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Results: 1-10 of 44

Equity-based compensation plans tax considerations

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • May 31 2008

Equity-based employee compensation plans are varied and sometimes confusing

How to create a better SERP Part II

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • February 28 2008

The following is the second part of the article on supplementary or supplemental executive or employee retirement plans (SERPs), published in Volume 2, Issue 4 of McCarthy Tétrault Co-Counsel: Business Law Quarterly

Minority report: Ontario’s 2013 Budget contains a slew of pension and benefit announcements

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • May 3 2013

On May 2, Minister of Finance Charles Sousa tabled the Ontario Liberal government's 2013 Budget. The Budget contains a number of announcements

Did bringing a class action over changes in post-retirement benefits just get easier?

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • February 13 2014

On January 16, 2014, the Supreme Court of Canada released its long-anticipated decision in Vivendi Canada Inc. v. Dell'Aniello. The decision affirmed

This week at the SCC (310114)

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • February 3 2014

The Supreme Court of Canada this week released two judgments of interest to Canadian businesses and professions, the first dealing with the scope of

This week at the SCC (13122013)

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • December 17 2013

The Supreme Court of Canada released two judgments this week of interest to Canadian businesses and professions. In the first, AIC Limited v. Fischer

Defined benefit versus defined contribution pension plans: the basics

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • December 19 2012

When purchasing an existing business, many buyers are understandably reluctant to assume obligations under a target's defined benefit (DB) pension plan

Bill 39 Voluntary Retirement Savings Plans Act

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • October 25 2013

On May 8, 2013, the Government of Québec tabled Bill 39, Voluntary Retirement Savings Plans Act (Bill). On April 17, 2013, an expert committee

How clear must the legislature be to set aside a final judgment?

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • April 25 2012

The Supreme Court of Canada (Deschamps, Abella, Cromwell JJ.) has granted leave in a pension litigation case, in which the Court could potentially revisit the principles underlying democratic dialogue

Indalex priority case decided Ontario Court of Appeal gives priority to pension plan deficiency over secured lenders

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • April 8 2011

This week, the Ontario Court of Appeal surprised many by deciding that in the context of the CCAA proceedings of Indalex, pension plan deficiency claims can have priority over security held by secured DIP lenders