Canadian tax rules purport to offer equal access to deferred-income retirement saving. In practice, they do not. Uniform, target retirement savings limits must be adopted so that all Canadians will have the same opportunity to save for retirement. The author recommends replacing current...

Many proponents of Canada Pension Plan (CPP) reform call for its mandatory expansion, while others have made the case for alternatives. This study examines CPP expansion from an economies-of-scale perspective to assess the potential impact of expansion on the Canada Pension Plan Investment...

In April 2006, the Canada Pension Plan Investment Board began implementing an explicit value-added investment strategy. It involved developing a new risk/return accountability framework that was designed to align investment decision-making with the overall strategy and support a rapid build-up...

Canadian pension fund managers generally are subject to fiduciary duties requiring them to act with loyalty and care in the best interest of their beneficiaries. These duties have been interpreted by Canadian pension managers to allow or even require them to incorporate ESG factors into their...