Biographical notes for Randy Bauslaugh

General Editor, Pensions, Taxation of Executive Compensation and Retirement (TECR) 1994–

Speaker, "A New Uniform Pension Law: An Examniation of the ACPM Uniform Law Proposal" Recent Legislative Development Session, Pension Regulation Summit, Toronto, April 28-29, 1999

Selected articles:

"Past Service Pension Enhancements and the Subsection 8503(15) Anti-Avoidance Rule" (1994) 5 TECR 899

"Claiming GST Input Tax Credits on Pension Expenses" (1994) 6 TECR 15 (co-authored with Greg Kanargelidis)

"Ontario Law Changes to Avoid Conflict With Federal Tax Laws" (1995) 6 TECR 78

"Reducing the Administrative Complexity of SERPs" (1995) 6 TECR 83

"Confederation Life – No Priority for Executive Retirement Arrangements" (1995) 7 TECR 3

"Fairer Access to Tax-Assisted Retirement Savings Delayed Again" (1996) 7 TECR 83

"Government to Tax Dependent Children" (1996) 7 TECR 96

"Funding Top-Up Plans Without Becoming an RCA" (1996) 8 TECR 172

"Revenue Canada Interprets Payment Characterization" (1997) 8 TECR 283

"Minister of Finance Closes Section 254 Loophole" (1997) 9 TECR 15 "Trading Surplus and Other Benefits for Pension Benefits — the Subsection 8503(15) Anti-Avoidance Rule" (1998) 9 TECR 91

Born 7 October 1955

Educated University of Waterloo B.A. 1977; Osgoode Hall Law School of York University LL.B. 1981

Partner, Blake, Cassels & Graydon 1990–

Associate with present firm 1988-90

Consultant, William M. Mercer Limited 1983-88

Called to the Bar of Ontario 1983

Articled, Mackay, Kirvan, Seitz 1982

University of Waterloo Senate 1981-84

Lecturer, Legal Environment of Employee Benefits, Ryerson Polytechnical Institute 1989-94

Member, National and Toronto advisory groups, Certified Employee Benefit Specialist (CEBS) program 1995–

Member, Canadian Bar Association, Association of Canadian Pension Management, International Foundation of Employee Benefit Plans, Canadian Tax Foundation, Treasury Management Association of Canada, Human Resource Professionals Association of Ontario, Mayor's Committee on Race Relations 1998–

Chair, Canadian Pension and Benefits Institute (Ontario) 1995

Board Member, Canadian Institute for Research in Atmospheric Chemistry 1993-96; Theatre Direct Canada 1999–

Board Member and Chair, Employee Benefits Committee, Canadian Cancer Society (1995-99), National Cancer Institute and affiliates

Member, Executive Committee, Pension & Benefits Section of the Canadian Bar Association-Ontario

Member, Editorial Advisory Board, Benefits and Pensions Monitor 1998–

Author, various articles, papers and chapters on pension benefits and tax-related matters

Mr. Bauslaugh's practice relates exclusively to pensions, benefits and compensation issues and related investment arrangements. Clients include public and private employers, individual executives, financial institutions and employee benefits consultants. Mr. Bauslaugh has been retained in many leading pension cases involving surplus ownership, contribution holidays and benefit entitlements.