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Results: 1-10 of 121

Federal Budget 2015: changes for pension and benefit plans

  • Osler Hoskin & Harcourt LLP
  • -
  • Canada
  • -
  • April 23 2015

On Tuesday, the federal government tabled its 2015 pre-election budget, which included a few announcements that will be of interest to employers. Of

Federal Budget 2015

  • Hicks Morley Hamilton Stewart Storie LLP
  • -
  • Canada
  • -
  • April 23 2015

On April 21, 2015, the Minister of Finance tabled the 2015 Federal Budget, "Strong Leadership: A Balanced-Budget, Low-Tax Plan for Jobs, Growth and

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-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

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

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

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

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

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