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IRS simplifies reporting requirements related to interests in certain Canadian retirement plans

  • Steptoe & Johnson LLP
  • -
  • Canada, USA
  • -
  • October 7 2014

Today the IRS released Revenue Procedure 2014-55, which provides that eligible US citizens and residents with certain Canadian retirement plans will

IRS simplifies procedures for electing tax deferral on Canadian retirement plan accrued income

  • Haynes and Boone LLP
  • -
  • Canada, USA
  • -
  • October 20 2014

The IRS recently issued Revenue Procedure 2014-55, which simplifies the reporting obligation and method to obtain the deferral of U.S. taxation on

Canada and US pension and employee benefits: important differences

  • Norton Rose Fulbright Canada LLP
  • -
  • Canada, USA
  • -
  • August 8 2008

The Canadian and U.S. marketplaces share many similarities, which has led to the creation of vibrant, rapidly-growing cross-border companies

New technical interpretation issued by Canada Revenue Agency on stock options will spark debate

  • Fox Rothschild LLP
  • -
  • Canada, USA
  • -
  • November 8 2011

A recent technical interpretation issued by the Canada Revenue Agency, Technical Interpretation 2011-0393411E5, provides that under Article XV of the Canada-U.S. Income Tax Convention, that after 2008, when a U.S. resident employee of a Canadian resident corporation acquires shares of the corporation on the exercise of employee stock options, the Canada Revenue Agency (CRA) would disallow that the income from the taxable amount would qualify for exemption from Canadian income tax under the Canada-U.S. Tax Treaty, even if the employer was not present in Canada for more than 183 days

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 myth of the "hands off" prototype plan

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • March 10 2010

True or false?

Why are corporate formalities important?

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • March 5 2010

Many compensation and pension actions require the approval of a company's board of directors, or a committee of the board, and for good reason

More 401(k) plan fee disclosures: what to do by August 30

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • August 13 2012

For many years, critics of the current 401(k) fee system have claimed that high fees were hidden and not clearly disclosed by vendors

Private equity fund deemed trade or business

  • Hodgson Russ LLP
  • -
  • Canada, USA
  • -
  • October 31 2013

In my previous post on this blog, I discussed the possibility of a Canadian company being called upon to pay for an affiliated U.S. company's pension

Recent developments for the first quarter 2013

  • Baker & McKenzie
  • -
  • Australia, Canada, European Union, France, Germany, Ireland, Israel, Japan, New Zealand, Romania, Russia, Singapore, Switzerland, Turkey, United Kingdom, USA
  • -
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter