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

McCarthy Tétrault LLP
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Canada
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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

Equity-based compensation plans tax considerations

McCarthy Tétrault LLP
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Canada
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May 31 2008

Equity-based employee compensation plans are varied and sometimes confusing

2010 federal budget commentary: employee stock options and Section 116 relief

McCarthy Tétrault LLP
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Canada
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June 4 2010

Following the resumption of Parliament, the minority Harper government released its fifth Budget on March 4, 2010 (Budget 2010

Federal government proposes "pooled registered pension plans"

McCarthy Tétrault LLP
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Canada
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March 1 2011

On December 16, Minister of Finance Jim Flaherty released a draft report entitled "Framework for Pooled Registered Retirement Pension Plans" (the "Draft Report") in advance of his December 20 meeting with provincial and territorial finance ministers in Kananaskis, Alberta

The first wave of federal PRPP Regulations

McCarthy Tétrault LLP
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Canada
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August 16 2012

Draft Pooled Registered Pension Plan Regulations and an accompanying Regulatory Impact Analysis Statement were released for public comment on August 10, 2012

Deduction of pension benefits from wrongful dismissal damages

McCarthy Tétrault LLP
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Canada
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May 7 2012

In Waterman v. IBM Canada 2011 S.C.C.A. No. 427 (QL), the Supreme Court of Canada has granted to leave to appeal from a decision of the BC Court of Appeal deciding that pension benefits are not deductible from wrongful dismissal damages

Supreme Court of Canada releases decision in Indalex

McCarthy Tétrault LLP
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Canada
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February 1 2013

This morning, the Supreme Court of Canada (SCC) released its decision in Sun Indalex Finance, LLC v. United Steelworkers (Indalex). A majority of the

How to create a better SERP Part II

McCarthy Tétrault LLP
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Canada
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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

Changes announced to GST rules for financial institutions and pension plan expenses

McCarthy Tétrault LLP
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Canada
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September 28 2009

On September 23, 2009, the Department of Finance released proposed legislation, draft regulations and explanatory notes relating to changes to the goods and services tax ("GST") levied under the Excise Tax Act (the "ETA"