Of Benefit to You
BENEFITS INFORMATION NEWSLETTER – WEST REGION – November 2013*
INSIDE THIS ISSUE
I.
PROVINCIAL DRUG UPDATES
V.
ALBERTA: GENERIC DRUG PRICE ................................. 2
BRITISH COLUMBIA: GENERIC DRUG PRICE ................. 2
MANITOBA: 2013 CHANGES TO PROVINCIAL
VI.
PHARMACARE ............................................................ 2
II.
CHANGES IN PROVINCIAL HEALTH
CARE INSURED SERVICES/PREMIUMS
ALBERTA: INCREASE IN PRIVATE AND SEMI-PRIVATE
HOSPITAL ROOM RATES ............................................. 3
NEW BILLS (ROYAL ASSENT
NOTIFICATIONS)
UPDATE: BILL ON BILL C-38, JOBS, GROWTH AND
LONG-TERM PROSPERITY ACT EFFECTIVE JULY 2014. . 5
INDUSTRY REPORTS/STATISTICS
IS CANADA IN A RETIREMENT CRISIS? ........................ 5
BREAKING THE STIGMA: STUDY DISCOVERS AGING IS
NOT THE OVERWHELMING DRIVER OF HIGHER
HEALTHCARE SPENDING ............................................ 6
BRITISH COLUMBIA: MORE VACCINES AVAILABLE
THROUGH PHARMACISTS ........................................... 3
BRITISH COLUMBIA & MANITOBA: INCREASE TO
ALLOWABLE OUT-OF-PROVINCE MAXIMUM PERIOD.. 3
III. HEALTH & WELLNESS INITIATIVES
ARE POOR PRESCRIPTION CHOICES INCREASING
HEALTH CARE COSTS?................................................. 3
IV. LEGISLATIVE / BUDGET CHANGES
ALBERTA: PHARMACARE PLAN DELAYED .................... 4
MANITOBA: PROVINCIAL SALES TAX RATE INCREASE . 4
Edmonton
11120 – 178th Street
Edmonton, AB T5S 1P2
Phone: 780.483.0408 Fax: 780.420.6082
Calgary
300, 736 – 8th Avenue
Calgary, AB T2P 1H4
Phone: 403.298.0488
Langley
201, 9440- 202 Street
Langley, BC V1M 4A6
Phone: 604.881.8820 Fax: 604.881.8828
® Johnson Inc. · www.johnson.ca · November 2013
I.
PROVINCIAL DRUG UPDATES
ALBERTA: GENERIC DRUG PRICE
The Government of Alberta has been gradually
reducing the cost of generic drugs as part of its 2013
health budget commitment. Effective May 1, 2013,
the price of generic drugs in Alberta reduced from 35
percent of the brand name equivalent to 18
i
percent .
It is estimated that this reduction in price will save
taxpayers $90 million in 2013-2014, as well as
additional savings for those who pay out-of-pocket
ii
for their medications .For more information on the
new generic pricing rules, please see the recently
updated Alberta Drug Benefit List Price Policy.
BRITISH COLUMBIA: GENERIC DRUG PRICE
The Government of British Columbia has been
gradually reducing the cost of generic drugs through
its Pharmaceutical Services Act (Bill 35). In April the
B.C. government reduced the price of generic drugs
from 35 percent to 25 percent of the brand name
equivalent, with the goal of further decreasing this
iii
amount to 20 per cent of the equivalent by 2014 .
The Canadian Broadcasting Corporation provided the
following example of the impact of decreasing
generic drug costs through a breakdown of the
iv
cholesterol-lowering drug Lipitor :
 Current cost of a 30-day prescription (not
including pharmacy fees) is $55.
 The generic equivalent at 25 per cent of the
brand name is approximately $14.
 Effective April 1 2014, generic drugs will be
reduced to 20 per cent of the brand equivalent,
Edmonton
11120 – 178th Street
Edmonton, AB T5S 1P2
Phone: 780.483.0408 Fax: 780.420.6082
decreasing the generic cost to approximately
$11.
 Venlafaxine - treats depression and other
mental-health conditions;
MANITOBA: 2013 CHANGES TO PROVINCIAL
PHARMACARE
 Amlodipine - treats high blood pressure and
angina; and
Four changes have been announced in 2013
regarding Manitoba’s Pharmacare plan.
