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Results: 1-10 of 112

Article XV(2) of the Canada-U.S. Treaty problems impacting Canadian employees working in the U.S.

  • Gowling Lafleur Henderson LLP
  • -
  • Canada, USA
  • -
  • May 4 2011

The 5th Protocol to the Canada-United States Tax Convention (1980) (the “Treaty”), which entered into force on December 15, 2008, introduced several significant and highly anticipated changes to the Treaty. There were also several minor amendments made to the Treaty, including one to Article XV that was intended only to be clarifying in nature

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

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

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

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

CRA rules employer-paid personal trainers and nutritionists likely employment benefits

  • Thorsteinssons LLP
  • -
  • Canada
  • -
  • June 19 2014

In document 2013-0514521E5, the CRA ruled that a taxable benefit could result if an employer paid for all or part of a personal trainer or

Significant pension changes: changes to the standard fund threshold

  • William Fry
  • -
  • Canada, Ireland, United Kingdom
  • -
  • January 16 2014

The Standard Fund Threshold ("SFT") (ie the maximum allowable pension fund at retirement for tax purposes) has been reduced again, this time from

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 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