As a result of the COVID-19 pandemic, pension regulators across Canada have been announcing special measures to help protect the interests of pension plan members, assist pension plan administrators and ensure the ongoing financial health of pension plans, particularly given the negative impact that current financial market conditions have had on the funded status of pension plans.
This bulletin summarizes the measures that have been announced to date. It will be updated as new measures are introduced.
Canada Revenue Agency
- Waiver of 1% minimum employer contributions for DC Plans: On May 5, 2020, the Canada Revenue Agency (CRA) announced it will waive the requirement for employers with defined contribution plans to contribute at least 1% of the total pensionable earnings of all active members for the remainder of 2020. The requirement will only be waived if the plan is amended to suspend accruals under the plan for the year, meaning that there will be no employer or employee contributions made to the plan after the amendment. Plan administrators who wish to take advantage of the waiver must submit an amendment to the Registered Plans Directorate.
- Proposed Relief for RPPs: On July 2, 2020, the Department of Finance released draft regulations that would amend the Income Tax Regulations to provide relief to employers who sponsor registered pension plans or salary deferred leave plans by:
- Adding temporary stop-the-clock rules to the conditions applicable to salary deferral leave plans from March 15, 2020 – April 30, 2021;
- Removing restrictions that prohibit an RPP from borrowing money;
- Extending the deadline for decisions to retroactively credit pensionable service under a defined benefit plan or to make catch-up contributions to money purchase accounts;
- Permitting catch-up contributions to registered pension plans to be made in 2021 to the extent that 2020 required contributions had been reduced;
- Setting aside the 36-month employment condition in the definition “eligible period of reduced pay” for the purpose of using prescribed compensation to determine benefit or contribution levels; and
- Allowing wage rollback periods in 2020 to qualify as an eligible period of reduced pay for prescribed compensation purposes.
The announcement did not specify when the draft regulations would come into effect.
- Extension of election deadlines to credit eligible periods of reduced pay – extended by 1 month: CRA is extending the deadline for plan members to elect to have the eligible period of reduced pay credited as pensionable service under the plan from April 30, 2020 to June 1, 2020, or a later date acceptable to the Minister of National Revenue. If plan members require a later date, they should write to the Registered Plans Directorate providing the specific details for the delayed election, for the purpose of being “acceptable to the Minister.”
- Restriction on transfers: Effective August 31, 2020, OSFI lifted the portability freeze that had been in effect since March 27, 2020, when OSFI temporarily prohibited all portability transfers and annuity purchases relating to defined benefit provisions of pension plans. Portability transfers and buy-out annuity purchases are now allowed again, subject to conditions similar to those that applied prior to the temporary freeze. A key new condition for portability transfers is that the amount of the initial transfer cannot exceed the “transfer value” (the commuted value of the pension benefit multiplied by the plan’s “transfer ratio”). OSFI has also re-introduced automatic consent for buy-out annuity purchases by a plan administrator, as long as the solvency ratio following the annuity purchase is not less than 0.85. On February 25, 2021, OSFI removed the requirement to use a projected solvency ratio as of March 31, 2020 or later for portability transfers.
- Moratorium on solvency payment requirements for DB plans: On May 27, 2020, the Solvency Special Payment Relief Regulations, 2020 came into effect, establishing a moratorium on solvency special payment requirements for federally regulated defined benefit pension plans for the period of May 27–December 30, 2020. The regulations also provide accommodations for solvency special payments made since April 1, 2020, allowing them to be deducted from the plan’s normal cost contributions or going concern special payment requirements that become due from May 27–December 30, 2020. Furthermore, interest is not payable on solvency special payment instalments that became due between March 31–May 27, 2020. More information can be found here.
- Extension of filing deadlines: On February 25, 2021, OSFI cancelled the extensions that had been in place since April 2020 to file an annual information return, certified financial statement, auditor’s report filing confirmation, actuarial report, actuarial information summary, and annual member statements. Pre-pandemic deadlines have now been reinstated for these filings.
- Suspension of consultation initiatives and policy development: OSFI has suspended a number of consultation initiatives and policy development work related to new or revised guidance until conditions stabilize. The full list of suspended initiatives can be viewed here.
- Consultations on options for further relief: On April 15, 2020, the federal government also announced that it will consult with stakeholders over the coming months to provide potential relief from 2021 funding obligations.
