Canada Revenue issues warning that it has resumed debt recovery activities.

Research shows positive performance in October and November helped full year results.

Discusses top health benefits plan trends of 2023.

Premium taxation, rare disease strategy and infrastructure investment addressed in submission.

Investors should expect several rough quarters before the rebound.

Cardiovascular disease and cancer top the list of conditions driving plan costs.

A recent increase in the value of annuities gives defined benefit pension plans more ways to combat risk.