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Results: 1-10 of 19

Canada and US pension and employee benefits: important differences

  • Norton Rose 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

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

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

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

Latest Developments for Equity Compensation Plans

  • Baker & McKenzie
  • -
  • Australia, Belgium, Canada, France, Greece, Ireland, Italy, Japan, Philippines, Serbia, Sweden, Switzerland, United Kingdom, USA, Vietnam
  • -
  • June 1 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New

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

Canadian equity compensation 101

  • Osler, Hoskin & Harcourt LLP
  • -
  • Canada, USA
  • -
  • March 14 2012

As US multinational companies (and their related cross-border activities) continue to grow and expand, US lawyers and human resources professionals may be asked to consider issues related to equity compensation for their Canadian-based employees more and more

Checkmate: Third Circuit holds automatic stay bars participation in U.K. pension proceedings

  • Bracewell & Giuliani LLP
  • -
  • Canada, United Kingdom, USA
  • -
  • January 19 2012

A recent decision by the Third Circuit in the Nortel Group bankruptcy reinforces the worldwide reach of the automatic stay and the narrow scope of the police power exception under section 362(b)(4) of the Bankruptcy Code

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”

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