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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

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

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

Employee profit sharing plans

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 22 2011

The Federal Government notes that Employee Profit Sharing Plans ("EPSPs") are an effective way for business owners to align the interests of their employees with those of the business, but says they are increasingly being used by some business owners to direct profits to family members in order to reduce or defer taxes and to avoid paying Canada Pension Plan contributions and Employment Insurance premiums

Legal trends '14: a forecast of the year ahead - private equity

  • Blake Cassels & Graydon LLP
  • -
  • Canada
  • -
  • January 14 2014

Buyout dealmaking was moderate in 2013, with aggregate value and volume down 10 per cent and 15 per cent, respectively, from 2012. However, there

Private pension plans: what the budgets have in store for you

  • Dentons
  • -
  • Canada
  • -
  • April 2 2012

Last week, the Ontario and federal governments released their budgets for 2012

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

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

Employee stock options and the 2010 Federal Budget

  • Cassels Brock & Blackwell LLP
  • -
  • Canada
  • -
  • March 30 2010

The recent 2010 Federal Budget included a number of significant changes to the tax rules under the Income Tax Act (Canada) (the "Act") applicable to employee stock options