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Results: 1-10 of 29

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

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

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

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

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

Canadian clawbacks: increasing but still voluntary

  • Blake Cassels & Graydon LLP
  • -
  • Canada, USA
  • -
  • January 16 2014

"Clawbacks" are arrangements under which an employee forfeits previously awarded compensation, usually either as a result of a misstatement of the

Clarification on the protocol to Canada-US Income Tax Convention

  • Borden Ladner Gervais LLP
  • -
  • Canada, USA
  • -
  • September 9 2008

Readers will be aware that the September 21, 2007 protocol (the "Protocol") to the Canada-U.S. Income Tax Convention (the "Treaty") results in numerous changes to the Treaty

De-risking your U.S. pension: choices and challenges

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • December 11 2012

Defined benefit plan sponsors have become very focused on ways to control their asset volatility and to remove pension liabilities from their balance sheets

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”

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