 Omeprazole and Rabeprazole – both treat a
variety of gastrointestinal conditions.
Firstly, effective January 21, 2013, Health Minister
Theresa Oswald added 153 new drugs to the
provincial pharmacare formulary, offering more
choice and significant savings to families dealing
with a broad range of serious medical conditions
such as diabetes, hypertension, heart disease, colitis
v
and Crohn’s disease . The additions include many
generic versions of prescription drugs, which will
save money for Manitoba families and reduce
provincial drug costs by $2.9 million. Manitoba is
one of the few provinces that has not yet legislated
maximum pricing on generics.
The third change was the announcement in July
2013, of the province negotiating lower drug prices
and adding 92 more prescription drugs to the
pharmacare formulary. The lower prices announced
are expected to save the pharmacare program $4
million per year and Manitoba families an expected
vii
$8.6 million per year . It was noted that the savings
from listing more generic drug alternatives is being
viii
reinvested to cover new brand name drugs .
The second change announced in March indicated a
movement towards lower prices, creating further
savings for reinvestment in drug programs. Effective
April 1, 2013, Manitobans gained access to lower
prices for six generic drugs with an estimated annual
savings of $6 million for Manitobans, and $3.2
vi
million for drug programs such as pharmacare .
These drugs were negotiated to approximately onefifth the price of the equivalent brand, which was
the lowest generic prices achieved so far by
provincial and territorial drug plans. The drugs
include:
 Atorvastatin - treats high cholesterol;
 Ramipril - treats blood pressure and other
cardiovascular conditions;
Calgary
300, 736 – 8th Avenue
Calgary, AB T2P 1H4
Phone: 403.298.0488
The fourth change was announced October 28, 2013
with the Government adding 93 new medications to
Manitoba’s formulary. These lower prices are
estimated to save the pharmacare program $3.9
million per year and Manitoba families $5 million per
year. These newly listed drugs include medications
ix
to treat: :
 Rheumatoid arthritis;
 Stroke and systemic embolism;
 Chronic obstructive pulmonary disease; and
 Advanced non-small cell lung cancer.
Manitoba continues to work together to negotiate
better drug prices for all jurisdictions. According to
the Canadian Generic Pharmaceutical Association,
Manitoba has the highest use of generics in Canada,
accounting for 65.1 percent of prescriptions in
x
Manitoba .
Langley
201, 9440- 202 Street
Langley, BC V1M 4A6
Phone: 604.881.8820 Fax: 604.881.8828
2
® Johnson Inc. · www.johnson.ca · November 2013
II.
CHANGES IN PROVINCIAL HEALTH
CARE INSURED SERVICES/PREMIUMS
ALBERTA: INCREASE IN PRIVATE AND SEMI-PRIVATE
HOSPITAL ROOM RATES
Alberta Health has announced increases to hospital
accommodation. The first increase went into effect
September 1, 2013, with rates scheduled to rise at
specified dates until March 31, 2016. Below is a
xi
schedule of the hospital rate increases :
PRIVATE
SEMI-PRIVATE
PRIOR TO SEPTEMBER 2013
$40
$24
SEPT. 1, 2013 – MARCH 31, 2014
$80
$48
APRIL 1, 2014 – MARCH 31, 2015
$120
$96
APRIL 1, 2015 – MARCH 31, 2016
$180
$144
BRITISH COLUMBIA: MORE VACCINES AVAILABLE
THROUGH PHARMACISTS
Effective April 2013, British Columbia residents
gained access to an extensive assortment of publicly
funded vaccines from their local pharmacist. The
expansion of covered vaccines gives eligible patients
increased inoculation access and choice for them
xii
and their families. The additional vaccines include :
 Measles, mumps and rubella (MMR);
 Hepatitis A and B;
 Tetanus/Diphtheria;
 Varicella (chicken pox) and Hepatitis B;
 HPV;
 Pneumococcal polysaccharide;
 Meningococcal C Conjugate vaccine; and
 Pertussis vaccine.
