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Commentary on October 24, 2012 Notice of Ways and Means Motion relating to tax matters - foreign spin-offs

Osler, Hoskin & Harcourt LLP
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Canada
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November 1 2012

Section 86.1 provides a tax deferral with respect to distributions to Canadian resident shareholders of spin-off shares by eligible foreign corporations

Minister of Finance releases proposed rules relating to stapled securities and other SIFT amendments

Osler, Hoskin & Harcourt LLP
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Canada
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July 21 2011

On July 20, 2011, the Minister of Finance announced proposed amendments to the Income Tax Act (Canada) (the ITA) relating to the taxation of SIFTs, REITs and publicly traded corporations (the Proposed Amendments

Important reminder - Canadian corporate issuers subject to new U.S. reporting rules in 2011

Osler, Hoskin & Harcourt LLP
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Canada, USA
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February 16 2011

Starting January 1, 2011, U.S. and non-U.S. corporate issuers of certain securities are subject to sweeping new U.S. information reporting obligations

Does your 401(k) plan offer a target date fund? Get ready for even more participant disclosures

Osler, Hoskin & Harcourt LLP
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Canada
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December 22 2010

Recent surveys indicate that about three-quarters of defined contribution plans offer target date funds as investment options

Federal Budget 2010: changes to taxation of stock options

Osler, Hoskin & Harcourt LLP
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Canada
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March 9 2010

The Canadian government recently tabled its budget for 2010, which proposes significant changes to the way in which both employees and employers are taxed in Canada on stock options, including elimination of the deferral for public company stock options

Ontario LSIF managers face difficult decisions

Osler, Hoskin & Harcourt LLP
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Canada
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March 12 2009

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Commentary on October 24, 2012 Notice of Ways and Means Motion relating to tax matters - foreign spin-offs

Minister of Finance releases proposed rules relating to stapled securities and other SIFT amendments

Important reminder - Canadian corporate issuers subject to new U.S. reporting rules in 2011

Does your 401(k) plan offer a target date fund? Get ready for even more participant disclosures

Federal Budget 2010: changes to taxation of stock options

Ontario LSIF managers face difficult decisions

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