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Results: 1-10 of 119

The Lorax speaks to pension fund administrators - and they better listen!
  • McCarthy Tétrault LLP
  • Canada
  • October 28 2014

A proposed change to pension fund investment regulations in Ontario will require pension fund administrators to include in their statements of


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


The restructuring of Quebec’s multi-employer pension plans
  • McCarthy Tétrault LLP
  • Canada
  • March 19 2015

On February 18, 2015, the Government of Quebec introduced Bill 34, An Act to amend the Supplemental Pension Plans Act with respect to the funding and


Supreme Court of Canada releases decision in Indalex
  • McCarthy Tétrault LLP
  • Canada
  • February 1 2013

This morning, the Supreme Court of Canada (SCC) released its decision in Sun Indalex Finance, LLC v. United Steelworkers (Indalex). A majority of the


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"


Pension plans Kerry on: the SCC rules
  • McCarthy Tétrault LLP
  • Canada
  • August 17 2009

The August 7, 2009 decision of the Supreme Court of Canada ("SCC") in the Kerry case essentially upholds the findings of the Ontario Court of Appeal ("OCA") from 2007


The first wave of federal PRPP Regulations
  • McCarthy Tétrault LLP
  • Canada
  • August 16 2012

Draft Pooled Registered Pension Plan Regulations and an accompanying Regulatory Impact Analysis Statement were released for public comment on August 10, 2012


Equity-based compensation plans tax considerations
  • McCarthy Tétrault LLP
  • Canada
  • May 31 2008

Equity-based employee compensation plans are varied and sometimes confusing


Case summary: Halliburton Group Canada Inc. v. Alberta
  • McCarthy Tétrault LLP
  • Canada
  • May 20 2011

The Alberta Court of Appeal recently rendered a decision that will be of interest to pension plan sponsors who are considering converting their registered pension plans from defined benefit to defined contribution


Executive, Beware the Tax Man
  • McCarthy Tétrault LLP
  • Canada
  • April 7 2016

The world of executive compensation is a strange one. Not only does it operate at the intersection of corporate, employment, securities and tax law