Edmonton
11120 – 178th Street
Edmonton, AB T5S 1P2
Phone: 780.483.0408 Fax: 780.420.6082
Not all pharmacists are qualified to distribute
vaccines. Pharmacists are required to partake in
additional training to achieve vaccine authorization
status. Currently there are over 2,000 pharmacists
qualified to offer vaccines, with the number
xiii
continuously rising .
BRITISH COLUMBIA & MANITOBA: INCREASE TO
ALLOWABLE OUT-OF-PROVINCE MAXIMUM PERIOD.
Updates to both British Columbia’s and Manitoba’s
out-of-province allowance have occurred. This
allowance is a provincially regulated set of rules that
requires residents to be physically present in their
province of residence for an identified period of time
in order to qualify for provincial health care benefits.
Effective earlier this year, both British Columbia and
Manitoba increased this allowance from six (6)
months, to seven (7) months. Meaning residents are
allowed to travel outside the province for up to 7
months (212 days) within a 12-month period and
continue to be eligible for provincial health care
coverage. These days do not have to be consecutive.
Below is a table outlining the out-of-province
allowance guidelines for all Canadian provinces:
PROVINCE
RESIDENCY
REQUIREMENT
OUT OF
PROVINCE
ALLOWANCE
BC, MB, ON
153 Days
212 Days
NL
122 Days
243 Days
AB, SK, QC, PE, NB,
NS, NT, NU, YT
183 Days
182 Days
Note: Quebec does not count trips of less than 21 days
against the 183-day residency requirement.
This extension grants you one additional month to
travel throughout Canada or abroad. It is important
to note, that if you frequent the United States, this
Calgary
300, 736 – 8th Avenue
Calgary, AB T2P 1H4
Phone: 403.298.0488
extension does not increase the length of time
permissible in the US. United States immigration
dictates these rules which permit Canadians to visit
the US for up to six months (182) days per calendar
year. It should also be noted that every time you
cross the US border (even for only an hour), one day
xiv
of the allotted 182 is used .
III. HEALTH & WELLNESS INITIATIVES
ARE POOR PRESCRIPTION CHOICES INCREASING HEALTH
CARE COSTS?
On October 8, 2013 the Globe and Mail devoted an
eight-page special to “the future of prescription
drugs” that covered a variety of topics, including
methods of reducing costs and improving health
outcomes. The article provided some insight into
the stigma that an aging population, the
pervasiveness of chronic disease, and the high cost
of speciality mediations are making health care
xv
unaffordable .
On the contrary, research conducted by Express
Scripts Canada in their 2012 Drug Trend Report
divulged that increased prescription costs are
predominately due to poor patient decisions, such as
when “a patient uses pharmacy services that are
more expensive, or a medication that costs more but
offers no clinical advantage”, causing waste to flow
xvi
through employer-sponsored health plans .
The article identifies a variety of triggers adding to
the wastage of healthcare spending such as:
 Where / when / how patients fill their
prescriptions;
 Choosing brand-name drugs versus generics with
no additional health benefits; and
Langley
201, 9440- 202 Street
Langley, BC V1M 4A6
Phone: 604.881.8820 Fax: 604.881.8828
3
® Johnson Inc. · www.johnson.ca · November 2013
 Disobedience to prescription instruction, causing
further health deterioration and additional costs
to plan sponsors.
Express Scripts Canada estimates that poor
purchasing decisions create up to $5.1 billion in
annual drug spending waste – one of every three
xvii
dollars wasted within a typical drug benefit plan .
There are plan design methods and cost-sharing
approaches that can be used to help combat this
overspending. If your organization is concerned
about your employer-sponsored benefit plan’s
current model, and would like assistance in
redesigning your group benefit plan to help reduce
wastage, please contact your local Johnson Inc. Plan
Benefits Consultant.
IV. LEGISLATIVE / BUDGET CHANGES
ALBERTA: PHARMACARE PLAN DELAYED
In March of 2013, Alberta Health released its budget
statement of health funding allocations for 2013 –
2014. The statement provided a breakdown of
funding the health system which included mention
of the introduction of a income-based pharmacare
xviii
system for Alberta . The report mentioned that
approximately $56 million is estimated to be saved
from “the reduction in generic pricing and savings
from the implementation of the pharmacare
xix
program” . This pharmacare program was said to
be introduced January 1, 2014.