- Restriction on transfers: The BC Financial Services Authority (BCFSA) has not announced any new restrictions on transfers. However, in its bulletin regarding issues stemming from COVID-19, BCFSA points to section 72(3) of the Pension Benefits Standards Act (British Columbia), which already restricts transfers from a pension plan that would impair the solvency of the plan (unless the transfer is made with the consent, or by direction, of the Superintendent). Thus, in BC, it is the administrator’s responsibility to determine whether a transfer would impair the solvency of the plan and restrict lump-sum transfers, where appropriate. If an administrator intends to restrict a transfer, BCFSA expects the Superintendent to be notified in writing along with an actuarial cost certification from the plan’s actuary attesting to the deterioration of the solvency position of the plan and a description of the administrator’s proposal for suspension of payment of commuted values (CV) during the interim period.
- Suspension of contributions to a defined contribution plan: In light of the CRA waiver of the 1% minimum employer contribution, BCFSA has confirmed that administrators may reduce the level of employer or employee contributions to a defined contribution pension plan by amendment. Such amendments cannot be retroactive. Further, if employer contributions are suspended, employee contributions (if any) must also be suspended. If the suspension of contributions results in benefits ceasing to accrue under the plan, the administrator must apply to the Superintendent in accordance with section 95 of the Pension Benefits Standards Act (British Columbia) to avoid termination and windup of the plan.
- Funding: If a defined benefit plan or target benefit plan wishes to extend the amortization periods for unfunded liabilities and/or solvency deficiencies, it can make an application to the Superintendent. The Superintendent will consider such requests on a case by case basis. The application must include a description of the circumstances and any other information, including financial statements, required by the Superintendent to make a determination.
- Extension of filing deadlines: Effective March 30, 2020, the BCFSA has extended the deadline for various actions:
- Annual member statements – extended by 60 days: Annual statements for members that were due between March 30 - December 29, 2020 have been given an extension of 60 days. This means that a plan with a fiscal year end date of December 31 must provide its members with annual statements by August 27, 2020 instead of June 29, 2020.
- Termination statements– extended by 30 days: Termination of active membership statements that were due by March 30, 2020 have been given an extension of 30 days.
- AIRs and Financial Statements - extended by 60 days: Annual information returns and financial statements that were due between March 30 - December 29, 2020 have been given an extension of 60 days. This means that plans with a fiscal year end of December 31 must now file their annual information return and financial statement by August 27, 2020 instead of June 29, 2020.
- AVRs – extended by 90 days: Actuarial valuation reports and actuarial information summaries that had a review date of December 31, 2019 and/or a due date in 2020 have been given an extension of 90 days. This means that plans with a review date of December 31, 2019 must file their valuation report by December 29, 2020 instead of September 28, 2020.
- Suspension of special payments, PfAD exemption, and use of funding excess: On June 24, 2020, the Employment Pension Plans Regulation (Alberta) was amended to permit the relief measures set out below. Please note that plan administrators must apply in writing to the Superintendent of Pensions for temporary relief. Temporary relief is not permitted until the Superintendent has approved the application for relief.
- Temporary suspension of special payments: Unfunded liability and solvency deficiency payments may be temporarily suspended from June 24, 2020 – December 31, 2020 for defined benefit and target benefit pension plans.
- Exemption from PfAD: Collectively bargained multi-employer plans that are otherwise required to include a provision for adverse deviation (PfAD) for contributions remitted in 2020 can apply for an exemption from applying the PfAD on current service contributions. The exemption applies to any actuarial valuation in effect with an effective date on or before December 31, 2019.
- Use of funding excess: Plans may temporarily increase the funding excess that can be used to reduce or eliminate contributions which would have been required to fund benefits for a single fiscal year of the plan.
- Restriction on transfers: The Alberta Superintendent of Pensions has issued a reminder to all plan administrators to comply with section 74(3) of the Employment Pension Plans Act (Alberta), which states that administrators must not transfer assets out of the pension fund if the transfer would impair the solvency of the plan. While this does not amount to a full freeze of transfers, administrators must consider the impact that the current financial market conditions have had on the solvency of their plan and not rely on actuarial valuations that may not reflect the current status of the pension fund. The Superintendent is encouraging administrators to consult with its office for guidance when considering a transfer.
- Extension of filing deadlines: Alberta has also extended the deadlines for various actions:
- AIRs, Financial Statements, AVRs – extended by 180 days: Annual information returns, audited financial statements, and actuarial valuation reports and cost certificates that were due to be filed between March 31 - June 30, 2020 have been granted an extension of 180 days.
