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Results: 1-10 of 95

President Obama’s pension cap: who would really be affected?

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • May 7 2013

The President's recent budget proposal would impose a new cap on tax-favored retirement benefits. Annual contributions and accruals under tax-favored

Legal trends '13: a forecast of the year ahead - pensions, benefits & executive compensation

  • Blake Cassels & Graydon LLP
  • -
  • Canada
  • -
  • January 17 2013

Several jurisdictions have made significant amendments to their pensions statutes over the past year, and we expect further amendments to come into

Tax Court of Canada permits employer deduction of fair market value of stock grant

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • December 7 2012

Equity-based incentive plans have in recent years become a common component of the compensation package for executive employees in Canada

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

The new GSTHST regime for registered pension plans an update on the deemed supply and master trust issues

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • September 5 2012

The sales tax compliance associated with a registered employee pension plan funded through a trust (RPP Trust) has become significantly more complex since certain new GSTHST rules took effect, beginning with the 2010 fiscal year in most cases

No tax deduction for employee stock surrender payments

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • August 31 2012

The Supreme Court of Canada has dismissed an application for leave to appeal in Imperial Tobacco Canada Limited v The Queen

Selected international tax & legal consequences

  • Baker & McKenzie
  • -
  • Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Colombia, Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom
  • -
  • August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

Finance proposes amendments to the "prohibited investment" rules

  • McMillan LLP
  • -
  • Canada
  • -
  • June 22 2012

In a recent letter (the "Finance Letter") to the Joint Committee of the Canadian Bar Association and the Canadian Institute of Chartered Accountants (the "Joint Committee"), the Department of Finance (Canada) ("Finance") announced its intention to recommend a number of technical amendments to the "prohibited investment" rules (the "PI Rules") in the Income Tax Act (Canada) that govern investments made by registered retirement savings plans ("RRSPs"), registered retirement income funds ("RRIFs") and tax-free savings accounts ("TFSAs", and collectively with RRSPs and RRIFs, "Plans"

Pension claims in employee termination cases

  • McMillan LLP
  • -
  • Canada
  • -
  • May 16 2012

Introduction In Canada, when an employment relationship is terminated without cause, the employer must provide the terminated employee with reasonable notice or pay in lieu of notice

Federal budget 2012 changes

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • April 11 2012

The March 29, 2012 federal budget (“Budget 2012”) included several proposed changes in the pension and benefits area

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