The purpose of the pharmacare plan is to provide
complete drug and supplementary health benefit
coverage for all Albertans. It is estimated that 20
percent of Albertans do not have coverage or cannot
afford crucial drug therapies, health services or
Edmonton
11120 – 178th Street
Edmonton, AB T5S 1P2
Phone: 780.483.0408 Fax: 780.420.6082
xx
support . This program will be income-based and
provide coverage to all Albertans, regardless of age.
and plan sponsors are provided with adequate
xxii
information to implement plan changes .
The announcement of the proposed plan in Alberta
triggered a lot of speculation within the insurance
industry. Stephen Frank, Vice President, Policy
Development and Health at the Canadian Life and
Health Insurance Association Inc. (CLHIA) transcribed
and publically posted a letter to Michele Evans,
Executive Director, Pharmaceutical Funding and
Guidance at Alberta Health identifying some key
questions regarding the proposed pharmacare
program. Frank’s letter unveiled some key points
that Alberta Health may have overlooked in their
pharmacare announcement and planned program
launch date. Points raised include that the new
program may require:
Details of the plan design and implementation
schedule of Alberta’s proposed pharmacare program
are still underway.
However, Alberta Health
Minister Fred Horne released a statement in October
verifying that the proposed pharmacare launch will
be delayed, due to the drastic alterations necessary
by affected parties, such as: supplemental health
plan sponsors, insurance companies, seniors’ groups
xxiii
and pharmacists .
 Review of private supplemental health plans
potentially resulting in redesigning plans to
align/coordinate with the new program (both
individual and employer supplemental health
xxi
plans) .
 Review and possibly revisions to existing
contracts,
 Communicating and training brokers and agents,
 Communicating with plan sponsors and
transitioning them into the new plan design
offers; and,
 Implementing new administrative practices,
claims and changes to administration systems.
The CLHIA’s letter also referenced that the above
mentioned changes would significantly impact the
insurance industry and require between 12 to 18
months of implementation time, provided insurers
Calgary
300, 736 – 8th Avenue
Calgary, AB T2P 1H4
Phone: 403.298.0488
MANITOBA: PROVINCIAL SALES TAX RATE INCREASE
Effective July 1, 2013, Manitoba’s retail sales tax
(RST) increased from 7 percent to 8 percent.
Manitoba’s RST is applicable on group insurance
premiums for plan members residing in Manitoba
xxiv
for the subsequent coverages :
 Life
 Accidental death & dismemberment
 Disability (short-term and long-term)
 Critical illness
 All creditor insurance
Please note that extended health care and dental
coverage continue to be exempt from Manitoba’s
xxv
RST . The same is true for administration services
only (ASO) arrangements.
V.
NEW BILLS (ROYAL ASSENT
NOTIFICATIONS)
UPDATE: BILL C-377 ON UNION TRANSPARENCY –
REFRUTED.
Langley
201, 9440- 202 Street
Langley, BC V1M 4A6
Phone: 604.881.8820 Fax: 604.881.8828
4
® Johnson Inc. · www.johnson.ca · November 2013
On June 26, 2013, Canada’s Senate refuted the
passing of Bill C-377, forcing the Bill back to the
House of Commons for amendments. Note that the
Bill has not been altogether blocked, however the
Senate’s recommended amendments have delayed
Bill C-377’s passing until at least the fall
xxvi
.
Amendments that Tory Senator Hugh Segal and 15
xxvii
of his colleagues supported include :
 Raising the mandate of declared expenses from
$5,000 to $150,000;
 Implementing the legislation to apply only to
unions with more than 50,000 members and not
to locals or branches;
 Altering the requirement to divulge salaries of
employees who make $100,000 per year to
$444,661, or more.
The purpose of Bill C-377 is to legislate union
transparency through the release of financial
documents to the public. Supporters of Bill C-377
have defended the Bill stating: “it is about informing
xxviii
taxpayers – you and me ”. The Bill would require
unions to publicize forms, receipts and expenses
paid throughout the year on a Canada Revenue
xxix
Agency (CRA) website . It would also dictate that
the percentage of time dedicated to political
xxx
activities be recorded and made public . Any
person or body (including their lawyers) that
conducts business with a union in the amount of
$5,000 or more, would potentially have their names
and transactions posted on-line for the public to
xxxi
examine .
