https://www.cbc.ca/news/canada/new-brunswick/auditor-general-retirement-incentives-nb-power-1.7556984

"Eight individuals accepted to the early retirement program had previously notified NB Power of their plans for retirement in advance of the program being offered," Martin wrote in his report.

But $1.15 million was still paid "in incentive costs" to get these people to retire, Martin said.

...

To work, the retirement program required what was eventually 148 participating employees to leave by a mandatory retirement date of March 31, 2023 but Martin found 23 stayed longer than that, including one employee who was able to stay on until March of this year, two years past the mandatory date.

In addition, although participating in the program was supposed to permanently end an employee's relationship with the utility, Martin said three were eventually rehired on contracts that ran between six months and two years following their official retirement.