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Results: 1-10 of 112

CRA rules employer-paid personal trainers and nutritionists likely employment benefits

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • June 19 2014

In document 2013-0514521E5, the CRA ruled that a taxable benefit could result if an employer paid for all or part of a personal trainer or

Morris Meadows: judge declines job offer and workers were employees

  • Dentons
  • -
  • Canada
  • -
  • June 10 2014

In Morris Meadows Country Holidays and Seminars Ltd. v. M.N.R. (2014 TCC 191), the Tax Court considered whether certain workers were employees or

The CRA provides its opinion on the application of the benefit rules in the Income Tax Act to the issuance of employee stock options

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • May 22 2014

In 2013-0513771I7, the taxpayer asked whether paragraph 6(1)(a) and subsections 15(1), 56(2) and 56(4) would apply to a situation where employee

Ontario budget 2014: the pension budget

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • May 1 2014

On May 1, 2014, Minister of Finance Charles Sousa tabled Ontario's 2014 Budget, Building Opportunity - Securing Our Future (the Budget). Among other

New rules may tax international employee benefit trusts

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • April 29 2014

International employee benefit trusts (EBTs) that hold assets for Canadian resident employees may be subject to tax in Canada under the recently

New Ontario Employer Health Tax changes for charities effective January 1, 2014

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 24 2014

Charities with employees in Ontario will be pleased to hear that as of January 1, 2014, the amount of their annual Ontario payroll that is exempt

Tax treatment: it’s all about structure

  • Stewart McKelvey
  • -
  • Canada
  • -
  • February 13 2014

When an employee is terminated, the question often arises about the tax treatment of amounts paid to the employee. Structuring can allow employers to

NFP Q&A: employer-provided parking can be a taxable benefit to an employee

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • February 5 2014

Although providing employees with parking may appear to be a benefit for employees, it can also adversely affect an employee (and even the employer

Significant pension changes: changes to the standard fund threshold

  • William Fry
  • -
  • Canada, Ireland, United Kingdom
  • -
  • January 16 2014

The Standard Fund Threshold ("SFT") (ie the maximum allowable pension fund at retirement for tax purposes) has been reduced again, this time from

Legal trends '14: a forecast of the year ahead - private equity

  • Blake Cassels & Graydon LLP
  • -
  • Canada
  • -
  • January 14 2014

Buyout dealmaking was moderate in 2013, with aggregate value and volume down 10 per cent and 15 per cent, respectively, from 2012. However, there