Index

• Author: Ari Kaplan/Mitch Frazer
• Pages: 653-679

653

INDEX

Accrual of ben ef‌its, 209–22. See also

Retirement be nef‌its

continuous accrual, 214–19

contractual absence, 217–18

disabilit y and workplace injury, 217

layo and progres sive discipline,

216 –17

past serv ice credit, 218–19

statutory lea ve of absence, 215–16

dismis sal from employment and,

219–22

generally, 219

notice period, acc rual during,

219–22

common law perio d, 220–22

not vested durin g notice per-

iod, 222

statutory per iod, 219–20

gradual and u niform manner, 210–11

generally, 210

hour banks an d union plans,

210–11

Income Tax Act max imum, 239

reduction of accrue d benef‌its void,

451–54

wind up of plan, 5 41

Actuarial equivalency

early retirem ent, 265–67

form of pension, adjust ment for, 254–55

Actuari al surplus versus act ual surplus,

567–6 9

Actuari al valuation report, 415, 418–21.

See also Valuation of pen sion plan

assets

content, 419–20

f‌inancia l f‌ilings, distingu ished, 441

MEPPs or JSPPs, 426–27

pension ass et transfers, 498

per iodicit y, 418–19, 56 6

plan amendment , 421–22

surplus, disclosure, 566–67, 584

Actuarie s

adminis trative agents, as, 59, 357–60

valuation rep orts. See Actuarial valu-

ation report

Additiona l voluntary contribut ions

(AVCs), 95–96, 240–41

def‌ined, 241n205

Adminis tration of pension plan. See Pla n

administrator

Admini strative agents. See Agents a nd

advisor s

Administrative expenses. See Plan

expense s and costs

Administrative fees, 375–76

Adminis trative law, pensions and, 30 –31

generally, 30

high duty princ iple, 30–31

PENSIO N LAW654

application, 31

Administrator. See Plan administrator

Advice and dir ections, 346–50

Advisor s. See Agents and advisors

Advisor y committees, 320–21

Age discrimination, 274–80

bona f‌ide occupational requirement,

278–70

generally, 274–75

mandatory retirement, 263n318

pension plans

age-based benef‌it s, 275–77

bona f‌ide schemes, 278–79

provincial approa ches, 277

reasonablene ss test, Ontario,

279– 80

Age-based pen sion benef‌its, 275–77

Agency principle , 350

Agents and advi sors, 350–68

expense s and costs. See Plan expenses

and costs

overview, 350–55

duty to monitor, 350–51

generally, 350

scope of agent’s duty, 352–53

to whom duty owed, 354–55

who is an agent, 351–52

privacy is sues, 383

types of ad ministr ative agents, 355–68

actu arie s, 357–60

custodia ns and trustees, 360 –65

employee investment con sultants,

366–68

employers, trade un ions, and

directors, 355–57

investment adv isors and man-

agers, 365–66

lawyers, 36 8

Aggregate fu nd rate of return, 3

Agreement Re specting Multi-Juris dic-

tional Pension Pla ns (2016), 110–11

Amendment of pen sion plan. See Plan

amendment

Ancillar y benef‌its, 258–59

bridging be nef‌its. See Bridgin g benef‌its

f‌lexible pension pl ans, 95–96

greater rig hts principle, 125

grow-ins, 543– 45

optional cont ributions, 391

Annual infor mation return (AIR), 323n76

Annual pen sion statement, 14, 206–7

Arbitrati on, surplus distr ibution, 590–91

Arthurs Com mission, 74–75, 76

surplus wit hdrawal, 571, 579

Asset transfers. See Plan mergers and

asset transfers

Assignment of pensions

marri age breakdown, 251, 303–4

restrictions, 247–51

Audit and accounting, 4 41–44

auditor report s, 442

f‌inancia l statements, 441–42

IFRS guideli nes, 442–44

Bankrupt e mployers. See Insolvent

employers

Bankrupt p ensioners, 249–50. See also

Financial hardship

Benef‌iciar ies. See also Death benef‌it s

designat ion, 290–93, 307

post-retirement b enef‌its, 287

Blue Book, 41, 43, 561

Bona f‌ide pens ion plan, 278–70

Bridging be nef‌its, 258, 273–74, 545

Buckton rules, 193

Building on Reform cons ultation paper, 59

Burke v Hudson’s Bay Co, 370, 461–62,

574, 5 96

Buschau v Rogers Communica tions Inc,

18–19, 439, 455, 458–61, 518, 574

Canada Pens ion Plan (CPP), 22, 42–43

bridging be nef‌its. See Bridging

benef‌its

early retirem ent, 56

Canada Reve nue Agency (CRA). See also

Income Tax Act

debt collection, 250 –51

plans regi stered with. See Registered

pension plan s under Income Tax

Act

Canadia n Association of Pension Super-

visory Authorities (CAPSA), 34–35

model law, 75–76

multi-juri sdictional agree ment, 79

Canadian Char ter of Rights and Freedoms,

23–29

CEO, jurisd iction, 159–60

equality r ights, 27–29

freedom of asso ciation, 25–27