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 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

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

Federal Court of Appeal affirms tax court decision that payment to extinguish employee stock option plan is capital expenditure: Imperial Tobacco Canada Limited v. The Queen

  • Dentons
  • -
  • Canada
  • -
  • November 14 2011

On November 10, 2011, the Federal Court of Appeal (the “FCA”) delivered a unanimous decision in Imperial Tobacco Canada Limited v. The Queen, 2011 FCA 308

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

Equity-based compensation plans tax considerations

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

Equity-based employee compensation plans are varied and sometimes confusing

CRA administrative procedures for retroactive lump sum catch-up payments

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • September 30 2009

Where a delay inadvertently occurs in the commencement of pension benefit payments to a member or hisher survivor, the obvious remedy is for a lump sum catch-up payment to be made out of the pension plan on account of the missed pension benefits

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

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

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