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CRA says generally no WHT arises when Canco reimburses parent under employee compensation plan

Thorsteinssons LLP
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Canada
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June 3 2013

In 2010-0356401E5 (released last week), the Canada Revenue Agency (CRA) Rulings Directorate considered a case where a Canadian company in the group

Employee stock plans 2012: year-end international reporting requirements

Jones Day
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Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
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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

CRA administrative relief for retroactive lump sum payments in lieu of missed pension benefits

Borden Ladner Gervais LLP
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Canada
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May 22 2009

Delays in the commencement of pension benefit payments to a member or hisher survivor sometimes inadvertently occur

Pension claims in employee termination cases

McMillan LLP
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Canada
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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

Tax-free savings account and employee stock options

McMillan LLP
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Canada
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October 14 2009

Taxpayers have generally avoided contributing public company employee stock options to a registered retirement savings plan (RRSP

The new GSTHST regime for registered pension plans an update on the deemed supply and master trust issues

Osler, Hoskin & Harcourt LLP
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Canada
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September 5 2012

The sales tax compliance associated with a registered employee pension plan funded through a trust (RPP Trust) has become significantly more complex since certain new GSTHST rules took effect, beginning with the 2010 fiscal year in most cases

Tax Court of Canada permits employer deduction of fair market value of stock grant

Stikeman Elliott LLP
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Canada
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December 7 2012

Equity-based incentive plans have in recent years become a common component of the compensation package for executive employees in Canada

CRA administrative procedures for retroactive lump sum catch-up payments

Borden Ladner Gervais LLP
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Canada
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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

Employee stock option surrender payments non-deductible

Borden Ladner Gervais LLP
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Canada
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February 11 2011

On December 21, 2010, the Tax Court of Canada dismissed the taxpayer’s appeal in Imperial Tobacco Canada Limited v. The Queen

Further changes to new RRSPRRIF anti-avoidance rules introduced

McMillan LLP
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Canada
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October 14 2011

On October 4, 2011, the federal government introduced formal legislation to enact certain proposals first announced in this year's federal Budgets (the "Budget Legislation"

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CRA says generally no WHT arises when Canco reimburses parent under employee compensation plan

Employee stock plans 2012: year-end international reporting requirements

CRA administrative relief for retroactive lump sum payments in lieu of missed pension benefits

Pension claims in employee termination cases

Tax-free savings account and employee stock options

The new GSTHST regime for registered pension plans an update on the deemed supply and master trust issues

Tax Court of Canada permits employer deduction of fair market value of stock grant

CRA administrative procedures for retroactive lump sum catch-up payments

Employee stock option surrender payments non-deductible

Further changes to new RRSPRRIF anti-avoidance rules introduced

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