- Member statements – extended by 180 days: Annual member disclosure statements and plan summary or member-driven event disclosure statements that were due to be issued between March 31 - June 30, 2020 have also been granted an extension of 180 days.
- Amortization Periods, Remitting Contributions – case-by-case basis: At this time, there is no general extension for amortization periods for unfunded liabilities and/or solvency deficiencies, as well as the deadline for the remittance of employer and employee contributions. Instead, the Superintendent’s Office will discuss extensions for these matters with administrators on a case-by-case basis.
- Witness signature on waiver forms: On June 3, 2020, the Superintendent of Pensions announced that the witness signature requirement on certain waiver forms may be delayed by up to 60 days. During the 60 day period, a pension plan administrator may pay benefits even if the witness signature has not been provided. However, if the witness signature has not been received within 60 days, the administrator must adjust benefits as if the member had not selected the option requiring the waiver form. This temporary measure is retroactive to March 17, 2020 and in effect until the end of the state of public of public health emergency.
- Notice of reduction in member contributions: On June 3, 2020, the Superintendent of Pensions announced that plan administrators are no longer required to provide advance notice to members of a reduction in employee contribution rates. Administrators will still need to provide notice of the change, but the notice may be issued within 60 days after implementation. This temporary measure is retroactive to March 17, 2020 and in effect until the end of the state of public of public health emergency.
- Electronic communication: On June 24, 2020, the Employment Pension Plans Regulation (Alberta) was amended to confirm that a statement, notice, document, or other record or information required or permitted under the Employment Pension Plans Act (Alberta) or its regulators to be provided, sent, delivered, or filed by electronic means in accordance with the Electronic Transactions Act (Alberta). However, the amendment does not apply to the designation of beneficiaries.
- Restriction on transfers: On March 24, 2021, the Saskatchewan Financial and Consumer Affairs Authority (FCAA) further relaxed the temporary freeze on all transfers or payments out of defined benefit plans that had been in effect since April 16, 2020 and modified on October 5, 2020. Effective March 24, 2021, plan administrators will no longer require prior consent to make commuted value transfers and payments out of the plan. The payments must be based on the solvency ratio in the most recently filed actuarial valuation report. Plan administrators must still obtain the Superintendent’s written consent before purchasing a life annuity.
- Suspension of contributions to a defined contribution plan: On May 6, 2020, the FCAA announced it will allow plan amendments to suspend employer contributions in a defined contribution pension plan under the following circumstances:
- The amendment must suspend both employer and member contributions. An amendment that only suspends employer contributions will not be registered;
- The amendment must be on a go-forward basis only; and
- The suspension of employer contributions is a temporary measure, so the amendment must set out the time period for the suspension.
The FCAA will not terminate a plan solely because the plan has been amended to temporarily suspend employer and member contributions for a period that lasts no longer than December 31, 2020. The amendment be disclosed to members within 90 days of registration.
- Extension of filing deadlines: The FCAA has extended the deadlines for certain filing and disclosure deadlines for pension plans registered in Saskatchewan:
- AIRs – extended by 3 months: Annual information returns that were due between March 31–July 31. 2020 have been given an extension of three months. For instance, a plan with a fiscal year end date of December 31 must now file its return by September 30, 2020 instead of June 30, 2020.
- Annual member statements – extended by 3 months: Annual disclosure statements that were due between March 31–July 31, 2020 have been given an extension of three months. For instance, a plan with a fiscal year end date of December 31 must now provide its members with annual statements by September 30, 2020 instead of June 30, 2020.
- Moratorium on special payments for DB plans: On December 22, 2020, Manitoba announced a moratorium on special payments for defined benefit pension plans for the period from December 1, 2020 to December 31, 2021. Plans who wish to take advantage of the moratorium must elect the exemption and file specified documents with the Superintendent of Pensions.
- Restriction on transfers: The Manitoba Superintendent of Pensions has issued a reminder to all plan administrators that if the pension plan’s solvency position has declined since the last actuarial valuation report, administrators must take the necessary steps to assess whether future transfers would impair, or further impair, the solvency of the plan.
- Extension of filing deadlines: Manitoba has extended the filing deadlines for annual information returns. The new filing deadlines are between June 30–August 31, 2020, depending on the plan’s fiscal year-end dates. More detail can be found here.
- Actuarial valuation reports: Manitoba is allowing plan administrators to elect to have a plan reviewed prior to the statutorily required review date.
