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Pensions

Top court to address whether pension benefits should be deducted when assessing wrongful dismissal damages

The Supreme Court of Canada announced on April 5, 2012 that it would be hearing the appeal in IBM Canada Limited v. Richard Waterman.

This case, from BC, concerns whether pension benefits from an employer funded plan should be deducted from wrongful dismissal damages.

The Supreme Court of Canada's summary of the decision is as follows:  read more »

SCC refuses leave to appeal in Que notice, pension case involving 2 former Canadian Jewish Congress employees

Jurisdiction: - Quebec

The Supreme Court of Canada dismissed the application for leave to appeal today in Leona Polger, et al. v. Canadian Jewish Congress. (Que. C.A., June 21, 2011) (34438).

The case concerned two long serving employees of the Canadian Jewish Congress ("CJC") - one with 36 years service, the other with 22 years. The employees had been dismissed by the CJC in December 2004 and January 2005.

The Quebec Superior Court had awarded them each 36 months notice and a pension enhancement.

On appeal, the Quebec Court of Appeal had reduced the notice to 24 months and determined that they were not entitled to the pension enhancement. See: Canadian Jewish Congress c. Polger, 2011 QCCA 1169.

For more on this case:  read more »

"Pension Reform Current Issues"

Murray Gold, a lawyer at Koskie Minsky in Ontario, has recently written a paper on "Pension Reform Current Issues"(April 2011). As set out in the Executive Summary, the paper:

  • reviews Canada's retirement income system, and explains how it works;
  • looks at the Old Age Security ("OAS"), the Guaranteed Income Supplement ("GIS"), the Canada Pension Plan ("CPP") and employment based pensions, and explains how they function and work together; and
  • reviews the political parties' pension platforms in the 2011 election, and compares and evaluates them.  

Appeal court rules that, in context of CCAA, pension plan deficiency claims can have priority over secured creditors

Jurisdiction: - Ontario

In Indalex Limited (Re), 2011 ONCA 265, the Ontario Court of Appeal ruled that, in the context of Companies' Creditors Arrangement Act (CCAA) proceedings, pension plan deficiency claims can, in certain circumstances, have priority over secured creditors.

  • You can read Koskie Minsky's summary here.
  • You can read FMC's summary here.
  • You can read McCarthy Tetrault's summary here.

Harper commits Conservatives to tax break for EI premiums; Ignatieff promises CPP measures from Liberals

Work related issues have been front and centre of the federal election campaign the last two days. Yesterday, Stephen Harper committed the Conservatives to a tax break for Employment Insurance  premiums. Today, Michael Ignatieff promised three different measures by the Liberals to improve the Canada Pension Plan.

Specifically, the March 29, 2011 announcement ("Harper Announces Hiring Credit for Small Business") on the Conservatives' website stated that:  read more »

Federal government releases final amendments to regulations under the Pension Benefits Standards Act

Topics: - Pensions
Jurisdiction: - Canada/Federal

The federal government announced today that it has released "final regulations that will strengthen Canada's federally regulated private pension system".

Specifically, as described in the news release:  read more »

Part-time babysitter was self-employed contractor, not employee, EI and CPP assessments overturned

In Iarutina v. M.N.R., 2011 TCC 114, the Tax Court of Canada ruled that a part-time babysitter was a self-employed contractor, not an employee, and thus the Employment Insurance (EI) and Canada Pension Plan ("CPP") assessments made against the alleged employer should be "vacated" or overturned.

Notably, the court took the intentions of the parties into consideration in making this determination, stating:  read more »