We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 117

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 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

2011 federal budget commentary

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • March 23 2011

Against the backdrop of a potential election and coming off the heels of unprecedented global fiscal and monetary stimulus, Finance Minister Jim Flaherty delivered the minority conservative government's sixth budget on March 22, 2011 (Budget 2011

Federal budget 2012 changes

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • April 11 2012

The March 29, 2012 federal budget (“Budget 2012”) included several proposed changes in the pension and benefits area

CRA confirms views on LTD payments to US resident

  • Thorsteinssons LLP
  • -
  • Canada, USA
  • -
  • November 3 2014

In 2014-0531441E5, the CRA confirmed that payments to a US resident under an unfunded long-term disability (LTD) plan by a Canadian employer would be

Pension claims in employee termination cases

  • McMillan LLP
  • -
  • Canada
  • -
  • May 16 2012

Introduction In Canada, when an employment relationship is terminated without cause, the employer must provide the terminated employee with reasonable notice or pay in lieu of notice

ROTH 401(k)s in the spotlight: should you amend your U.S. 401(k) plan?

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • February 9 2011

More than one third of employers offer ROTH 401(k) contributions as an option in their 401(k) plans, according to a recent AON Hewitt survey, and an additional 38 of those remaining indicate that they will add them in 2011

If it sounds too good to be true

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • March 4 2010

Budget 2010 reads very well

Federal government introduces pension reform amendments

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

Budget 2010 stock option changes may necessitate action by issuers

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 13 2010

As you may be aware, Budget 2010 contained a number of changes relevant to stock options