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President Obama’s pension cap: who would really be affected?

Osler, Hoskin & Harcourt LLP
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Canada
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May 7 2013

The President's recent budget proposal would impose a new cap on tax-favored retirement benefits. Annual contributions and accruals under tax-favored

Quebec moves ahead with pooled registered pension plans

Osler, Hoskin & Harcourt LLP
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Canada
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March 18 2011

Only one day has passed since the Quebec Finance Minister Raymond Bachand delivered the 2010-2011 budget speech and much has already been said in the media about Quebec's proposal to implement "Voluntary retirement savings plans" (VRSPs

Personal income tax measures

Osler, Hoskin & Harcourt LLP
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Canada
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March 29 2012

Under the rules of the Act, the dividend tax credit is available to shareholders to help relieve the double taxation of corporate income, which is subject to tax at both the corporate level and at the personal shareholder level

U.S. plan tip: can I correct a plan drafting mistake?

Osler, Hoskin & Harcourt LLP
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Canada
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September 16 2010

The complexity and frequency of U.S. qualified plan amendments makes occasional drafting errors hard to avoid, but correcting good faith errors without jeopardizing plan qualification has always been harder than you think

Federal Budget 2010: changes to taxation of stock options

Osler, Hoskin & Harcourt LLP
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Canada
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March 9 2010

The Canadian government recently tabled its budget for 2010, which proposes significant changes to the way in which both employees and employers are taxed in Canada on stock options, including elimination of the deferral for public company stock options

Proposed amendments under the Income Tax Act for employee life and health trusts

Osler, Hoskin & Harcourt LLP
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Canada
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March 9 2010

The Minister of Finance recently announced proposed amendments to the Income Tax Act, creating a new vehicle, called an employee life and health trust (EL&H trust), through which employers can provide certain group benefits to their employees and former employees in a tax-effective manner

Federal government introduces pension reform amendments

Osler, Hoskin & Harcourt LLP
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Canada
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April 1 2010

With the introduction of Bill C-9 - this year's budget bill - on March 29th, the federal government is beginning to move forward on a number of the pension reforms that it had announced last fall

The myth of the "hands off" prototype plan

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

True or false?

Does your 401(k) plan offer a target date fund? Get ready for even more participant disclosures

Osler, Hoskin & Harcourt LLP
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Canada
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December 22 2010

Recent surveys indicate that about three-quarters of defined contribution plans offer target date funds as investment options

Recent GSTHST changes -- what they mean for pension plan trustees, administrators and sponsoring employers

Osler, Hoskin & Harcourt LLP
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Canada
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December 22 2010

Recent goods and services taxharmonized sales tax (GSTHST) changes relating to employee pension plans have created new sales tax obligations and entitlements for participating employers, as well as for plan trustees and administrators, under certain plan arrangements

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