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Canadian tax: recent changes to the employee stock options rules

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • July 21 2010

Generally, pursuant to subsection 7(1) of the Income Tax Act (Canada) (the "Act") where an employer has agreed to sell securities of its capital stock to an employee, the employee is deemed to have received a taxable benefit from employment equal to the value of the securities at the time the employee acquired them, minus the total of the amount paid by the employee for the securities

New tuition benefit: tax-free for your employees!

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • October 2 2013

Despite challenging economic times, many corporations across Canada remain committed to advancing employee education through tuition reimbursement

2012 trends: private equity

  • Blake Cassels & Graydon LLP
  • -
  • Canada
  • -
  • March 1 2012

With many sponsors and lenders remaining cautious amidst a tepid recovery in the U.S. and continuing economic uncertainty in Europe, we expect moderate leveraged buyout (LBO) volume in Canada this year

Equity-based compensation plans tax considerations

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • May 31 2008

Equity-based employee compensation plans are varied and sometimes confusing

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

Federal Budget 2010: changes to taxation of stock options

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • 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

Tax withholding on stock option benefits: will you be ready on January 1, 2011?

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • November 23 2010

Beginning January 1, 2011, virtually every stock option exercise by an employee or director will trigger employer tax withholding and remittance requirements

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

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • 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

Cross-border stock options

  • McMillan LLP
  • -
  • Canada
  • -
  • September 20 2010

A recent technical interpretation (TI) issued by the Canada Revenue Agency (CRA) illustrates the issues faced by employees who hold stock options and who move to or from Canada

Tax-free savings account and employee stock options

  • McMillan LLP
  • -
  • Canada
  • -
  • October 14 2009

Taxpayers have generally avoided contributing public company employee stock options to a registered retirement savings plan (RRSP