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Results: 1-10 of 112

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

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

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

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

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

Tax Court of Canada permits employer deduction of fair market value of stock grant

  • Stikeman Elliott LLP
  • -
  • Canada
  • -
  • December 7 2012

Equity-based incentive plans have in recent years become a common component of the compensation package for executive employees in Canada

No tax deduction for employee stock surrender payments

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • August 31 2012

The Supreme Court of Canada has dismissed an application for leave to appeal in Imperial Tobacco Canada Limited v The Queen

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

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • December 22 2010

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

Equity compensation becomes less attractive under Budget 2010

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • March 16 2010

The 2010 Federal Budget tightens stock option rules for companies and their employees by removing employee choice to defer payment of tax on stock option benefits for publicly listed shares until those shares are sold

Update on the proposed amendments to the tax treatment of employee stock options

  • Norton Rose Fulbright Canada LLP
  • -
  • Canada
  • -
  • October 28 2010

On September 28, 2010, the Minister of Finance released draft legislative proposals that would, if enacted, implement amendments to the Income Tax Act (Canada) (the "Act") announced in the March 4, 2010 Federal budget, including the proposed changes to the tax treatment of employee stock options