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Results: 1-10 of 109

The Trouble With Tribbles (and Sale of Business Pension Transfer Rules)
  • McCarthy Tétrault LLP
  • Canada
  • July 18 2016

Ontario has had new sale of business pension transfer rules (the Transfer Rules) since January 1, 2014. The Transfer Rules are found in section 80 of


An Expanded Canada Pension Plan (and a Very Questionable Future for the Ontario Retirement Pension Plan)
  • McCarthy Tétrault LLP
  • Canada
  • June 21 2016

The Ontario Retirement Pension Plan (ORPP) seemed like a sure thinguntil it wasn’t. Yesterday, Bill Morneau, the federal Minister of Finance, and


To Deduct or Not to Deduct - The Stock Option Benefit Conundrum
  • McCarthy Tétrault LLP
  • Canada
  • June 1 2016

Depending on how an employee stock option plan is structured, it may be possible for an employee having exercised in-the-money stock options to


Give this post superpriority Supreme Court decides Sun Indalex Finance, LLC v. United Steelworkers
  • McCarthy Tétrault LLP
  • Canada
  • February 5 2013

The Supreme Court has issued its much-anticipated decision in Sun Indalex Finance, LLC v. United Steelworkers. The Supreme Court has issued its


How to create a better SERP Part II
  • McCarthy Tétrault LLP
  • Canada
  • February 28 2008

The following is the second part of the article on supplementary or supplemental executive or employee retirement plans (SERPs), published in Volume 2, Issue 4 of McCarthy Tétrault Co-Counsel: Business Law Quarterly


BC government enables smaller employers to give employees pension plans
  • McCarthy Tétrault LLP
  • Canada
  • May 26 2016

Pension plans can be a very helpful retention mechanism for good employees (and, it must be noted, bad ones too) and many larger employers offer them


Don’t make promises you can’t keep (even inadvertent ones) - a good lesson for all BC employers
  • McCarthy Tétrault LLP
  • Canada
  • April 19 2016

The recent decision of the BC Supreme Court in Feldstein v. 364 Northern Development Corporation provides a cautionary tale for well-meaning


Pension benefits not deductible from wrongful dismissal damages
  • McCarthy Tétrault LLP
  • Canada
  • December 15 2013

The Supreme Court of Canada has decided that pension benefits received by a dismissed employee are not to be deducted from an award of wrongful


Defined contribution pension plans: uncovering the wolf in sheep’s clothing?
  • McCarthy Tétrault LLP
  • Canada
  • January 23 2013

In my last post, I briefly canvassed the differences between defined benefit (DB) and defined contribution (DC) pension plans. I cautioned that, due


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