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Supplemental Pension Plans Secured with a Letter of Credit may Soon Receive Much Anticipated Refundable

On November 30, 2023, the federal government introduced Bill C-59, Fall Economic Statement Implementation Act, 2023 Bill C-59, which included proposed amendments to the Income Tax Act Canada ITA to implement changes respecting the treatment of retirement compensation arrangements RCAs that had previously been announced as part of the 2023 Federal Budget. ....

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Federal Government to Significantly Overhaul the Competition Act

Following several years of lively public discussion, two high-profile consultations and the introduction of several “interim amendments” to the Competition Act in 2022,1 the federal government has now tabled two new bills Bill C-56 and Bill C-59 which, together, would introduce the most significant reforms to Canadian competition policy in several decades. ....

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