Radar municipal

Municipalities’ financial statements – Decision on Bill 15

This publication is of particular interest to people taking part in the preparation of municipalities’ financial statements.

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December 2020

Accounting of municipal pension plans: tax relief measure to mitigate the effects of COVID-19

On July 13, 2020, the Ministère des Affaires municipales et de l’Habitation (MAMH) announced the implementation of a tax relief measure to limit the pandemic’s impact on taxation related to municipal defined benefit pension plans. The drop in stock markets and interest rates caused by the pandemic has led to a deterioration of pension plans’ financial situation since the beginning of 2020.

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July 2020

Municipal pension plans — Quebec Superior Court ruling on the challenges to Bill 15

On July 9, the Superior Court of Quebec ruled on the applications to declare the Act to foster the financial health and sustainability of municipal defined benefit pension plans (“Bill 15”) unconstitutional and invalid.

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July 2020

Our coordinates

general@normandin-beaudry.ca

Montreal

630, René-Lévesque Blvd. West, 30th floor
Montreal, QC H3B 1S6

514-285-1122

Toronto

155, University Avenue, Suite 1805
Toronto, ON M5H 3B7

416-285-0251

Quebec City

1751, du Marais Street, Suite 300
Quebec City, QC G1M 0A2

418-634-1122