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On December 31, 2025, Normandin Beaudry updated its pension plan financial position index, continuing the tracking initiated on December 31, 2021.
On December 17, 2025, the Quebec government adopted the Regulation to amend the Regulation respecting supplemental pension plans and the Regulation to amend the Regulation respecting voluntary retirement savings plans. The purpose of these regulations is to allow defined contribution plans and voluntary retirement savings plans (VRSPs) to implement dynamic pension funds, also known as variable payment life annuities (VPLAs).
Our specialists prepared a reference guide with the key social security parameters for 2026. This quick and easy-to-use document is your reference for public pension plans and other retirement plans. Feel free to add the web page to your bookmarks!
The federal budget released on November 4, 2025 contains certain measures that could impact your organization or business context. Based on the available information, our experts have identified a few items that directly or indirectly affect components of total rewards.
After remaining relatively stable in the first half of the year, the average funded ratio improved in Q3 2025.
After remaining relatively stable in the first half of the year, the average funded ratio improved in Q3 2025.
Despite high volatility in financial markets in the first half of the year, the financial position of pension plans recovered in the second quarter of 2025.
Despite high volatility in financial markets in the first half of the year, the financial position of pension plans recovered in the second quarter of 2025.
Many private-sector organizations must include in their financial statements the recognition of their obligations toward defined benefit pension plans (DB pension plans) and other post-employment benefit plans, such as medical care plans offered to retirees (other benefits).
Similarly to last year, Normandin Beaudry’s specialists have analyzed the annual reports of Canadian organizations listed on the S&P/TSX 60 Index (the 60 largest organizations) and on the S&P/TSX Mid Index (mid-cap organizations) for which the fiscal year ended between September 30, 2024, and February 28, 2025.
On May 28, 2025, the Quebec government published draft regulations amending the Regulation respecting supplemental pension plans (Regulation respecting SPPs) and the Regulation respecting voluntary retirement savings plans (Regulation respecting VRSPs). The purpose of these draft regulations is to allow defined contribution plans and voluntary retirement savings plans (VRSPs) to implement dynamic pension funds, also known as variable payment life annuities (VPLAs).
The recently tabled Ontario budget aims to make additional pension options available to workers, namely the Variable Life Benefit (VLB) and target benefit plans. These initiatives are designed to enhance retirement security for Ontarians while addressing the evolving needs of workers and employers.
