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Denial of coverage for medical marijuana under employee benefit plan found to be discriminatory
  • McCarthy Tétrault LLP
  • Canada
  • March 9 2017

In 2010, Mr. Skinner was involved in a motor vehicle accident while working, and subsequently developed a physical and mental disability. After


Oversight or fiduciary managers
  • McCarthy Tétrault LLP
  • Canada, USA
  • June 30 2014

There is a new kid on the block. Some employers sponsoring large andor multiple registered pension plans (RPPs) have recently begun outsourcing most


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


Changes announced to GST rules for financial institutions and pension plan expenses
  • McCarthy Tétrault LLP
  • Canada
  • September 28 2009

On September 23, 2009, the Department of Finance released proposed legislation, draft regulations and explanatory notes relating to changes to the goods and services tax ("GST") levied under the Excise Tax Act (the "ETA"


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


DB Pension Plans and Ontario’s Consultation on Solvency Funding Rules - Now is the Opportunity for Employers to Speak Up
  • McCarthy Tétrault LLP
  • Canada
  • August 10 2016

Employers that sponsor defined benefit (“DB”) pension plans know that contribution requirements can be volatile and onerous, especially given current


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


Is anyone interested in PRPPs?
  • McCarthy Tétrault LLP
  • Canada
  • March 24 2015

A number of financial institutions and other providers are now offering pooled registered pension plans (PRPPs) and voluntary registered savings plans


Old Wine in New Bottles: Ontario’s 2016 Budget Re-Announces Previous Pension and Benefit Proposals
  • McCarthy Tétrault LLP
  • Canada
  • March 1 2016

Each year, we pension and benefit lawyers watch Ontario’s Budget announcement intently. We ask: “Will this be the year for blockbuster, sweeping


Upcoming pension investment changes to Ontario-regulated pension plans: a primer
  • McCarthy Tétrault LLP
  • Canada
  • March 27 2015

On March 25, 2015, the federal government published amendments to the Pension Benefits Standards Regulations, 1985 (Canada) (PBSR) that were first