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Applications for leave to appeal dismissed - 26 February 2015

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • February 27 2015

On appeal from the judgment of the Court of Appeal for Quebec pronounced July 17, 2014. In 2013, the Fédération des producteurs acéricoles du Québec

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

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-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

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

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

Personal income tax measures

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

Federal Budget 2009: a stimulating budget in uncertain economic times

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada
  • -
  • January 27 2009

In the midst of a deteriorating economic climate, on the heels of another inconclusive federal election, and following an extraordinary Parliamentary crisis that included the replacement of the Opposition Liberal Party leader, the political context and consequences of the 2009 Budget are as much the focus as its content

Tax law update

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 15 2008

As discussed in a previous communication, Bill C-10 proposes new tax rules for investments in "non-resident trusts" (NRT Rules), effective retroactively to January 1, 2007

Equity-based compensation plans tax considerations

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

Equity-based employee compensation plans are varied and sometimes confusing