- Deferral of contributions to a defined benefit plan: Effective September 21, 2020, the Ontario Financial Services Regulatory Authority (FSRA) is permitting eligible private sector employers to defer employer contributions to defined benefit plans due from October 1, 2020 to March 31, 2021, including normal cost, PfAD, and special payments. All deferred contributions must be paid with interest and in accordance with a schedule by March 31, 2022. Certain restrictions will apply to employers deferring contributions, such as prohibiting certain activities during the deferral period and preventing benefit improvements until the deferred payments are made. Employers will also be required to inform their members of the contribution deferral in pension benefit statements.
Employers wishing to defer contributions must submit an election form to FSRA.
Additionally, for valuation reports filed on or before April 1, 2021, any “catch-up” contributions that are owing with respect to changes in required contributions between the effective date of the valuation report and the date it is filed can be paid over a 120 day period rather than over the usual 60 days.
- Restrictions on transfer: FSRA has issued guidance on transferring CVs and purchasing annuities when an Ontario-registered defined benefit pension plan’s transfer ratio has declined since the most recently filed valuation report by 10% and is now below 0.9, including:
- If the administrator “knows or ought to know” that the transfer ratio has been reduced (i) to less than 0.9 when it was at least 1.0 or (ii) by at least 10% when it was less than 1.0, then all CV transfers and annuity transfers are automatically suspended.
- In the above circumstances, administrators may apply to FSRA for approval to continue CV transfers and/or annuity purchases.
- If an administrator receives such approval and then subsequently knows or ought to know that the plan’s transfer ratio has declined by an additional 5%, the administrator must again cease CV transfers and decide whether to apply again for approval to continue transfers and/or annuity purchases.
- If an administrator decides that the best course of action is not to apply for approval until plan stability improves (a decision which FSRA states should be made with legal and actuarial advice), it must notify the FSRA.
- The FSRA has also listed certain exceptions where it will generally permit a CV transfer (such as shortened life expectancy and certain death benefits).
Further detail on the limitations on CV transfers and annuity purchases by FSRA can be found here.
- Suspension of contributions to a defined contribution plan: FSRA has confirmed that as a result of COVID-19, defined contribution plans may be amended on a go-forward basis to temporarily suspend employer and employee contributions and that such amendments will not result in FSRA ordering the plan to be wound up.
- Extension of filing deadlines: On June 18, 2020, FSRA announced extensions for several filing deadlines and notices, including deadlines related to member disclosures, which had not previously been announced. The length of the extensions depend on the original due dates, and are set out in detail here. The extensions including the following:
- Plan amendment valuation report
- Valuation report
- Annual information return
- Notice to members of plan amendments
- Member annual statements
- Financial statements
- Investment information summary
- Statement of investment policies and procedures
Regarding delayed member statements, administrators must provide notice of delay to FSRA in advance of when statements would otherwise have been required. Administrators should advise the FSRA when they expect to send the statements and whether notice of the delay has been provided to bargaining agents, if applicable.
- Updated solvency considerations: On April 16, Retraite Quebec announced that all payments (transfers and refunds) to be made between April 17–December 31, 2020 must consider the degree of solvency that reflects the plan’s current financial situation. Specific guidance on determining the degree of solvency can be found here. On November 25, 2020, Quebec filed a regulation under the Supplemental Pension Plans Act (Quebec) which codified this measure.
- Maintenance of active membership during suspension of benefits: On November 25, 2020, Quebec filed a regulation under the Supplemental Pension Plans Act (Quebec) which codified the draft regulation introduced in July 2020 providing that a temporary suspension of benefits accrued will not constitute termination of active membership. The suspension of benefits must start on or after July 15, 2020 and cannot exceed one year.
- Actuarial valuations not required: On November 25, 2020, Quebec filed a regulation under the Supplemental Pension Plans Act (Quebec) which provides that actuarial valuations will not be required as at December 31, 2020, under a private sector pension plan whose funding level as at December 31, 2019 is less than 90%, as well as negotiated contribution multi-employer plans and target benefit plans in the pulp and paper sector. This regulation codifies and expands the draft regulations introduced in July 2020.
- Extension of filing deadlines: On April 16, 2020, Retraite Quebec announced a general extension of three months for providing certain documents to Retraite Quebec and to members, including annual member statements, certain actuarial valuations, AIRs, financial reports, termination reports, and notices of annual meeting. For more information please see this table. On November 25, 2020, Quebec filed a regulation under the Supplemental Pension Plans Act (Quebec) which codified this measure.