Edmonton
11120 – 178th Street
Edmonton, AB T5S 1P2
Phone: 780.483.0408 Fax: 780.420.6082
UPDATE: BILL ON BILL C-38, JOBS, GROWTH AND LONGTERM PROSPERITY ACT EFFECTIVE JULY 2014.
In 2012, Bill C-38 was passed which was set to alter
the Canada Labour Code and implement new longterm disability (LTD) insurance requirements for the
federally-regulated private sector. It has been
announced that the new provisions will come into
xxxii
effect on July 1, 2014 .
This Bill impacts federally regulated private sector
employers in that they will no longer be allowed to
provide LTD plans to employees on an
Administrative Services Only (ASO) basis. This
means that federal employers are obligated to attain
insurance for any LTD plans offered to their staff,
therefore providing financial protection for
employees on disability, if the employer were ever
xxxiii
to become insolvent . This does not apply to
provincially regulated employers at this time.
Alberta and B.C. are the only provinces which
require plan sponsors that provide employee benefit
plans for income replacement to disclose to the plan
participants, prior to or at the time benefits are
offered, that the benefits are not underwritten by an
insurer and are supported solely by the financial
xxxiv
resources of the company .
VI. INDUSTRY REPORTS/STATISTICS
IS CANADA IN A RETIREMENT CRISIS?
Morneau Shepell, a large human resources
consulting and outsourcing services company
conducted a survey in June 2013 with their pension
plan sponsor clients about their perceptions of
whether Canada is undergoing a retirement crisis.
Of the 165 respondents, 29 percent did not consider
Calgary
300, 736 – 8th Avenue
Calgary, AB T2P 1H4
Phone: 403.298.0488
Canada to currently be in a retirement crisis and
xxxv
were broken down as :
 21 percent foresee that Canada is heading
towards a crisis in the future;
 eight percent having faith that the retirement
systems just needs a little fine-tuning.
Of the remaining respondents, 71 percent believe
that Canada is currently experiencing a retirement
crisis, although the consensus of what could be done
xxxvi
to resolve the predicament is divided .
 Slightly more than half believe the government
needs to take decisive action soon.
 The less than half believe that it is the
responsibility of individuals and employers to
rectify the problem.
The respondent preference to the type of
government intervention necessary to combat the
issue is broken down in order of popularity
xxxvii
below :
 37 percent recommend the embracing of a
national pension strategy instead of the current
individual provincial strategies;
 29 percent recommend better risk-sharing
options in occupational pension plans (e.g. target
benefit plans);
 The remaining respondents believe that either
introducing pooled registered pension plans
(PRPPs) can assist, or expanding the Canada
Pension Plan (CPP)/ Quebec Pension Plan (QPP)
will be effective.
Langley
201, 9440- 202 Street
Langley, BC V1M 4A6
Phone: 604.881.8820 Fax: 604.881.8828
5
® Johnson Inc. · www.johnson.ca · November 2013
BREAKING THE STIGMA: STUDY DISCOVERS AGING IS NOT
THE OVERWHELMING DRIVER OF HIGHER HEALTHCARE
SPENDING
 Chronic conditions in the young (under age 30)
take a higher relative toll on that population then
they do for the older population.
A U.S. study sponsored by the Society of Actuaries
has proven wrong the assumption that an aging
population has been the overwhelming driver of
higher healthcare costs. The study was conducted
using data from the Health Care Cost Institute (HCCI)
and Medicare fee-for-service to examine differences
in health care costs by age against the overall health
xxxviii
.
care cost change
 Female costs accelerate during the child-bearing
ages and plateau in the 40’s before increasing
again.
The study is not implying that an aging population
has no effect on increased healthcare spending;
however, it does identify that the percentage of
healthcare costs for the older population is
marginally less than presumed. The report notes
that “changing demographics of age and gender
have contributed from 7 percent to 10 percent of
the real growth in per capita health care costs (less
xxxix
than 0.5 percent per year)” .
