Coherent Identifier About this item: 20.500.12592/xsxssf

A fine balance : Juste équilibre : une retraite sûre, un régime abordable, des règles équitables : annexe texhnique

2008

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Summary

Commission… February 2007.” Page 10, Paragraph 1 “Reports and studies…as Stewart (1952) describes the importance of the Report on the 1889.” Royal Commission on the Relations of Labor and Capital in Canada, 1889. [...] The Statistics Canada definition, used in their main pension survey, Pension Plans in Canada, is based on the Canada Revenue Agency definition of MEPPs for the purpose of the ITA. [...] The require- ment that reports and calculations under the Pension Benefits Act and PBA Regulation 909 be prepared by a “fellow of the CIA” and in accordance with standards of good actuarial practice is pursuant to the definition of actuary in PBA Regulation 909, ss. [...] Page 66, Paragraph 2 “If one of the purposes…in the Pension Benefits Act, s. 8(1) defines the administrator of a case of MEPPs and JSPPs.” pension plan. [...] Note that s. 85 of the Act exempts the application of the PBGF to MEPPs, and JSPPs are exempted from the PBGF by PBA Regulation 909, s. 47(2.1).

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economy insurance investment bankruptcy business corporate governance employers employment human resources investments labour pension funds pensions retirement securities capital market tax pension fund pension asset allocation pension plan employee occupational pension defined contribution plan defined benefit pension plan companies' creditors arrangement act employee retirement income security act of 1974

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