- Restrictions on transfer: The New Brunswick Financial and Consumer Services Commission (FCSC) announced that due to current market volatility, all plan administrators have reason to believe that the transfer ratio or termination value funded ratio has been reduced by more than 10% overall since the review date of the most recently filed actuarial valuation report. Thus, a recalculation is required prior to the transfer of CV or transfer values from pension plans.
- Suspension of contributions to a defined contribution plan: FCSC has confirmed that as a result of COVID-19, defined contribution plans may be amended on a go-forward basis to temporarily suspend employer and employee contributions and that such amendments will not result in the FCSC ordering the plan to be wound up pursuant to subsection 61(1) of the Pension Benefits Act (New Brunswick).
- Extension of filing deadlines: The FCSC has updated its various filing deadline extensions:
- AIRs – extended by 90 days: Annual information returns that were due to be filed by June 30, 2020 have been granted an extension of 90 days. This replaces the previous 30-day extension of annual information returns that were due by April 30, 2020.
- Member statements – extended by 90 days: Annual written statements to members that were due by June 30, 2020 have been granted an extension of 90 days.
- AVRs, cost certificates – extended by 90 days: Actuarial Valuation Reports and Cost Certificates due to be filed by September 30, 2020 have been granted an extension of 90 days. This replaces the previous 30-day extension of actuarial valuation reports that were due by April 30, 2020.
- Extension of filing deadlines: The Nova Scotia Finance and Treasury Board has updated its previous filing deadline. Annual information returns and actuarial valuation reports that were due between March 31 and June 30, 2020 have now been given an automatic filing extension until August 31, 2020.
Prince Edward Island
- No measures announced: As of July 16, 2020, the Finance Minister has not announced any relief measures.
Newfoundland and Labrador
- Extension of filing deadlines: On June 1, 2020, the Newfoundland and Labrador Superintendent of Pensions announced new extensions of filing deadlines for annual information returns. Administrators no longer need to request an extension in writing. The length of the extension will vary depending on the original filing deadlines. The specific extensions can be found here. Other circumstances may also be considered by written or email request to the Superintendent of Pensions.
 Canada Revenue Agency, “Temporary Covid-19 relief measure for money purchase (defined contribution) pension plans” (May 5, 2020), https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-
 Office of the Superintendent of Financial Institutions, “Letter to Federally Regulated Private Pension Plans - OSFI Actions to Address Issues Stemming from COVID-19” (March 27, 2020), https://www.osfi-bsif.gc.ca/Eng/pp-rr/ppa-rra/Pages/Pen20200327_let.aspx; OSFI has also posted an FAQ on the COVID-19 measures: https://www.osfi-bsif.gc.ca/Eng/pp-rr/Pages/PenFAQ_Cov.aspx
Department of Finance Canada, “Government announces relief for federally regulated pension plan sponsors”
(April 15, 2020), https://www.canada.ca/en/department-finance/news/2020/04/government-announces-relief-for-federally-regulated-pension-plan-sponsors.html;“Coming into force of regulations providing relief to federally regulated private pension plan sponsors” (May 29, 2020): https://www.canada.ca/en/department-finance/news/2020/05/coming-into-force-of-regulations-providing-relief-to-federally-regulated-private-pension-plan-sponsors.html “Government introduces draft regulations providing relief for registered pension plans” (July 2, 2020), https://www.canada.ca/en/department-finance/news/2020/07/government-introduces-draft-regulations-providing-relief-for-registered-pension-plans.html
 BC Financial Services Authority, “COVID-19: Relief Measures for Pension Plans in British Columbia” (March 30, 2020), https://www.bcfsa.ca/pdf/Pensions/bulletins/PENS-20-002.pdf