The data also identifies there is an increase in out-ofpocket spending when individuals retire before age
65. Early retirees at age 55 that are estimated to live
until age 85 will spend 154.4% more on health care
than a person retiring at age 65 ($372,400 in total
health care costs for early retirees versus $146,400
xl
for those retiring at age 65) .
 Male costs are generally less than that of females
and are fairly flat in the 20s and begin to increase
after age 30.
 By the early 60s, male per capita spending begins
to exceed that of females, and by around age 90
per person costs begin to decline.
Although the healthcare systems in Canada and the
U.S. are different, many similarities in aging can be
shown.
*The articles contained in this Newsletter are provided for
the general information of Johnson Inc. clients. Reasonable
care is taken to ensure that the information contained in
this Newsletter is as up-to-date and as accurate as possible
on the date of issue, but no responsibility can be taken by
Johnson Inc. for any errors or omissions contained herein.
The data included claims information from HCCI
2002 through 2010, and Medicare data from 2006
through 2010. The figures identified the following
facts:
 Health care costs increase by age with the
exception of very high costs in the first year or
two of birth.
Edmonton
11120 – 178th Street
Edmonton, AB T5S 1P2
Phone: 780.483.0408 Fax: 780.420.6082
Calgary
300, 736 – 8th Avenue
Calgary, AB T2P 1H4
Phone: 403.298.0488
For more information on the subjects in this newsletter, or
for advice on how these issues may impact your benefit
programs and plans, please contact:
John Crouse, B.Sc (HONS.), MA, FSA, FCIA
National Director, Benefits/Consulting
780.413.6605
[email protected]
Shannon Patershuk, MBA, FSA, FCIA, CERA
Regional Manager, Retiree Program Relations (West)
780.413.6616
[email protected]
Shelley Malanchuk, B.Com., CEBS
Regional Manager, Plan Benefits (West)
403.298.0488
[email protected]
Kurt Wilchuck, M.B.A., CEBS
Consultant, Plan Benefits (West)
780.732.2313
[email protected]
REFERENCES
i
Sun Life Financial: Focus Update (March 7, 2013). Highlights of the
federal, provincial and territorial budgets for 2013.
ii
Alberta Health (accessed: October 23, 2013). Drug coverage and
services: Prescription generic drugs and health benefits.
www.health.alberta.ca/services/drug-coverage-services.html
iii
Pacific Blue Cross (March 25, 2013). BC Government announces
drug price regulations.
www.pac.bluecross.ca/corp/company/media/?articleid=6348970
81855781250
iv
ibid
v
Manitoba Health: News Media Services (January 18, 2013). Province
providing more prescription drug coverage for Manitoba families.
vi
Manitoba Health: News Media Services (March 18, 2013). Provincial
Government works with other provinces to secure lower drug
prices for Manitobans.
vii
Manitoba Health: News Media Services (July 15, 2013). Manitobans
to save on prescription drugs thanks to lower prices negotiated by
the Manitoba Government: Oswald.
viii
Ibid.
Langley
201, 9440- 202 Street
Langley, BC V1M 4A6
Phone: 604.881.8820 Fax: 604.881.8828
6
® Johnson Inc. · www.johnson.ca · November 2013
ix
Manitoba News Release (October 20 , 2013). Government Adds 93
new medications to medicare formulary to help Manitobans
suffering from lung cancer, arthritis and stroke.
x
Ibid.
xi
Alberta Blue Cross (received: August 23, 2013). Increase in Alberta
private and semi-private hospital room rates.
xii
British Columbia Ministry of Health (April 12, 2013). More publicly
funded vaccines available through pharmacists.
xiii
ibid
xiv
Travel Insurance File (July 9, 2013). How long can Canadians stay
out of the country? travelinsurancefile.com/headlines/how-longcan-canadians-stay-out-of-the-country/
xv
Globe and Mail (October 8, 2013). The future of prescription drugs:
Patient-centred health care – strategic approach critical to
reducing costs, improving health outcomes.
xvi
Ibid.
xvii
Ibid.
xviii
Alberta Health (March 7, 2013). Health funding allocations for
2013 – 2014. www.health.alberta.ca/about/health-funding.html
xix
ibid
xx
Alberta Health(accessed: October 23, 2013). Drug coverage and
services: Drug and supplementary health benefits program.
