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Results: 1-10 of 33

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

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

Article XV(2) of the Canada-U.S. Treaty problems impacting Canadian employees working in the U.S.

  • Gowling Lafleur Henderson LLP
  • -
  • Canada, USA
  • -
  • May 4 2011

The 5th Protocol to the Canada-United States Tax Convention (1980) (the “Treaty”), which entered into force on December 15, 2008, introduced several significant and highly anticipated changes to the Treaty. There were also several minor amendments made to the Treaty, including one to Article XV that was intended only to be clarifying in nature

The inadvertent fiduciary: Mass Mutual crosses the line

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • June 16 2014

Plan fiduciaries are held to the highest performance standards and can be personally liable for breaches of fiduciary responsibility. Because of this

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

Your 401(k) plan and the shape of the earth

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • March 4 2014

I used to work with a very smart lawyer who said that he could give a legal opinion that the world was flat if his qualifying language was not limited

US Supreme Court’s decision on Obamacare could impact shared spending in Canada

  • Dentons
  • -
  • Canada, USA
  • -
  • June 28 2012

On June 28, 2012, the Supreme Court of the United States upheld the Constitutionality of the Patient Protection and Affordable Care Act, being health care legislation commonly referred to as “Obamacare”