BC Financial Services Authority, “COVID-19: Frequently Asked Questions” (April 29, 2020), https://www.bcfsa.ca/pdf/Pensions/bulletins/PENS-20-004.pdf
 Superintendent of Pensions, “EPPA Update 20-01 – COVID-19 Relief Measures” (April 1, 2020), https://open.alberta.ca/dataset/43f3c7e1-c31f-4a69-afe1-44c772a91b09/resource/9ab7d113-84c5-4ac5-993f-574ccc1209a3/download/eppa-update-20-01.pdf’; “EPPA Update 20-03 – Additional COVID-19 Relief Measures” (June 3, 2020), https://open.alberta.ca/dataset/43f3c7e1-c31f-4a69-afe1-44c772a91b09/resource/e8d10967-fee7-42ae-834c-dba4029a6428/download/eppa-update-20-03.pdf; “EPPA Update 20-04 – Additional COVID-19 Relief Measures” (June 24, 2020), https://open.alberta.ca/dataset/43f3c7e1-c31f-4a69-afe1-44c772a91b09/resource/17f60fa8-34f3-4a90-8f7c-7a017fed762e/download/eppa-update-20-04.pdf
 Saskatchewan Financial and Consumer Affairs Authority, https://fcaa.gov.sk.ca/whats-new/news/pensions
“NOTICE PURSUANT TO SECTION 28.1 OF THE PENSION BENEFITS REGULATIONS, 1993” (October 5, 2020), https://fcaa.gov.sk.ca/public/CKeditorUpload/Alerts/Notice_of_the_Superintendent_-_FINAL_-_October_5,_2020.pdf “NOTICE: Freeze on Transfers or Payments out of Defined Benefit Plans” (April 16, 2020), https://www.fcaa.gov.sk.ca/public/CKeditorUpload/Pensions/Communication_and_notice_-_Freeze_on_transfer_or_payments_out_of_Defined_Benefit_plans_-_FINAL_-_April_16_2020.pdf and Q&A: https://www.fcaa.gov.sk.ca/public/CKeditorUpload/Pensions/CV_Transfers_-_Q_A_FINAL_-_April_16_2020.pdf
“Deadline Extensions for Pension Plans” (April 2, 2020), https://fcaa.gov.sk.ca/public/CKeditorUpload/Pensions/FCAA_Announcement_-_COVID-19_Relief_Measures_-_FINAL_April_1_2020.pdf
 Manitoba Office of the Superintendent – Pension Commission, “Communique #1 – Covid-19 Administrative Matters” (May 11, 2020), https://www.gov.mb.ca/finance/pension/pdf/communique_1.pdf
 Financial Services Regulatory Authority of Ontario, “FSRA Announces Changes to Regulatory Requirements due to COVID-19” (March 27, 2020), https://www.fsrao.ca/newsroom/fsra-announces-changes-regulatory-requirements-due-covid-19, “Pension Sector Emergency Management Response – No. PE0200INF” (April 24, 2020), https://www.fsrao.ca/industry/pension-sector/guidance/pension-sector-emergency-management-response, and “Limitations on Commuted Value Transfers and Annuity Purchases (DB Pension plans) – No. PE0202APP” (May 22, 2020): https://www.fsrao.ca/industry/pension-sector/guidance/limitations-commuted-value-transfers-and-annuity-purchases-db-pension-plans#note7; O. Reg. 520/20 under the Pension Benefits Act (September 21, 2020)
 Retraite Quebec, “COVID-19: Temporary easing measures regarding the administration of supplemental pension plans” (April 16, 2020), https://www.retraitequebec.gouv.qc.ca/en/actualites/2020/Pages/20200416.aspx
“Publication of a draft regulation regarding SPPs in the context of the COVID-19 pandemic and new information added to the temporary easing measures’ Frequently Asked Questions” (July 15, 2020), https://www.retraitequebec.gouv.qc.ca/en/actualites/2020/Pages/20200715.aspx
 Nova Scotia Finance and Treasury Board Notices: https://www.novascotia.ca/finance/en/home/pensions/notices.aspx
 Newfoundland and Labrador Pension Regulation Notices: https://www.gov.nl.ca/snl/files/pensions-pdf-2004-filing-extensions-AIRs-covid19.pdf and https://www.gov.nl.ca/snl/files/pensions-pdf-2006-NewFilingExtensions-AIRs.pdf
Sophia Ma is an associate in Lawson Lundell’s Pensions and Employee Benefits Group. She works with senior legal counsel to advise plan sponsors and administrators on legal matters regarding pension and benefits plans. She also ...
Meghan is an associate in the firm’s Pension and Employee Benefits Group. She acts for boards of trustees and other sponsors of pension and benefit plans in the private and public sectors in British Columbia, Saskatchewan and ...
Lawson Lundell's Pension and Employee Benefits Law Blog provides updates on the most recent legal developments impacting pension and employee benefit plans. We cover a range of topics, including recent case law and changes to relevant provincial and federal legislation.
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