www.health.alberta.ca/services/drug-coverage-services.html
xxi
Canadian Life and Health Insurance Association Inc.: Frank, Stephen
(March 22, 2013). Life and health insurers’ key questions
regarding proposed pharmacare program in Alberta.
xxii
ibid
xxiii
Edmonton Journal: Gerein, Keith (October 24, 2013). Alberta
Health to delay major change to drug coverage system.
www.edmontonjournal.com/story_print.html?id=9080203&spons
or=
xxiv
Sun Life Financial: Focus Updated (June 13, 2013). Manitoba
provincial retail sales tax rate increase announced.
xxv
Government of Manitoba: Information Bulletin (July 15, 2013). The
Retail Sales Tax Act.
www.gov.mb.ca/finance/taxation/bulletins/061.pdf
xxvi
UFCW Canada (June 28, 2013). UFCW campaign wins senate
support against Harper's Bill C-377.
www.ufcw.ca/index.php?option=com_content&view=article&id=
3534%3Aufcw-campaign-wins-senate-support-against-harpersbill-c-377&catid=6%3Adirections-newsletter&Itemid=6&lang=en
xxvii
The Daily Commercial News (July 5, 2013). Tensions inside Tory
caucus flare over Senate snub on Bill C-377.
http://dcnonl.com/cgibin/dcnhome.pl?rm=print_story&story_id=56044&source=article
xxviii
Law of Work (accessed: July 10, 2013). Bill C-377: The
Conservatives’ private members Bill on union transparency.
http://lawofwork.ca/?p=5739
Edmonton
11120 – 178th Street
Edmonton, AB T5S 1P2
Phone: 780.483.0408 Fax: 780.420.6082
xxix
Parliament of Canada (60-61 Elizabeth II, 2011-2012, 1st Session,
41st Parliament). House of Commons of Canada: Bill C-377.
http://parl.gc.ca/HousePublications/Publication.aspx?Language=E
&Mode=1&DocId=5942377&File=24
xxx
ibid
xxxi
Law of Work (accessed: July 10, 2013). Bill C-377: The
Conservatives’ private members Bill on union transparency.
http://lawofwork.ca/?p=5739
xxxii
Government of Canada: Canada Gazette (May 8, 2013). Jobs,
Growth and Long-Term Prosperity Act. www.gazette.gc.ca/rppr/p2/2013/2013-05-08/html/si-tr49-eng.html
xxxiii
Osler, Hoskin & Harcourt LLP (May 31, 2013). Canada: New
requirements Re Insurance for LTD plans of federally-regulated
employers coming into force In 2014.
www.mondaq.com/canada/x/240720/Employee+Benefits+Comp
ensation/New+Requirements+Re+Insurance+For+LTD+Plans+Of+F
ederallyRegulated+Employers+Coming+Into+Force+In+2014
xxxiv
Canadian Life and Health Insurance Association Inc. (September
2010). Protecting Canadians’ long term disability benefits.
xxxv
ibid
xxxvi
Morneau Shepell: News Release (June 11, 2013). Morneau
Shepell survey indicates most pension plan sponsors believe
Canada is in a retirement crisis.
xxxvii
Canadian HR Reporter (June 12, 2013). Majority of pension plan
sponsors believe Canada in retirement crisis: Survey.
www.hrreporter.com/articleprint.aspx?articleid=18199
xxxviii
Society of Actuaries (June 18, 2013). Health Care Costs – From
birth to death. www.healthcostinstitute.org/SOA-1-2013.
Accessed: July 4, 2013.
xxxix
ibid
xl
HealthCare Finance News (May 16, 2013). Aging not the
overwhelming driver of higher healthcare spending as thought.
www.healthcarefinancenews.com/print/67666. Accessed: July 4,
2013.
Calgary
300, 736 – 8th Avenue
Calgary, AB T2P 1H4
Phone: 403.298.0488
Langley
201, 9440- 202 Street
Langley, BC V1M 4A6
Phone: 604.881.8820 Fax: 604.881.8828
7
® Johnson Inc. · www.johnson.ca · November 2013
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