial Institutions ("OSFI") has issued a final version of its new guidance with respect to the governance of


Ontario Court of Appeal exacerbates uncertainty for pension plans affected by business reorganizations
  • Borden Ladner Gervais LLP
  • Canada
  • 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”


CRA administrative relief for retroactive lump sum payments in lieu of missed pension benefits
  • Borden Ladner Gervais LLP
  • Canada
  • May 22 2009

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


CRA administrative procedures for retroactive lump sum catch-up payments
  • Borden Ladner Gervais LLP
  • Canada
  • 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


CAPSA consultation paper on the prudence standard in pension plan funding and investment
  • Borden Ladner Gervais LLP
  • Canada
  • 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