Susan G. Seller

Susan G. Seller

Bennett Jones LLP

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Latest Publications


Ontario Takes Action on Pension Funding Reform

In November of last year, as part of its 2015 Economic Outlook and Fiscal Review, the Ontario government announced its plans to review the current solvency funding rules for defined benefit (DB) pension plans. The expedited...more

8/5/2016 - Benefit Plan Sponsors Canada Consultation Defined Benefit Plans Funding Pension Schemes

CPP Reform – And the ORPP is Almost (Undeniably and Reliably) Dead

On June 20, 2016, the federal Minister of Finance Bill Morneau, together with eight of the 10 provincial finance ministers, agreed in principle to expand the Canada Pension Plan (CPP). All provinces except Quebec and Manitoba...more

7/6/2016 - Canada ORPP Pension Benefits Pension Plan Amendments

An Update on the ORPP for Employers

On February 16, 2016, the Ontario Finance Minister announced a one-year delay in the launch of the Ontario Retirement Pension Plan (ORPP), in order to allow time for the federal government and the provinces to discuss...more

2/18/2016 - Benefit Plan Sponsors Canada ORPP Pensions

How will the ORPP Impact Alberta-based Employers with Employees Working in Ontario?

Beginning in 2017, the Ontario Retirement Pension Plan (ORPP) will be phased in over a period of four years and will require eligible Ontario employees without a comparable workplace pension plan to be covered by the ORPP. ...more

2/4/2016 - Benefit Plan Sponsors Canada ORPP Pensions Retirement Plan

How the New Federal Pension Benefits Standards Regulations Affect Plan Administrators

Amendments to the Pension Benefits Standards Regulations, 1985 (PBSR), first announced by the Minister of Finance in October 2009 and released in draft form on September 19, 2014, were released in final form on March 25,...more


If My Company Sponsors a DC Pension Plan, Will We Need to Participate in the ORPP?

We assumed the answer was no. Now it’s not so clear. What is the ORPP? - The Ontario Retirement Pension Plan (ORPP) is an unprecedented, Ontario-only, mandatory provincial pension plan intended to provide pension...more

2/24/2015 - Canada ORPP Pensions

Alberta Pensions – What’s Next?

The recent overhaul of Alberta’s Employment Pension Plans Act (EPPA) and Employment Pension Plans Regulation (EPPR) effective September 1, 2014, has resulted in amendments being required to Alberta-registered pension plans,...more

12/18/2014 - Canada Pensions

New Ontario Member Statement Requirements

New Regulations Under the Ontario Pension Benefits Act Soon to be in Force - On November 27, 2014, the Ontario Government filed amendments to the regulations under the Ontario Pension Benefits Act (PBA) which will soon...more

12/3/2014 - Canada New Regulations Pensions

Alberta’s New Pension Legislation: Bill 10, the Employment Pension Plans Act

Bill 10, the proposed new Employment Pension Plans Act (EPPA), was introduced in the Alberta legislature on October 25, 2012, and passed third reading on November 20, 2012. Although the new Act has been passed, it will not...more

12/5/2012 - Employee Benefits Pensions

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