A Pension in Every Pot: Better Pensions for More Canadians

With its Byzantine complexity and jurisdictional overlap, Canadian pension regulation makes it difficult for many workers to save enough for retirement. Access to retirement saving room is inequitably distributed between public and private sector workers. This paper offers some practical approaches to making Canada's private retirement saving system work – for everyone.governance and public institutions, Canadian private retirement saving system

Legal for Life: Why Canadians Need a Lifetime Retirement Saving Limit

Canadian tax rules allow accumulation of retirement savings in “tax assisted” plans, including defined-benefit (DB) pension plans, defined-contribution (DC) pension plans and RRSPs. These plans are intended primarily for workers with “middle class” incomes, who will not receive enough pension income from programs such as Old Age Security (OAS) and the Canada/Quebec Pension Plan (C/QPP). But more than 12 million Canadian workers do not participate in a DB pension. Many will need to save for retirement, and must do so in DC pension plans and RRSPs. In the current environment of low interest rates, an aging population, and increasing longevity, these workers have less time to save for retirement and must save more. But can they?Pension Papers, Canada, defined-benefit (DB) pension plans, defined-contribution (CD) pension plans, RRSPs

Modification of the electrical installation in Point 8

Proceeding with the LHC project implies various electrical reconfigurations and modifications. This poster shows the numerous changes needed for the LHC installations in point 8. The complexity of the technical problems, even to the power distribution system and the cableways, is highlighted. The needs of a considerable number of clients must be taken into account, as well as different technical issues

the rise of FATCA and CRS and consequent challanges for financial institutions

The phenomenon of globalisation has facilitated the transnational movement of capital and, consequently, increased tax competition, resulting in a surge in offshore financial centres which have fostered a favourable climate for tax evasion and tax avoidance schemes. The global loss of revenue occasioned by such schemes is estimated to be significant, and there have been several attempts to curtail it through the years. The automatic exchange of information in tax matters is generally regarded as being the most effective method, by requiring that financial institutions report certain financial information from foreign account holders, thus allowing tax administrations to track and analyse the foreign investments of tax residents. The aim of this dissertation is to analyse the two main regulations currently in place regarding the automatic exchange of financial account information for tax purposes, namely the United States’ Foreign Account Tax Compliance Act and the OECD’s Common Reporting Standard, as well as the impact of their provisions on financial institutions

A New Three Object Triangulation Algorithm for Mobile Robot Positioning

Positioning is a fundamental issue in mobile robot applications. It can be achieved in many ways. Among them, triangulation based on angles measured with the help of beacons is a proven technique. Most of the many triangulation algorithms proposed so far have major limitations. For example, some of them need a particular beacon ordering, have blind spots, or only work within the triangle defined by the three beacons. More reliable methods exist; however, they have an increasing complexity or they require to handle certain spatial arrangements separately. In this paper, we present a simple and new three object triangulation algorithm, named ToTal, that natively works in the whole plane, and for any beacon ordering. We also provide a comprehensive comparison between many algorithms, and show that our algorithm is faster and simpler than comparable algorithms. In addition to its inherent efficiency, our algorithm provides a very useful and unique reliability measure, assessable anywhere in the plane, which can be used to identify pathological cases, or as a validation gate in Kalman filters.Peer reviewe

A platform for the fast interpretation of movements and localization of users in 3D applications driven by a range camera

Interactivity is one of the key challenges for immersive applications like gaming. Manufacturers have been working towards interfaces that are driven by a device (e.g. a Wiimote) or interfaces that are controlled by a camera with a subsequent computer vision module. Both approaches have unique advantages, but they do not permit to localize users in the scene with an appropriate accuracy. Therefore, we propose to use both a range camera and accurate range sensors to enable the interpretation of movements. This paper describes a platform that uses a range camera to acquire the silhouettes of users, regardless of illumination, and to improve the pose recovery with range information after some image processing steps. In addition, to circumvent the difficult process of calibration required to map range values to physical distances, we complete the system with several range laser sensors. These sensors are located in a horizontal plane, and measure distances up to a few centimeters. We combine all these measurements to obtain a localization map, used to locate users in the scene at a negligible computational cost. Our method fills a gap in 3D applications that requires absolute positions.Peer reviewe