Publications

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Normandin Beaudry

Publications

  • NB bulletins

    NB bulletin Vol. 17 N. 3, March 2014
    Certain provisions relating to pay equity audits deemed unconstitutional

    On January 22, 2014, the Quebec Superior Court handed down a ruling on a motion to repeal certain provisions of the Pay Equity Act.  The court rejected part of the motion, but declared sections 76.3 and 76.5 of the Pay Equity Act to be invalid and of no legal force or effect.     


    NB Bulletin Vol. 15 N. 7, June 2012
    Prescription Drug Insurance: RAMQ Position Update

    The document entitled Info assurance médicaments and published on the website of the Régie de l’assurance maladie du Québec (RAMQ) presents the RAMQ’s positions on various topics related to Quebec’s Act respecting prescription drug insurance (hereinafter called “the Act”) and on the administration of private drug insurance plans. The RAMQ recently updated this document.


    NB Bulletin Vol. 15 N. 6, April 2012
    Pay equity: mandatory report on pay equity for employers behind in their work

    Employers behind in their work to ensure compliance with Quebec’s Pay Equity Act (“the Act”) are wondering how to tackle the report on pay equity (referred to as “DEMES” by Quebec government entities). Let’s examine this question.


    NB Bulletin Vol. 15 N. 5, February 2012
    Tax credit for medical expenses

    Subject to certain eligibility criteria, a tax credit of between 4% and 20% of the incurred expenses can be granted to the taxpayer(1).


    NB Bulletin Vol. 15 N. 4, February 2012
    Proposed amendments to accounting standards applicable to employee future benefits

    Private enterprises that only recently transitioned to new Canadian accounting standards already need to anticipate the impact of other amendments for employee future benefits that could be introduced in the near future. Private sector not-for-profit organizations are also preparing to adopt the new Canadian standards and must already consider the impact of future amendments to these standards.


    NB Bulletin Vol. 15 N. 3, January 2012
    Infrastructure Bonds: Why Consider Them?

    Pension funds are now—more than ever—looking for secure, long-term assets that produce a high steady rate of income. For several years now, bonds related to infrastructure projects, particularly those structured as public-private partnerships (PPPs), have become increasingly popular and have taken on a growing position in bond indexes. For some organizations, certain values or ideologies might render these investments inappropriate. However, they have characteristics that meet the needs of many pension funds to manage their mismatch risk and some institutional managers have set up funds dedicated to infrastructure debt.


    NB Bulletin Vol. 14 N. 12, December 2011NB bulletins